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Alexander L. Reid

Partner

Alexander L. Reid advises tax-exempt organizations in planning, structuring, and transactional matters. He also represents taxpayers under audit, and helps organizations improve their governance and enhance their tax compliance. Alexander counsels taxpayers seeking administrative guidance from the Internal Revenue Service (IRS) and US Department of the Treasury, as well as on legislative matters with the US Congress. His tax-exempt clients include charities, foundations, colleges and universities, museums, and other nonprofit organizations.

blog contributor

Health Law Scan
Legal Insights and Perspectives for the Healthcare Industry

press release

Morgan Lewis Partner Elected a Fellow of the American College of Tax Counsel

outside publication

IRS and Treasury Department Release Notice Regarding Donor Advised Funds, Bloomberg Tax

in the news

Newman’s Own tax break
Alex is quoted in this POLITICO article

in the news

Tax Bill’s Critics May Be Drowned Out By Frenzied Momentum
Alex is quoted in this Law360 article

    Extended Profile

    Before joining Morgan Lewis, Alexander served as legislation counsel for the Joint Committee on Taxation of the US Congress, where he advised members of Congress and staff regarding tax policy. He also drafted legislation, hearing publications, and technical explanations of tax legislation. Prior to his work with the government, he was a senior associate in the tax practice of an international law firm. He has also served as a tax policy fellow at the Treasury Department’s Office of Tax Policy.

    Education

    • New York University School of Law, 2002, LL.M.
    • New York University School of Law, 2001, J.D.
    • Yale University, 1997, B.A., With Distinction

    Admissions

    • District of Columbia
    • Massachusetts
    • New York

    Awards and Affiliations

    Named, Modern Healthcare’s “Largest Healthcare Firm” (2016–2019)

    Fellow, American College of Tax Counsel

    Member, Practice Group of the Year, Tax, Law360 (2017)

    Distinguished Legal Writing Award, The Burton Awards, Law360 (2018)

    Leading Lawyer, Tax: Not-for-profit (Fortune 1000 private foundations, and national trade associations and charities), The Legal 500 US (2019)

    Next Generation Lawyer, Finance - Not-for-profit (nonprofit and tax exempt organizations), The Legal 500 US (2017, 2018)

    Recommended, Finance - Not-for-profit (nonprofit and tax exempt organizations), The Legal 500 US (2014–2016)

    Chair, Sections Council, District of Columbia Bar

    Past Chair, Taxation Section Steering Committee, District of Columbia Bar

    Past Chair, Tax-Exempt Organizations Committee, District of Columbia Bar

    Vice Chair, Exempt Organizations Committee, Tax Section, American Bar Association

    Chair, International Subcommittee, Exempt Organizations Committee, Tax Section, American Bar Association

    Vice Chair, Communities Committee, District of Columbia Bar

    Member, Policy Committee, Independent Sector

    Member, Advisory Council, Alliance for Charitable Reform

    Vice Chair, Legal Advisory Council, The American Society of Association Executives

    Editor in Chief, NYU Law Review (2000–2001)

    Publications

    8/7/2019 - Executive Compensation and the Excise Tax – What You Need to Know, CUPA-HR

    8/5/2019 - For Colleges, IRS' Endowment Tax Proposal Is Overly Taxing, Law360

    8/2/2019 - Proposed Regulations Would Tax More Than Just College and University Endowments

    3/4/2019 - Senate Finance Committee Sends Inquiry to IRS on Tax-Exempt Hospitals, Health Law Scan

    1/23/2019 - Top State Colleges, Universities Could Dodge Excise Tax on Coaching Salaries

    1/23/2019 - Section 199A Pass-Through Deduction Eludes Professional Sports Team Owners

    4/27/2018 - Parking Was Intended to Be a Qualified Fringe Benefit

    4/17/2018 - Private Foundations May Now Own Philanthropic Businesses

    1/22/2018 - How Did Nonprofits Fare in Tax Reform, Law360

    12/27/2017 - IRS and Treasury Department Release Notice Regarding Donor Advised Funds, Bloomberg Tax

    12/26/2017 - Update: Several Ways Final Tax Reform Legislation Will Change Healthcare

    12/22/2017 - Tax Reform and Nonprofits: The Law Formerly Known as the Tax Cuts and Jobs Act

    12/6/2017 - IRS and Treasury Department Release Notice Regarding Donor Advised Funds

    11/10/2017 - Tax Reform and Nonprofits: The Devil’s in the Details

    9/12/2017 - Hurricane Recovery Client Alert: Establishing a Charitable Leave Donation Program

    8/31/2017 - Hurricane Harvey Client Alert: How Employers and Employees Can Help Those in Need

    7/7/2017 - Tax Reform May Harbor Some Surprises for Non-Profit Boards, WealthManagement.com

    February 2017 - Colleges and Universities: Investing for Impact, Journal of Taxation

    11/14/2016 - Benefit Corporations May Expense Payments to Charities

    July/August 2016 - National Association of College and University Business Officers Newsletter

    4/26/2016 - New Examples of Program-Related Investments

    4/18/2016 - Tax Reform Proposal Could Raise Taxes for Tax-Exempt Employee Benefit Trusts, ML BeneBits

    4/18/2016 - Corporate Tax Reform Proposal Would Raise Taxes on Exempts

    2/18/2016 - Congress Inquires About College and University Endowments

    2/8/2016 - New Legislation Makes Important Changes to Social Welfare Organizations

    10/5/2015 - IRS Publishes Final Regulations for Equivalency Determinations

    9/29/2015 - IRS Provides Guidance on Mission-Related Investments by Private Foundations

    9/16/2015 - IRS Approves Mission-Related Investing

    2/11/2015 - ABLE Act Allows Millions of Individuals with Disabilities to Save

    January/February 2015 - Quasi-Merger Sharing Costs with Like-Minded Organizations, Taxation of Exempts

    6/5/2014 - Panelist, How to Improve IRS Administration of the EO Tax Laws (Part 1), presented for an EO Tax Journal roundtable discussion

    March/April 2014 - Providing for One's Own — Employee Relief Funds, Taxation of Exempts

    8/26/2013 - Treasury Department and IRS Issue Priority Guidance Plan

    6/17/2013 - Tax Reform Options for Tax-Exempt Organizations

    5/3/2013 - IRS Issues Final Report on Colleges and Universities Compliance Project

    1/29/2013 - IRS Issues Regulations for Type III Supporting Organizations

    January 2013 - Renegotiating the Charitable Deduction, Tax Analysts

    1/4/2013 - Important New Provisions in the American Taxpayer Relief Act

    11/7/2012 - IRS Guidance Encourages Leave Donation Programs for Hurricane Sandy Victims

    9/26/2012 - IRS Issues New Regulations to Facilitate Foreign Grantmaking

    8/1/2012 - IRS Issues Guidance on Charitable Contributions to Single-Member LLCs

    5/11/2012 - Proposed Regulations Offer New Examples of Program-Related Investments

    View more...

    News

    7/8/2019 - Top 4 Federal Tax Regulations of 2019: Midyear Report, Law360

    5/21/2019 - Billionaire’s Gift Could Carry Tax Consequences for Students, Tax Notes

    3/19/2019 - Clergy Tax Exemption Problematic Despite 7th Circ. Ruling, Law360 Tax Authority

    3/4/2019 - Grassley Presses IRS on Nonprofit Hospitals, Tax Notes

    2/21/2019 - Morgan Lewis Launches Health Law Scan: Insights and Perspectives on the Healthcare Sector

    1/25/2019 - Morgan Lewis Partner Elected a Fellow of the American College of Tax Counsel

    1/23/2019 - Sports Franchises Lose Huge Tax Savings Under New IRS Regulation, Bloomberg Tax

    1/21/2019 - 10 Most-Read Tax Law360 Guests Of 2018, Law360

    1/16/2019 - Coaches' Pay Likely To Dodge New Tax Unless Congress Acts, Law360

    1/9/2019 - Tax Law's Effects on Colleges Unfolding, Inside Higher Ed

    10/16/2018 - Atheists View Lawsuit as Step Toward Reining in Church Tax Perks, Bloomberg Law

    8/31/2018 - Three Top Tax Concerns Still Facing Charity Sector, Bloomberg BNA Daily Tax Report

    8/22/2018 - Guidance on UBTI Allocations Allows ‘Good Faith’ Interpretations, Tax Notes

    8/17/2018 - 12 Books Tax Attorneys Should Read Before Summer Ends, Law360

    8/10/2018 - 3 Tax Breaks That May Be Better in the Long Run, The New York Times

    8/2/2018 - Nonprofits Fear Impact of Trump Administration Plan to Cut Capital-Gains Tax

    7/30/2018 - Montana Must Prove Harm, Law Violation in IRS Donor Rules Suit, Bloomberg BNA Daily Tax Report

    6/28/2018 - Trump Tax Law Has Nonprofit Hospitals Juggling Bond Debts

    6/12/2018 - Demystifying the New Tax Incentive for Gifts of Cash, Bloomberg Tax, Bloomberg BNA Daily Tax Report

    5/29/2018 - Tax Law Changes for Exempt Organizations Raise Filing Concerns, Bloomberg BNA

    5/14/2018 - Trump Tax Law Squeezes Nonprofit Hospitals

    5/11/2018 - New IRS Tool Lets Taxpayers Research Charities, ThinkAdvisor

    5/11/2018 - Could the Future of Tax Reform Borrow a Page from the Past?, Tax Notes

    5/1/2018 - Reshaping the IRS, Accounting Today

    4/11/2018 - Independent IRS Appeals Seen as Step in Right Direction, Law360

    3/14/2018 - Charities Urged to Share Concerns About TCJA with Congress, Tax Notes

    3/1/2018 - Tax Partner Alexander L. Reid Receives Distinguished Legal Writing Award

    2/16/2018 - 6 Takeaways for the Sports Industry from Tax Reform, Law360

    1/1/2018 - No Easy Fixes For Problems In Republicans’ $1.5 Trillion Tax Cut, Law360

    1/1/2018 - Federal Tax Policies To Watch in 2018, Law360

    12/14/2017 - Practitioners Welcome IRS Plan to Post EO Applications, Tax Notes

    11/24/2017 - Newman’s Own tax break, Politico

    11/15/2017 - Tax Bill’s Critics May Be Drowned Out By Frenzied Momentum, Law 360

    6/14/2017 - Bipartisan Senate Bill Aims to Promote Charitable Giving, Tax Notes

    10/26/2016 - IRS Exempt Organizations Director Switching Roles Next Month, Bloomberg BNA

    8/17/2016 - IRS to Reconsider Requirements for Exempts Changing Domiciles, Bloomberg BNA

    7/4/2016 - IRS Still Changing EO Streamlined Exemption Application, Tax Notes

    6/28/2016 - Uncertainty for Exempt Organizations Delaying Hatch’s Corporate Integration Plan, BNA's Daily Tax Report

    5/2/2016 - Not Much Senate Action Expected On Charitable Giving Bill, Tax Analysts

    4/8/2016 - Charity Reps Praise Bill to Enhance Giving Incentives, Tax Notes

    1/20/2016 - IRS Extends Deadline for Filing New Section 501(c)(4) Notices, BNA Daily Report for Executives

    1/13/2016 - IRS Can Focus on Other Guidance As Exempt Political Activity Project Ends, BNA Daily Tax Report

    12/4/2015 - Trust Chan and Zuckerberg to Decide How to Spend Their Money for the Public Good, The Chronicle of Philanthropy

    9/28/2015 - Grantee Affidavits Cannot Be Basis for Good-Faith Determinations, Tax Notes

    9/14/2015 - Earmarking of Charitable Giving Questioned, Tax Notes

    7/30/2015 - Morgan Lewis Elects 24 Lawyers to the Partnership

    1/23/2015 - Higher-Cost PLRs, Less Communication Expected From Exempt Division Realignment, BNA Daily Tax Report

    4/17/2013 - Untouchable Status of Charitable Deduction: Dwindling Under Tax Reform Pressure, BNA's Daily Tax Report

    2/13/2013 - Morgan Lewis Lawyer Provides Statement for the Record for House Hearing on Tax Reform and Charitable Contributions

    1/7/2013 - Pease Limitation on Charitable Deductions Means Donors Pay More for Charity, BNA's Daily Tax Report

    View more...

    Events

    5/1/2019 - Tax Developments and Their Impact on the Automotive Industry

    4/24/2019 - Georgetown Law CLE: 36th Annual Representing and Managing Tax-Exempt Organizations

    2/26/2019 - TEI New York Chapter: R&D Tax Credit Program

    9/27/2018 - Navigating US Tax Reform: Prospects for Tax Reform 2.0

    4/26/2018 - 35th Annual Representing and Managing Tax-Exempt Organizations Conference

    4/10/2018 - 2017 Tax Act: Where Do Tax-Exempt Employers Go from Here?

    3/20/2018 - Association of Corporate Counsel’s Corporate Law Forum: Navigating US Tax Reform—What You Need to Know

    2/9/2018 - American Bar Association Section of Taxation Exempt Organizations Committee

    1/23/2018 - Nonprofits & Associations Forum: Exempt Organizations 2017 Year in Review

    1/12/2018 - Navigating US Tax Reform: Tax-Exempt Organizations

    12/14/2017 - Morgan Lewis–Hosted TEI Chicago Chapter: Compensation & Benefits Program and Holiday Party

    12/6/2017 - Morgan Lewis hosts TEGE EO Council Program: Exempt Organizations (EO) Updates and Q&A with the Director of EO and Senior Technical Advisor to the Director of EO

    11/30/2017 - 2017 Western Conference on Tax Exempt Organizations

    11/10/2017 - Tax Reform: The Devil’s in the Details, Part III of our Morgan Lewis Tax Reform Discussion

    11/6/2017 - Tax Reform: The Devil’s in the Details, Part II of our Morgan Lewis Tax Reform Discussion

    11/2/2017 - Tax Reform & Nonprofits: The Devil’s in the Details

    10/30/2017 - Tax Reform and the Legislative Process

    9/19/2017 - Hurricane Recovery Webinar: Employer-Sponsored Programs To Help Those In Need

    4/27/2017 - Georgetown Law CLE: 34th Annual Representing and Managing Tax-Exempt Organizations

    1/24/2017 - Non-Profits & Associations Forum: Exempt Organizations (2016) Year in Review

    View more...