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Cordelia A. Glenn Grabiak

Partner
+1.412.355.6701
Fax +1.412.355.6501
Nonprofit Organizations: Corporate advice for nonprofit organizations and systems, including formation, reorganization, and dissolution, governance, governance disputes, executive compensation practices, fiduciary duties, conflict of interest issues, and contracting.

Tax-Exemption: Advice regarding obtaining and maintaining federal tax-exempt status, avoiding and addressing excess benefit transactions and self-dealing, unrelated business income issues, domestic and international grantmaking, maintenance of public charity status, private foundation compliance, relationships with taxable organizations, compliance with restrictions on lobbying and political campaign activity, obtaining and maintaining state sales and use tax-exemption and real property tax-exemption.

Transactions: Corporate reorganizations, mergers, and affiliations of nonprofit organizations, transactions between tax-exempt and taxable organizations, and joint ventures between tax-exempt and/or taxable organizations.

Fundraising: Regulatory compliance for charities with respect to local and multi-state fundraising programs and Internet solicitations, contracts with professional solicitors and fundraising counsel, and conduct of special events.

Achievements

Ms. Grabiak was recognized as a Pennsylvania “Rising Star” in the December 2005 and 2006 issues of Philadelphia magazine and the Pennsylvania Super Lawyers - Rising Stars edition.

Professional/Civic Activities

  • Board of Directors, Partners for Quality, Inc., and Partners for Quality Foundation, Inc. (2014-)
  • Board of Directors, Travelers Aid Society of Pittsburgh, Inc. (former director and vice president, 2007–2014)
  • Member, American Health Lawyers Association

Speaking Engagements

  • Structures and Investments for Socially Responsible Entities - K&L Gates & Idea Foundry Seminar (April 2017)
  • Lobbying Compliance Training - Client Presentations (June 2015, February 2012)
  • Fiduciary Duties of Directors - Client Annual Meeting Presentation (March 2014)
  • Roles and Responsibilities of Directors of Tax-Exempt Organizations - Client Board Retreat Presentation (September 2012), K&L Gates Seminar (September 2010)
  • The New Form 990 and Good Governance Practices for the 21st Century - Pennsylvania Advocacy and Resources for Autism and Intellectual Disability (PAR) Solutions Conference (November 2009), 39th National Council for Community Behavioral Healthcare Conference (April 2009), United Way of Allegheny County/K&L Gates Seminar (September 2008)
  • New and Emerging NPOs: Nuts & Bolts of Starting a Nonprofit Organization and Fundamentals of Survival - Washington County Bar Association Law School for Nonprofits (October 2009)
  • What Executives Should Know About Mergers and Affiliations - 39th National Council for Community Behavioral Healthcare Conference (April 2009)
  • The New IRS Form 990: Plan of Attack - Association of Organ Procurement Organizations Fall Financial Management Council Meeting (September 2008)
  • Preparing for the New Form 990: Regional Briefings for Hospital Executives - Hospital Council of Western Pennsylvania (September 2008)
  • Minimizing Risk: Structuring and Operating Your Social Enterprise - Teeter & Associates and K&L Gates Seminar (November 2007)
  • Categories of Tax-Exempt Organizations - National Business Institute CLE (April 2007)
  • Fundraising and the Law - Bayer Center for Nonprofit Management (April and December 2006) and Association of Fundraising Professionals/Pittsburgh Planned Giving Council Development Summit (May 2006)
  • Represent hospitals/hospital systems and other charitable organizations/systems in merger, sale, and affiliation transactions, both as the acquiring organization and the target organization.
  • Advise charitable organizations and systems regarding corporate structure and other mechanisms to achieve efficiencies and/or minimize risk.
  • Advise charities in assessing and minimizing unrelated business income tax exposure from revenue-generating activities and joint ventures.
  • Advise a corporate private foundation as it divided into two new foundations.
  • Advise a trade association in establishing a related 501(c)(3) organization.
  • Advise charities in establishing sponsorship opportunities for special events and significant projects.
  • Assist private foundation clients regarding grantmaking practices, and in conducting pre-grant inquiries and making equivalency determinations with respect to non-charitable and foreign grantees.
  • Advise foreign charities regarding fundraising in the United States and the establishment of “friends of” organizations.
  • Advise charitable organizations engaged in multi-state fundraising regarding the states in which it must register to solicit charitable contributions and fulfilling legal requirements in each state.