Carrie Garber Siegrist

Associate

Overview

Carrie Garber Siegrist draws on the depth of her experience with and commitment to nonprofit organizations to provide effective and practical advice to nonprofit tax-exempt clients in corporate and tax matters. She counsels public charities, trade and professional associations, social welfare organizations, advocacy and issue organizations, education organizations, and private foundations.

Carrie also serves new and established nonprofit organizations as outside general counsel on tax, governance, contracting and operations matters while leveraging Faegre Baker Daniels' extensive legal and government relations teams to provide comprehensive and efficient solutions to clients’ needs.

Nonprofit Expertise

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

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.

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. Her association clients also benefit from working with Carrie’s FaegreBD 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.

International Transactions and Philanthropy

Building on her international work experience, Carrie supports domestic and foreign organizations – both nonprofit and for-profit public and private companies – operating internationally in a variety of ways.

For nonprofit organizations and philanthropists, Carrie provides advice on:

  • International operations, grantmaking and development activities
  • Formation and use of “friends of” organizations
  • OFAC and FCPA compliance
  • Coordination with local counsel

For public and private companies engaged in international transactions, Carrie advises on international trade compliance and CFIUS filings.

Nonprofit Service & Experience

Carrie has a rich understanding of nonprofit organizations from her background working for and with 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

Credentials

Bar Admissions

District of Columbia
New Jersey
Pennsylvania

Court Admissions

U.S. Tax Court

Education

American University Washington College of Law
J.D. cum laude, Moot Court Honor Society (2010)

Bank Street College of Education
M.S.Ed. in General Childhood Education (2007)

Bates College
B.A. in Political Economy of Labor (2005)

Insights & Events

Other Perspectives
  • Creative Legal Structuring for Revenue-Generating Opportunities
    ASAE Annual Meeting and Exposition, August 11, 2019 
  • Maximizing Nonprofit Impact: Key Considerations in 501(c)(3) and 501(c)(4) Affiliations
    ALI CLE, March 26, 2019
  • International Nonprofit Operations: Key Legal Considerations 
    Foundation Center, August 8, 2018
  • Teaching Tax: Incorporating the New ABA Teaching Standards Into the Tax Curriculum
    American Bar Association Section on Taxation May Meeting, 2017
  • Self-Dealing and the Duty of Loyalty: Revisiting the Sibley Hospital Case
    Council on Foundations Annual Meeting, 2016

Leadership & Community

Pro Bono

  • Lex Mundi Pro Bono Foundation

Professional Associations

  • American Society of Association Executives, Member
  • American Bar Association — Business Law Section, Nonprofit Organizations Subcommittee, Trade Association and Professional Organizations Subcommittee (former Vice-Chair); Taxation Section, Exempt Organizations Subcommittee
  • District of Columbia Bar Association — Vice Chair, Taxation Community, Exempt Organizations Committee

Civic Activities

  • Del Ray Montessori School — Board of Directors, 2017-present
  • Cambodia’s Children Education Fund — Co-Founder, Board of Directors 2007-14
  • Teach For America, New York City 2005-07 
  • Teachers Across Borders 2006, 2007 

Honors

  • Faegre Baker Daniels Pro Bono Honor Roll, 2018
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