Betsy Grossman

Betsy Grossman

Partner

Elizabeth (Betsy) Grossman advises nonprofit clients, with a particular focus on organizations that conduct or fund social change work. She has significant experience advising large private grantmaking foundations, nationally and internationally operating charities and advocacy organizations, politically active entities, and networks with multiple types of tax-exempt organizations and related for-profit and other subsidiaries. Betsy takes a problem-solving approach to help clients reach their programmatic and organizational goals. She enjoys working closely with organizational leadership, boards, and staff to provide clear counsel, assist with understanding and managing risk, and operationalize legal advice and compliance.

Betsy has deep expertise in tax-exempt organization tax law and nonprofit corporate governance, among other areas of law. Betsy advises on many topics, including: formation of new organizations, applications for tax-exempt status, governance documents and organizational policies, domestic and international grantmaking, non-profit political campaign and lobbying activity, non-partisan voter registration and get-out-the-vote drives, donor advised funds, reasonable compensation, tax and corporate re-structuring and merger issues, non-profit transactions and ventures with for-profits, non-profit investment rules, private foundation rules, and contracts. Betsy has represented many tax-exempt organizations in government investigations and controversies, including many Internal Revenue Service audits, penalty assessments, congressional and other government inquiries, regulatory comments, and other matters. She also provides advice on campaign finance, lobbying and foreign agent registration, government ethics, and ballot measure rules. In addition, her practice also encompasses legal developments related to diversity, equity, and inclusion initiatives. 

Prior to joining Trister Ross, Betsy served for eight years as in-house General Counsel for a large network of environmental and consumer advocacy groups, where she managed all legal issues for many section 501(c)(3), 501(c)(4), 527 and PAC organizations, as well as for-profit businesses and investment entities. Prior to that, she advised private foundations, charities, and advocacy organizations at Caplin & Drysdale. She has also worked in organizational development and functional roles at nonprofits and served as law clerk to a federal appellate judge. Betsy is a frequent speaker at events sponsored by professional organizations such as the ABA, the D.C. Bar, the National Association of Attorneys General/National Association of State Charities Officials, the TEGE EO Council, and the Practicing Law Institute.  

 

Professional Experience
General Counsel, The Public Interest Network
Associate, Caplin & Drysdale, Chtd.
Law Clerk to the Hon. Peter W. Hall, U.S. Court of Appeals for the Second Circuit

Education
Harvard Law School, J.D.
Co-President, Harvard Journal on Legislation
Oberlin College, B.A.

Bar Admissions
District of Columbia
Massachusetts (inactive)

Professional Activities
Vice-Chair, D.C. Bar, Taxation Community, Exempt Organizations Committee
Co-Chair, American Bar Association, Tax Section, Exempt Organizations Committee, Audits, Appeals & Litigation Subcommittee
Member, TEGE Exempt Organizations Council, Program Committee

Publications 

Elizabeth A. Grossman, Political Activities by Section 501(c)(4) and 501(c)(6) Organizations in Political Activity, Lobbying Laws, and Gift Rules Guide, West Publishing (Trevor Potter, Matthew Sanderson, eds.) (re-issued annually)
Douglas N. Varley & Elizabeth A. Grossman, Voter Registration, Education & Ballot Campaigns: A Funders’ Guide To Legal Issues, Funders’ Committee for Civic Participation (2011)