Megan C. Spratt. Associate. Experience
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1 2018 Whiteford, Taylor & Preston LLP Megan C. Spratt Associate 1800 M Street, NW Suite 450N Washington, DC Phone: Fax: mspratt@wtplaw.com Experience Ms. Spratt counsels trade and professional associations, charitable entities, and other nonprofit organizations on a wide variety of legal matters, including tax, lobbying, regulatory compliance, merger, contract, and corporate issues. Prior to finishing law school, Ms. Spratt served as a Judicial Intern for The Honorable Marvin J. Garbis of the U.S. District Court for the District of Maryland and as a Mayoral Fellow with the Mayor's Office of Neighborhoods in Baltimore, Maryland. Nonprofit, Corporate & Governance Issues Corporate governance issues applicable to nonprofits, including governance policies requested by the Internal Revenue Service, amendments to articles and bylaws, Sarbanes-Oxley compliance, restructuring, best practices, and state corporate filing requirements Board issues, such as board size, committee structure, recruitment, orientation, and elections Advise on corporate combinations, including mergers, consolidations, and transfers of assets; Conduct due diligence prior to mergers and draft due diligence reports Analyzed a charitable, educational organization?s Articles of Incorporation and Bylaws to determine its precise membership requirements Performed a legal audit for a large, nonprofit association in the financial services industry Entity Formations
2 Incorporate and obtain tax exempt status on behalf of a fire rescue organization; incorporated a local, community healthcare organization Joint Ventures and Subsidiaries Analyzed issues regarding the management of a professional association's various affiliations and chapters, including chapters overseas Tax Advice, including Unrelated Business Income Tax Issues Federal and state tax laws applicable to 501(c)(3) and 501(c)(6) organizations and their affiliates Unrelated business income tax issues Applications for federal and state tax exemption Reinstatement of tax exempt status that has been revoked by the Internal Revenue Service Charitable solicitation and other fundraising activities Provided legal advice to a trade association in the retail sector on the tax treatment of revenue arising from its magazine Nonprofit Labor & Employment Advice Employment advice, including employment agreements, employment policies and handbooks, and noncompete agreements Intellectual property, copyright and trademark licensing Social media advice, including drafting and commenting on social media policies and terms of use Counsel on international legal issues affecting global nonprofit organizations Advise on a wide variety of certification and accreditation issues Membership Programs Negotiate and draft terms of agreements with hotels, convention centers, and independent contractors, such as website design firms, publishers, certification exam administrators, and meeting management companies Other Advised a school on its obligations under the Americans with Disabilities Act Counseled an international certification organization on how to manage its various international offices to ensure the consistent administration of its credential worldwide
3 Professional Profile Recognitions Recipient: Maryland Distinguished Scholar Memberships & Activities Member: District of Columbia Bar Association Member: Maryland State Bar Association Member: American Society of Association Executives Member: American Bar Association Member: Association Law & Policy Editorial Advisory Committee, American Society of Association Executives ASAE Certificate in Association Management Education George Washington University School of Law (J.D. 2008) with honors Johns Hopkins University (B.A. 2005) with honors
4 Practice Areas Nonprofit Organizations and Associations Nonprofit Corporate Services Governance/Fiduciary Duties Entity Formations Joint Ventures and Subsidiaries Tax-Exempt Status Recognition Unrelated Business Income Analysis Labor and Employment Matters Membership Programs Admitted To Practice District of Columbia
5 Maryland
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