Michele A. W. Mckinnon

Michele serves as the chair of the firm’s nonprofit and tax-exempt organizations industry team. With more than 25 years of experience, Michele routinely represents many public charities, major colleges and universities, supporting organizations, large private foundations, and charitable trusts on a variety of federal tax and governance matters. She assists tax-exempt organizations in all aspects of compliance with the federal tax laws, as well as with governance, endowment and investment matters. Her practice includes advice on compliance with the excess benefit transaction rules and the private foundation rules, including self-dealing, excess business holding, and taxable expenditure issues, participation in joint ventures, and consequences of unrelated trade or business activities. She also assists these organizations in dealing with the IRS in tax controversy matters and compliance audits.

Her work also includes structuring planned gifts to charitable organizations, including the use of charitable remainder trusts, charitable lead trusts, charitable gift annuities and conservation easements. She also works in the areas of estate planning, and estate and trust administration, handling the administration of large complex estates, fiduciary income tax matters, fiduciary litigation, and risk management for corporate trust departments.

Michele is a Fellow in the American College of Trust and Estate Counsel, and served as the immediate past Virginia State Chair of the organization. She also currently sits on its Charitable Planning & Exempt Organizations Committee. She is also a member of the Fiduciary Income Tax Committee of the Tax Section of the American Bar Association. She is a former chair of the Trusts and Estates Section of the Virginia State Bar.

While earning her law degree at the University of Richmond, Michele was a member of the McNeill Law Society.

Good to know

Areas of Practice 1) Charitable Giving, 2) Nonprofit Organizations Law, 3) Charitable Organizations Law, 4) Charitable Trusts and Foundations, 5) Private Foundations, 6) Public Charities, 7) Tax-Exempt Organizations, 8) Federal Estate and Gift Taxation, 9) Fiduciary Income Tax and 10) Estate Planning
Law School William & Mary Law School, LL.M., 1992
Education University of Virginia, B.A., 1982
Bar Member / Association Virginia State Bar Association
Most recent firm McGuireWoods LLP
Ellen J. Deringer
Ellen J. Deringer

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Frederick M. LaValley
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