Carrie Garber Siegrist

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 Experience

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