Sr. Associate Counsel
About the Company
For over 100 years, the ACLU has worked to defend and preserve the individual rights and liberties guaranteed by the Constitution and laws of the United States. Whether it’s ending mass incarceration, achieving full equality for the LGBTQ+ community, establishing new privacy protections for our digital age, or preserving the right to vote or the right to have an abortion, the ACLU takes up the toughest civil liberties cases and issues to defend all people. We know that great people make a great organization. We value our people and know that what we offer is essential not just their work, but to their overall well-being.
About the Job
The ACLU leverages the resources of outside contractors to supplement the talents of its own staff and maximize its impact. To protect its tax-exempt status and its fundraising, advocacy, and litigation capabilities, the ACLU must maintain rigorous compliance with a myriad of federal, state, and local laws and regulations. The Office of Corporate Counsel provides the primary support for both of those efforts. We draft and negotiate contracts that vastly expand the organization’s reach and support the functions of every department. We create compliance programs, train staff, and provide compliance advice, all with the goal of maintaining the highest standards of professional and business conduct.
The Senior Associate Corporate Counsel will serve to support the Co-Chief Corporate Counsels with regulatory compliance matters, primarily, within the Office of Corporate Counsel.
Responsibilities
Advise regularly on all compliance matters related to tax-exempt organization federal tax law issues, particularly focusing on managing political campaign intervention and lobbying definitions, and other important principles for 501(c)(3), 501(c)(4), and 527 organizations
Advise staff across the organizations on federal tax law principles including unrelated business income tax, private benefit and commerciality analyses, Form 990 completion, formation and control of additional entities, and cost sharing protocols and processes
Support the Co-Chief Corporate Counsel for Regulatory Compliance in managing compliance with a variety of other regulatory regimes, specifically focusing on charitable solicitation law and consumer protection regulations
Assist as needed with contract drafting and negotiation, particularly contracts involving tax law or charitable solicitation law components (such as helping staff decided about entities to involve in the contract, licensing arrangements with commercial entities, event sponsorships. and charitable sales promotion agreements)
With the Co-Chief Corporate Counsels, lead development of training programs and processes for federal tax law compliance, as well as charitable sales promotion and cause marketing trainings and materials
Partner and advise on all federal tax law timekeeping, budget coding, and other tax compliance reporting for the organizations, working closely with ACLU Finance and program staff to track, prepare, and review data on rapid timeliness and to implement ongoing system improvements
Assist the Co-Chief Corporate Counsels with nonprofit governance issues as needed, including state nonprofit corporation law research and review of internal governance documents
Work effectively with outside counsel as necessary
Qualifications
A JD degree from an accredited university
Admitted to practice in at least one state (NY preferred)
Three to four years’ experience practicing in the areas of U.S. federal tax law for tax-exempt organizations, in an in-house or law firm environment
Experience with charitable solicitation regulation and commercial co-ventures
Experience with other regulatory regimes, including consumer protection regulation, trade sanctions, and state and local tax law, and with nonprofit corporate governance issues
Ability to navigate a complex organization and work in a fast-paced environment
