Hogan Lovells 2024 Election Impact and Congressional Outlook Report
Howard S. Silver
Partner Corporate & Finance
He works closely with a wide range of charitable and other nonprofit entities, including health care, educational and research institutions, private foundations, trade associations and coalitions, as well as other nonprofits and for-profits that relate to, or transact business with, these organizations. Howard's experience includes forming and structuring nonprofits, their subsidiaries, and affiliated enterprises; securing tax exemptions; advising on governance and fiduciary matters; establishing, reorganizing, and combining health care and university systems, and other complex ventures; and planning for executive compensation arrangements.
He also advises on restructuring nonprofits by merger, acquisition, affiliation, spin-off, dissolution, and reincorporation; minimizing exposure to unrelated business income taxes (UBIT); developing joint venture, licensing, sponsorship, and other commercial agreements; and advising on intermediate sanctions and foundation excise tax rules. Howard also focuses on converting nonprofits to for-profits, and vice-versa; comporting with exempt bond requirements; complying with fundraising rules; advising on lobbying and political activity parameters; implementing grant-making and other nonprofit activities abroad; preparing IRS ruling requests and assisting with audits and appeals; and counseling on other legal complexities impacting nonprofits.
A perennial firm leader in pro bono commitments, Howard helped establish Gifts for the Homeless and served on its board, as well as on those of other nonprofits. He is active in advising public interest organizations. Early in his career, he was a research assistant to former U.S. Supreme Court Justice and UN Ambassador Arthur Goldberg.