Mr. Diskin provides advice concerning federal tax issues related to tax-exempt organizations including public charities, private foundations, social welfare organizations and trade associations. Mr. Diskin provides advice on formation of new tax-exempt organizations, obtaining and maintaining recognition of federal tax-exempt status, lobbying limits, executive compensation arrangements, unrelated business income issues, and issues related to private inurement, private benefit and excess benefit transactions.
Mr. Diskin provides counsel on donor advised funds, restricted gifts and endowments governed by the Uniform Prudent Management of Institutional Funds Act.
Mr. Diskin advises on charitable contributions and planned giving including charitable remainder trusts, charitable gift annuities, real estate donations and bargain sale arrangements.
Mr. Diskin prepares corporate governance policies such as records retention policies, accountable reimbursement plans, “whistle blower” protection policies and conflict of interest policies.
Mr. Diskin represents tax-exempt organizations in IRS audits and administrative appeals of adverse audit findings.
Mr. Diskin provides advice related to registration of trademarks and service marks, trademark license agreements and assignments of trademarks.
Mr. Diskin appeared before the United States Supreme Court with Errol Copilevitz, MacKenzie Canter III and William Raney, in the First Amendment charitable fundraising case, Illinois ex rel. Madigan v. Telemarketing Associates, 539 U.S. 600, in 2003.
- J.D., George Washington University, 1980
- B.A., Economics, University of Michigan, 1976
- District of Columbia
- Mr. Diskin is admitted to practice before the United States Supreme Court, United States Tax Court, United States Court of Federal Claims, United States Court of Appeals for the District of Columbia Circuit, and federal district courts in the District of Columbia and Maryland.
- Tax-exempt Organizations
- Charitable Contributions and Planned Giving
- Non-profit Organization Governance