Yosef Ziffer is an associate in Venable’s Tax and Wealth Planning Group. He focuses his practice on the full array of tax, corporate, and strategic needs of tax-exempt organizations, including public charities, private foundations, hospitals, private schools, and trade associations. Additionally, Mr. Ziffer works with individuals and business entities on various tax planning matters, including transfers of business interests, estate planning, and tax audits.

As part of his work with tax-exempt organizations, Mr. Ziffer often helps clients adapt to recent changes in the law. By way of example, Mr. Ziffer has counseled clients on compliance with new rules regarding donor advised funds and supporting organizations under the Pension Protection Act of 2006; the application of new standards for the management of endowments under the Uniform Prudent Management of Institutional Funds Act (UPMIFA); and the impact and effect of new Treasury Regulations regarding measures of public support for charities.

Significant Matters

• Preparation of an Internal Revenue Service private letter ruling request for a prominent charity undertaking a major reorganization.
• Formation of a medical research organization affiliated with a major local hospital.
• Consolidation of two related foundations into a single, integrated public charity.
• Formation of a new “Friends Of” organization to support an overseas charitable institution.
• Negotiation of a gift agreement pertaining to a substantial gift of stock.
• Procurement of tax-exempt status for numerous newly-formed public charities and private foundations.

• Organization of comprehensive estate-freeze plans for local entrepreneurs and high-net-worth individuals.

• Defending against various IRS audits pertaining to charitable donations, conservation easements, capital gains issues, and executive compensation matters.

Activities