HalfonLaw, LLC
Ellen E. Halfon
Ellen Halfon is a non-profit and philanthropic attorney providing strategic legal counsel to tax-exempt organizations, charitable donors, and families. Based in Cleveland, Ohio, Ellen has over 30 years of expertise in estate planning, charitable giving, and nonprofit governance.
About Ellen
Ellen Halfon is an experienced attorney who has practiced law for more than 30 years in all areas of estate and gift tax planning and estate administration, focusing primarily on sophisticated estate and succession planning for high-net-worth individuals and families.
She has significant experience in assisting clients to achieve their philanthropic goals through charitable trusts and other vehicles, and by developing strategies that encourage multigenerational involvement in family philanthropy.
Ellen has also served as legal counsel to numerous public and private charities in areas such as fundraising and endowment development and administration, planned giving and structured donor gift agreements, charitable trusts and other vehicles, grant and scholarship administration, governance and board fiduciary best practices, and federal and state tax compliance and reporting.
In addition to her extensive professional legal experience, Ellen recently served for four years as the Senior Philanthropic Advisor at Case Western Reserve University, where she provided strategic support to University Relations and Development staff and donors regarding all aspects of charitable gift planning and implementation. She partnered with the University’s Office of General Counsel regarding endowment administration, interpretation and modification, facilitated educational programs for development staff, donors and alumni regarding charitable giving opportunities, and coordinated all aspects of receipt and administration of estate gifts to the University.
Ellen has also served as a trustee and officer of nonprofit organizations and has lectured regularly and published articles in the areas of estate, gift and charitable tax planning, as well as practice issues for tax-exempt organizations.
Ellen’s priority in client relations and service is to be an active listener and practical problem solver. She earned her JD cum laude from Loyola Law School in Los Angeles, where she served as Notes & Comments Editor of the Law Review and was inducted into the St. Thomas More Law Honors Society
Areas of Practice
Strategic Charitable Gift Planning
Planning and structuring charitable gifts for both donors and recipient charities, including negotiation and coordination with other advisors (family office, legal, accounting and financial) and preparation of needed documentation (gift agreements, letters of intent, trusts).
Fundraising, Grant-Making, & Planned Giving
Providing advice regarding planned giving and fundraising strategies, endowment development, administration and management, grant-making and grant administration strategies, including international grantmaking and negotiation and drafting of gift agreements. Advising and facilitating establishment and administration of donor advised funds and restricted purpose funds, and providing assistance with internal and external charitable giving education, documentation and forms.
Private Foundation Organization & Compliance
Providing advice regarding all aspects of organizational, operational and tax compliance by private foundations and other entities subject to private foundation rules, including self-dealing, expenditure responsibility, taxable expenditures and program related investment.
Establishing & Funding Charitable Gifts
Providing advice regarding private foundations, donor advised funds, charitable trusts, and charitable gift annuities, taking into account technical, fiduciary, economic and practical considerations of each, including funding sources and asset types.
Governance & Tax Compliance for 501(c)(3)
Preparing and revising governing documents and providing advice and needed documentation regarding governance structure, best practices, board and fiduciary matters and operations. This includes advice regarding applications to IRS for tax exempt status and related state filings, compliance with substantiation and disclosure requirements, IRS annual reporting and filing, state solicitations laws, lobbying issues, unrelated business income tax, corporate sponsorship and joint venture arrangements, fiscal sponsorship arrangements and establishing supporting organizations and other related entities.
Estate Planning Advisory Services
Counsel to families regarding estate planning and succession matters, including liaison and coordination among legal, accounting and financial advisors, and assisting younger generation with understanding of estate and succession planning process.
Professional Experience
Ellen has built her professional experience over more than three decades representing tax exempt organizations and philanthropic families and providing legal advisory services primarily in the philanthropic space. Ellen serves as outside counsel to charities and other tax exempt entities regarding various organizational and operational matters needed to carry out their purposes. She also provides advice to individuals, families, and others navigating philanthropic and other estate planning decisions, including succession planning, and assists families as coordinating liaison with other legal, tax, and financial advisors.
Counsel – Tax Group – Baker Hostetler (October 2010-2020)
Counsel – Tax Group – Jones Day (October 1987-October 2010)
Served as legal counsel to tax-exempt organizations (charitable and non-charitable) in areas including organization, operation, endowment development and management, governance and best practices, planned giving and fundraising, donor relations, grant-making and grant administration strategies, and state and federal registration and reporting compliance. Provided private wealth and charitable planning expertise in all areas of estate and gift tax planning and estate administration, primarily focusing on sophisticated planning for high-net-worth clients.
Senior Philanthropic Advisor – Case Western Reserve University (March 2020-February 2024)
Provided strategic support to University Relations and Development staff, as well as donors to the University, with respect to all aspects of charitable gift planning and implementation, including negotiation and drafting of charitable gift instruments. Prepared and presented internal and external educational materials, partnered with Office of General Counsel regarding endowment administration, interpretation and modification, and coordinated all aspects of receipt and administration of estate gifts to the University.
Recent Engagements include…
- Large Community-Based Public Charity with significant endowment/donor advised fund program – Ongoing advice regarding various transactional, governance (including for subsidiary entities), operational and endowment matters, including gift agreements and strategic gift planning for individual donors and fundraising campaigns
- Workforce Development Organizations – Advice regarding fiscal sponsorship relationships; drafted initial fiscal sponsorship agreements as well as an agreement terminating a fiscal sponsorship relationship and transferring assets and fiscal sponsorship responsibilities to another charitable entity
- Religious Community Succession Planning – Succession planning for a religious community to ensure that its property and assets will continue to further its mission when the community no longer has active members
- Private Operating Foundation – Advice regarding preservation of an architecturally and historically significant building, and advice regarding transfer of property to the foundation and lease with a tenant that will use the property in a manner consistent with the foundation’s purposes and status
- International Grant-Making Entity – Advice to a “friends of” entity that makes international grants to support mental health research; includes drafting of complex multi-party grant agreements
- Private Foundations – Advice and preparation of documentation to establish a new charitable trust; includes preparation of Form 1023 and necessary filings with State of Ohio; also provide ongoing advice to an existing family foundation regarding governance, grant-making and succession issues
- Estate Planning and Administration Oversight – Advisory assistance to family of a former client regarding estate administration, assistance with facilitating estate charitable gifts (negotiations with beneficiary charities regarding use of funds and drafting of gift agreements), succession planning
- Estate Planning for Charitable Giving – Estate planning counsel to an individual whose estate will primarily benefit charitable
organizations; including strategic planning for gift documentation - Nonprofit Merger Planning – Planning and strategic advice to a nonprofit considering a merger or consolidation with another nonprofit with a similar mission
Professional Recognition and Affiliations
- Selected for Best Lawyers in America, Trusts & Estates Law and Nonprofits/Charities Law (2013-2019)
- Selected as Best Lawyers “Lawyer of the Year,” Nonprofits/Charities Law, Cleveland, Ohio (2014)
- Member Ohio Bar Association, Cleveland Metropolitan Bar Association, Estate Planning Council of Cleveland
- Numerous articles and educational presentations regarding charitable tax planning, planned giving issues, and nonprofit governance and compliance
Board Service and Community Involvement
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Trustee – InMotion and Northern Ohio Charitable Gift Planners
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Former Trustee – Family Promise of Greater Cleveland
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Member – Planned Giving Council of the Cleveland Museum of Natural History
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Member – Professional Advisory Council of The Jewish Federation of Cleveland (Chair 2010-2013)
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Member – Gift Planning Network of the Cleveland Museum of Art
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Member – Diamond Advisory Group of University Hospitals of Cleveland
Ellen E. Halfon • ellen@halfon-law.com • 216-978-5740