Business and Tax Law, Nonprofit Organizations, Charitable Giving
Randy advises and represents clients with passion, patience, and a keen ability to help clients create shared solutions that align their core commitments with sound business practices and legal strategies. With over 20 years of experience helping clients with their unique business and tax law needs, and through his work with national and international initiatives, he confidently delivers insights and solutions tailored to each client’s needs.
Randy has worked with numerous businesses, foundations, family enterprises, entrepreneurs, associations, international NGOs, community health organizations, private nonprofit schools, science and technology groups, arts organizations, religious organizations, nonprofit startups, and community-based charities. His clients range in size from Fortune 500 companies, large healthcare systems, and international associations, to small startups and community-based grass-roots organizations.
As part of his exempt organizations law practice, Randy advises clients on a range of corporate, tax, regulatory, and transactional matters. He also represents clients in federal and state tax audits and appeals.
Randy is licensed to practice law in Arizona. He works with clients in the greater Phoenix region and throughout the State of Arizona on state-specific issues, and with clients across the United States on federal tax law matters, in particular the tax law rules impacting nonprofit and exempt organizations, corporate and family philanthropy, family wealth, and charitable giving.
In addition to helping clients with their legal needs, Randy also provides governance and leadership training and consulting, working with a network of independent advisors as part of the Synerlogic Consulting Group.
Randy’s background and experience as a business and tax law attorney and his education and training in planning, organizational development, leadership communications, and conflict resolution provide a unique perspective to help clients identify and implement effective processes and solutions.
University at Buffalo School of Law, Juris Doctor, magna cum laude, 1999
- Buffalo Law Review, Member, Editorial Board
- Journal of Affordable Housing and Community Development Law, American Bar Association, Student Editor
- Clinical studies in community development law (2 semesters)
Department of Urban and Regional Planning
- Graduate studies in urban planning and regional development, 1996-97 (3.95 GPA)
- Graduate Assistant, Institute for Local Governance and Regional Growth (now the University at Buffalo Regional Institute), 1997-99
UNIVERSITY OF NEW MEXICO
- Bachelor of Arts, cum laude, Philosophy and Music (trumpet performance), 1993
- Martindale-Hubbell AV® Preeminent™ Peer-Review Rated
- Superb Rating, Avvo.com: 10.0 Rating
- Executive Council, Tax Law Section, State Bar of Arizona (chair, budget officer, secretary), 2008-2018
- Certificate of Nonprofit Board Consulting, BoardSource, 2016
- Chartered Advisor in Philanthropy, CAP® Certification, 2018
- Dr. Thomas Gordon’s Leader Effectiveness Training (L.E.T.), 2017
- Volunteer Mentor, Arizona Endowment Building Institute, Arizona Community Foundation, 2017
- Mindfulness Based Stress Reduction, 8-Week Course, Scottsdale Institute for Health & Medicine, 2016
- Open Focus, Certified Training for Coaches, Princeton Biofeedback Centre, Princeton, NJ, 2015
- Exempt Organizations Advisory Council, National Bank of Arizona, 2009-2015
- Faculty, Lodestar ASU Nonprofit Management Institute, Executive Leadership Program, 2013-14
- Top Valley Lawyers, 2012-13, Tax Law, North Valley Magazine
- Ranked, AZBusiness Top Lawyers, 2009 for Tax Law
- Top 8 Nonprofit Board Governance and Liability Landmines to Avoid, NBI Seminars, October 2015
- Top Mistakes 501(c)(3) Organizations Make, NBI Seminars, December 2015 (Phoenix and Tucson, AZ)
- Managing Not-for-Profit Tax and Legal Issues, Arizona Society of CPAs, Annual ASCPA Not-for-Profit Conference, June 2015 (Phoenix, AZ)
- Tax Exempt Organizations from Start to Finish, NBI Seminars, June 30, 2014 (Phoenix, AZ); Nov. 2012 (Phoenix and Tucson)
- Nonprofit Management Institute, NMI 210 – Legal Issues, Advocacy, and Public Policy, ASU Lodestar Center, Faculty Instructor, April 2014
- Arizona State and Local Sales Taxation for Nonprofits, Arizona Society of CPAs, Annual Not-for-Profit Conference, June 2013
- Nonprofit Board Governance and Liability, NBI Seminars, Jan. 2014, June 2013, Sept. 2012, Dec. 2011
- Divisions of Loyalty, Panel Discussion, Planned Giving Round Table of AZ, August 2012
- Exit Strategies for Charitable Vehicles, Arizona Community Foundation, May 2012
- The Changing Landscape of Tax Law, Ethics, and Professional Responsibility, Arizona State Bar Association Annual Convention, Tax Law Section Meeting, June 17, 2011, Program Chair and Facilitator
- Corporate Governance and other Legal Issues for Nonprofit Organizations in the Revised IRS Form 990, American Society of Women Accountants SW Regional Conference, May 2009
- Keeping Exempt Organizations in Compliance, National Business Institute, May 2009
- The New Form 990 in a Nutshell: Preparing for an Efficient and Effective Filing, February 2009 (firm sponsored event)
- Exempt Organizations: A Legal Guide, National Business Institute, June 2006
- Converting a Private Foundation to a Donor Advised Fund, Giving Counsel, July-August 2010, Arizona Community Foundation
- Intermediate Sanctions and Section 501(c)(3), Taxation of Exempts (2008) (co-author)
- Charitable Remainder Unitrust (CRUT) Avoids Unrelated Business Taxable Income (UBTI) by Investing Through Foreign Corporation, Exempt Organization Tax Review (2003) (co-author)