Elinor Ramey

Elinor Ramey advises a wide variety of tax-exempt organizations on tax and governance matters. Her practice includes assisting and counselling clients on structuring tax-exempt organizations, receiving and maintaining tax-exemption, corporate governance and fiduciary duties, unrelated business income tax, excess benefit transactions, and the various excise taxes that affect private foundations, donor advised funds, and other exempt organizations. She also advises organizations on the tax issues involved in lobbying and political campaign activity, and compliance with state charity laws and regulations. Elinor has experience in matters relating to tax planning, tax controversy, and voluntary disclosures.

Prior to joining Steptoe, Elinor served as the exempt organization attorney and policy advisor in the Office of Tax Policy at the US Treasury Department. She advised the Assistant Secretary of Tax Policy on all legal and policy matters involving tax-exempt organizations and charitable contributions. Elinor worked on the development of regulations and other tax guidance, including projects resulting from the passage of the Tax Cuts and Jobs Act, such as regulations on the unrelated business income tax, executive compensation and the net investment income tax on colleges and universities. Elinor also worked on guidance projects relating to program related investments, mission related investing, private foundations, donor advised funds, conservation easements, substantiation of charitable contributions, and supporting organizations.

Elinor has worked closely with the IRS on the development of guidance. She has also worked with the House Ways and Means Committee staff, Senate Finance Committee staff, and the staff of the Joint Committee on Taxation on the analysis and development of legislation. Elinor is a frequent speaker at conferences focused on exempt organizations.