Overview
Erika Mayshar advises hospitals and health systems, private foundations, and other tax-exempt organizations facing complex legal and tax issues. She works closely with nonprofit leaders and philanthropists to accomplish major corporate and charitable transactions, engage in sophisticated tax planning, and maximize philanthropic impact. She also advises 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 giving.
Erika advises regarding joint ventures, mergers and acquisitions, tax-exempt bond financings, restructurings, and similar strategic transactions. Beyond major transactions, she counsels clients regarding the daily complexities of operating tax-exempt organizations, such as governance, grantmaking, tax-sensitive investing, and Form 990 reporting. She represents taxpayers under audit by the Internal Revenue Service or state authorities on issues such as unrelated business income and Section 501(r) compliance by nonprofit hospitals.
Results
- 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, and Section 501(c)(3) tax exemption matters
- Family foundations founded by prominent philanthropists across the country, dealing with complex family office structures, strategic grantmaking, venture philanthropy, impact investing, and succession planning
- Corporate foundations developing successful models for corporate philanthropy, including COVID-19 and disaster relief efforts, employee assistance funds, research grant programs, and corporate social responsibility initiatives
- Investment management firms and tax-exempt investors handling tax-sensitive structuring of offshore investments and alternative portfolio investments for pension funds and foundations
- Public charities seeking insight regarding governance, operations, fundraising, employment and tax compliance, and strategic affiliations
Recognitions
- The Best Lawyer, Nonprofit / Charities Law, 2021
- The Best Lawyer, Health Care Law, 2022 and 2023
- Legal 500 United States, 2018
Community
- University of California Irvine School of Law and University of California Irvine School of Business, lecturer
- University of Southern California Tax Institute, past planning committee member
- American Health Lawyers Association, member
- MedTech Color, pro bono counsel
Credentials
Education
Stanford Law School, JD, 2005
Pomona College, BA, magna cum laude, 2002
Admissions
California
