Charles D. Mooney
New York, 1975
England and Wales, 1999
New York State Bar Association
American Bar Association
The Florida Bar
Fordham University, J.D., 1974
Fordham University, B.A., 1968
Regis High School, 1964
Trusts & Estates
Charles' practice focuses on estate and tax planning, charitable giving, and tax-exempt organizations, and he has written and lectured extensively on these topics.
Charles' experience includes:
- Advising high net worth clients on transfer tax reduction, probate avoidance, post-mortem planning techniques, and income tax planning.
- Forming limited liability companies, partnerships, and closely-held corporations, and preparing operating, partnership, and shareholder agreements for these entities.
- Forming public charities and obtaining federal and state tax-exemption status for them.
- Advising charities and their directors and officers on corporate governance and fiduciary duties under applicable federal and state law.
- Counseling public charities on planned giving, gift acceptance policies, gift annuity programs, supporting organization status, donor advised funds, state solicitation rules, charitable deduction substantiation issues, federal and state annual information reporting and disclosure responsibilities, contracts, and qualified and non-qualified retirement plans.
- Establishing exempt and taxable affiliates for hospitals, educational institutions, and other exempt entities.
- Advising exempt organizations on unrelated business income tax issues, and structuring joint ventures with other exempt organizations and for-profit entities.
- Counseling charities and their directors and officers on issues relating to private inurement and private benefit transactions.
- Advising charities and their directors and officers regarding permanently restricted and temporarily restricted endowment funds, and other issues in respect to restricted gifts and bequests.