Carrie Garber Siegrist

Associate

Overview

Carrie Garber Siegrist advises nonprofit tax-exempt organizations on tax and corporate structuring, compliance and transactional matters. Her tax-exempt clients include public charities, trade and professional associations, social welfare organizations, advocacy and issue organizations, education organizations, and private foundations. Carrie also advises clients on lobbying activity compliance and engaging in the political process.

Carrie also serves new and established nonprofit organizations as outside general counsel on tax, governance, contracting and operations matters while leveraging the firm's extensive legal and government relations teams to provide comprehensive and efficient solutions to clients’ needs.

Nonprofit Expertise

Carrie advises and advocates for nonprofit clients on matters including:

  • Formation and tax-exemption applications
  • Governance structures (e.g., bylaws, corporate policies, and codes of conduct and ethics)
  • Board of directors training
  • Lobbying and issue advocacy campaigns and political campaign engagement
  • Tax compliance and private rulings
  • Unrelated business income tax liability
  • Joint ventures with nonprofit and for-profit organizations
  • Major corporate transactions (e.g., nonprofit mergers and acquisitions, dissolutions, and the use of affiliated and subsidiary structures)
  • Grantmaking and fundraising registration compliance
  • Responses to the IRS and state charity regulators during investigations
  • International operations
  • Nonprofit organization controversies and disputes

Trade and Professional Associations

Carrie provides governance, tax, structuring and corporate transaction advice to trade and professional association clients of a variety of sizes and focus areas. The association clients she supports also benefit from working with Carrie’s Faegre Drinker colleagues on antitrust compliance, government relations and contracts, labor and employment issues, intellectual property management, real estate holdings, litigation, and others matters for comprehensive legal support.

Lobbying, Political Activities and Entity Affiliations

Tax-exempt organizations are permitted to engage in varying levels of lobbying and political campaign activities. Understanding these limits and utilizing affiliated structures allows organizations to scale their impact. Carrie guides organizations in the creation and operation of affiliated structures to utilize each tax status effectively (e.g., 501(c)(3)/(4) and 501(c)(3)/(6) affiliations). Additionally, Carrie frequently advises nonprofit organizations on lobbying activity compliance under the Internal Revenue Code and applicable federal and state lobbying laws. She counsels nonprofit organizations on engaging in the political process including the making of political campaign contributions.

International Transactions and Philanthropy

Carrie supports domestic and foreign organizations engaging in international activities and philanthropy. Carrie counsels organizations on: international operations, grantmaking, and development activities; formation and use of "friends of" organizations; OFAC and FCPA compliance; and coordination with local counsel.

Nonprofit Service & Experience

Prior to practice, Carrie worked with and for a variety of nonprofit organizations including the Public International Law and Policy Group and the Lex Mundi Pro Bono Foundation. Carrie also co-founded Cambodia’s Children Education Fund. Prior to law school, Carrie taught fifth grade in The Bronx through Teach for America.

Faculty Positions

American University Washington College of Law — Adjunct Professor of Law in Nonprofit Law

Credentials

Bar Admissions

District of Columbia
New Jersey
Pennsylvania

Court Admissions

U.S. Tax Court

Education

American University Washington College of Law
J.D. cum laude, Moot Court Honor Society (2010)

Bank Street College of Education
M.S.Ed. in General Childhood Education (2007)

Bates College
B.A. in Political Economy of Labor (2005)

Insights & Events

Other Perspectives
  • Unenforceable? A Legal Deep Dive Into Associations and Codes of Ethics/Conduct
    ASAE Annual (Virtual) Meeting and Exposition, August 10, 2020
  • Proposed Regulations Issued on 512(a)(6) UBIT 'Silo' Rules A Discussion with Experts
    The District of Columbia Bar, Exempt Organizations, May 18, 2020 
  • Creative Legal Structuring for Revenue-Generating Opportunities
    ASAE Annual Meeting and Exposition, August 11, 2019 
  • Maximizing Nonprofit Impact: Key Considerations in 501(c)(3) and 501(c)(4) Affiliations
    ALI CLE, March 26, 2019
  • International Nonprofit Operations: Key Legal Considerations 
    Foundation Center, August 8, 2018
  • Teaching Tax: Incorporating the New ABA Teaching Standards Into the Tax Curriculum
    American Bar Association Section on Taxation May Meeting, 2017
  • Self-Dealing and the Duty of Loyalty: Revisiting the Sibley Hospital Case
    Council on Foundations Annual Meeting, 2016

Leadership & Community

Pro Bono

  • Lex Mundi Pro Bono Foundation

Professional Associations

  • American Society of Association Executives  Member
  • American Bar Association — Business Law Section, Nonprofit Organizations Subcommittee, Trade Association and Professional Organizations Subcommittee (former Vice-Chair); Taxation Section, Exempt Organizations Subcommittee
  • District of Columbia Bar Association — Vice Chair, Taxation Community, Exempt Organizations Committee

Civic Activities

  • Teach For America  New York City, 2005-07

Honors

  • Faegre Baker Daniels DC Client Service Innovation Award, 2019
  • Faegre Baker Daniels Pro Bono Honor Roll, 2018-19
The Faegre Drinker Biddle & Reath LLP website uses cookies to make your browsing experience as useful as possible. In order to have the full site experience, keep cookies enabled on your web browser. By browsing our site with cookies enabled, you are agreeing to their use. Review Faegre Drinker Biddle & Reath LLP's cookies information for more details.