Overview
Erika Mayshar advises foundations, hospitals and health systems, public charities and other tax-exempt organizations navigating complex legal and tax issues. She works closely with prominent philanthropists and nonprofits across the United States to accomplish major corporate and charitable transactions, coordinate sophisticated tax planning and maximize philanthropic impact. She also works with private equity firms, investment management firms and closely held companies engaging in innovative business relationships with the nonprofit sector, managing tax-exempt investments or expanding corporate sustainability initiatives.
Erika advises on major strategic transactions such as joint ventures, mergers and acquisitions, tax-exempt bond financings, affiliations and restructurings. She offers nuanced counsel regarding the daily complexities of operating tax-exempt organizations, including governance, grantmaking, tax-sensitive investing, succession planning and Form 990 reporting. She also represents taxpayers under audit by the Internal Revenue Service, state attorneys general and state tax authorities in relation to charitable activity, unrelated business income and other matters.
Results
- Advised private foundations and philanthropists on strategic grantmaking, venture philanthropy, impact investing, complex family office structures, donor advised funds, and succession planning
- Assisted corporate foundations in developing successful models for philanthropy, including employee assistance funds, disaster relief, research grant programs and corporate social responsibility initiatives
- Represented nonprofit hospitals and health systems in joint ventures and affiliations with for-profit and nonprofit healthcare organizations, tax-exempt bond financings, acquisitions, conversions, innovation structures, Section 501(c)(3) tax exemption matters and Section 501(r) compliance
- Advised investment management firms and tax-exempt investors handling tax-sensitive structuring of alternative investments for pension funds and foundations
- Counseled public charities and NGOs regarding governance, operations, fundraising, employment and tax compliance, and strategic affiliations
Recognitions
- The Best Lawyer, Nonprofit / Charities Law, Los Angeles, 2021 to 2024
- The Best Lawyer, Healthcare Law, Los Angeles, 2022 to 2024
- Legal 500 United States, 2018
Community
- California State Bar Association, University of California Irvine School of Law, University of California Irvine School of Business and American Management Association, lecturer
- New York University Institute on Federal Taxation, American Bar Association, The Bond Buyer, American Health Law Association and Health Care Compliance Association, writer
- University of Southern California Tax Institute, past planning committee member
- American Health Lawyers Association, member
Credentials
Education
Stanford Law School, JD, 2005
Pomona College, BA, magna cum laude, 2002
Admissions
California
