Overview

Nancy is a Director in Jackson & Campbell’s Business Law group, specializing in Federal and state tax matters and is the Chair of Jackson & Campbell’s Tax Group. She has a strong and diverse background in tax planning, representation of taxpayers before the IRS, and tax litigation. She has represented many taxpayers undergoing IRS audits, in addition to taxpayers in IRS Appeals and IRS Collections. In addition, Nancy advises clients with complex non-profit/for-profit structures including joint ventures, affiliated 501(c)(3)/501(c)(4)/527 entities, micro-finance nonprofit/for-profit affiliations, supporting organizations, and domestic/international affiliated nonprofit/for-profit entities. She also assists clients in navigating and negotiating favorable settlements in employment tax and individual collection matters. Nancy frequently advises clients who are in the planning stages of philanthropy, ensuring compliance with the Internal Revenue Code. She also has represented clients with unrelated business taxable income planning, compliance, and IRS examination issues. Nancy also advises individuals with regard to foreign and domestic tax issues.

Nancy’s existing clients include a variety of nonprofit organizations, individuals, public charities, for-profit corporations and limited liability companies.

Prior to joining Jackson & Campbell, Nancy was Of Counsel with a D.C. law firm specializing in Federal tax matters. Nancy also served with the Internal Revenue Service for ten years, primarily litigating before the United States Tax Court on behalf of the government. Nancy also served as an attorney-advisor at the United States Tax Court. Prior to law school, Nancy was a professional musician and Fulbright Scholar in Trondheim, Norway.

Nancy is active in the community serving on the Board of Directors of Asbury Communities, a Continuing Care Retirement Community, as well as serving as Chair of their Audit Committee. Nancy also sings with the Washington Chorus, the D.C. area’s premier adult chorus frequently performing at the Kennedy Center. Nancy is a member of the Murdoch Inn of Court, Co-Chair of the The 20+ Years of Expertise Committee of the Women’s Bar Association, and directs a Handbell Choir.

Articles

  • Keep church and state separate“, The Washington Post-Letters To The Editor, February 5, 2017
  • Nonprofits and Campaign Activities”, WBA Raising the Bar“, September/October 2016
  • “Large Charities Require Big Bucks”, The Washington Post-Letters To The Editor, June  7, 2015
  • Congress Should Reform Our Corporate Tax Structure“, The Washington Post-Letters To The Editor, September 26, 2014
  • “Secretive No More, Nonprofits Must Disclose Donors” Tax Analysts August 27, 2012
  • “Accountable Care Organizations: Tax Consequences to Tax Exempt Healthcare Organizations in Joint Ventures”, Tax Analysts Exempt Organization Tax Review, July 2011
  • “Collection Issues? Taxpayers Take The Fast Track to Tax Court” Tax Analysts, August 30, 2010
  • “What Will Health Care Legislation Hold for Nonprofit Hospitals?” Taxation of Exempts, Nov/Dec 2009
  • “Private Foundations and the Protection of Assets” co-authored with Marcus S. Owens, Tax Analysts’ The Exempt Organization Tax Review, June 2009
  • “Separating Exempt-Purpose and Non-Exempt Purpose Activities” Taxation of Exempts, Sept/Oct 2008

Blog Posts

  • November 2017
    Exempt Organizations: Tax Reform Provisions to Watch

    Part II:  Senate and House proposals By Nancy Ortmeyer Kuhn, Chair of Jackson & Campbell's Tax Group The Joint Committee on Taxation released the Senate’s “Description of the Chairman’s Mark of the ‘Tax Cuts and Jobs Act’” on November 9, 2017.  The Ways and Means Committee of the U.S. House of Representatives previously released its long-awaited tax bill on November 2,... Read More >

  • November 2017
    Exempt Organizations: Tax Reform Provisions to Watch

    By Nancy Ortmeyer Kuhn, Chair of Jackson & Campbell's Tax Group The Ways and Means Committee of the U.S. House of Representatives released its long-awaited tax bill on November 2, 2017.  The bill is entitled Tax Cuts and Jobs Act, H.R. 1  (“TCJA”).  Note that there is nothing in the title referencing “tax simplification”.  The full text of the bill... Read More >

  • July 2017
    Charitable Conservation Easements

    RP Golf, LLC, lost its appeal and its claim of a $16.4 million charitable tax deduction for its donation of a conservation easement on its two golf courses.  On June 26, 2017, the Eighth Circuit affirmed the U.S. Tax Court’s opinion, holding that not all of the detailed requirements for charitable conservation easements had been complied with in a timely... Read More >

  • July 2017
    The United States as a Tax Haven for Non-Citizens:  QDOT’s to the Rescue

    Now that Switzerland and other off-shore locations are not as attractive to those wishing to safeguard their funds, the United States has emerged as a tax haven, of sorts, with several states providing friendly incentives for investors who are not U.S. citizens. However, foreign investors need to be aware of their potential liability for estate taxes.  U.S. property owned by... Read More >

  • September 2016
    Tax Planning for Nonresident Aliens Who Own U.S. Property

    Individuals who are not citizens or residents of the United States, known as nonresident aliens (“NRA”), need to be aware of the United States estate and gift taxes that will be applicable to their U.S. fixed assets, for example, U.S. real estate.  If an NRA owns fixed assets located... Read More >