Barry Hart is of counsel in the Tax-Exempt Organizations/Nonprofit Institutions practice group.
He has more than 40 years of experience advising U.S. and foreign tax-exempt organizations – including charitable and educational nonprofits and business leagues – conducting worldwide programs and operations. He also counsels multinational corporations on international taxation issues, transfer pricing, cross-border operations, mergers and acquisitions, and joint ventures.
In addition, his practice involves defending clients in Internal Revenue Service (IRS) audits, litigation, and other tax controversies in the IRS Office of Appeals. This includes representing tax-exempt organizations and for-profit corporations in connection with private letter rulings from the IRS National Office.
His experience includes not only the private sector but also service in the U.S. government, having served in the U.S. Department of Justice, Tax Division. He has assisted U.S. and foreign tax-exempt organizations in developing nonprofit corporate governance best practices and U.S. legal compliance programs, as well as U.S. private foundations in grant making abroad and program-related investments. He has also represented U.S. citizens in the IRS Offshore Voluntary Disclosure Program and foreign high-net-worth individuals in U.S. pre-immigration tax planning.
He devotes a substantial part of his practice to representing pro bono nonprofit clients conducting charitable and educational activities both within and outside the United States, including humanitarian relief and rule-of-law programs.
Publications and PresentationsMr. Hart is a contributing author to Foreign Direct Investment in the United States, published by the International Law Institute, and has lectured on international tax and tax-exempt organization topics at various seminars sponsored by the World Trade Institute, the International Law Institute, the Graduate Tax Program of Georgetown University Law School, and the National Health Lawyers Association. He is also a frequent lecturer on international tax and tax-exempt organization topics.