Christina N. Cahill
Partner
Overview
Christina N. Cahill is a nonprofit and tax-exempt organizations attorney in Holland & Knight's New York office. Ms. Cahill represents a wide range of domestic and international nonprofit organizations, advises clients on the tax aspects of charitable giving, and, as part of a multidisciplinary team, applies creative solutions to complex strategic, administrative and fundraising challenges.
Ms. Cahill counsels and educates nonprofits and other social impact-oriented organizations and individuals on qualifications for tax-exempt status, board governance practices and policies for financial and legal compliance. With deep experience in tax-exempt organization issues and management, state regulatory compliance requirements and donor-advised fund (DAF) legal administration, Ms. Cahill is passionate about providing a personalized approach to organizations and individuals to allow clients to focus on maximizing philanthropic impact.
Leveraging prior legal experience in mergers and acquisitions (M&A) and complex government matters, Ms. Cahill also provides strategic guidance to clients regarding corporate transactions and entity structuring. In addition, she has experience with individual clients on estate planning and administration, as well as tax and property law aspects of trusts and estates.
Prior to joining Holland & Knight, Ms. Cahill was an attorney and shareholder in the nonprofit practice group at a national Am Law 100 law firm in its New York office.
Before attending law school, Ms. Cahill was a Teach for America corps member in New York City, where she taught fourth grade in the South Bronx.
Representative Experience
- Led board governance audit, education and restructuring of committees overseeing a $500 million healthcare organization
- Advised multiple national donor-advised fund (DAF) sponsor organizations with multibillion-dollar programs on legal, compliance and operations issues
- Analyzed potential joint ventures and transactions for tax-exempt healthcare organizations and health systems
- Represented clients engaging with numerous state attorneys general charities bureaus regarding, among other things, mergers, asset sales and corporate restructuring
- Obtained private letter rulings (PLRs) and other favorable determinations from the IRS regarding various tax-exemption issues, including private foundation set-asides, exemption from Form 990 filing requirements and more
- Guided several charitable families and individuals in the formation and maintenance of family foundations and related charitable vehicles
- Formed and advised numerous nonprofit and tax-exempt organizations operating locally, nationally and internationally, including private foundations, public charities, supporting organizations, "friends of" international organizations, social welfare organizations (501(c)(4)), business leagues/chambers of commerce (501(c)(6)), as well as wholly owned limited liability companies of the above
Credentials
- New York University School of Law, Certification, Advanced Professional Certificate in Taxation/Estate Planning
- The University of Chicago Law School, J.D.
- Hunter College of the City University of New York, M.S., Education
- University of Pennsylvania, B.A., summa cum laude
- New York
- New York City Bar Association, Nonprofit Organizations Committee, 2022-Present
- Impact Investing Legal Working Group, 2019-Present
- Main Street Preservation Trust, Board Member, 2022-2023
- The Best Lawyers in America guide, New York Health Care Law Ones to Watch, 2024, New York Nonprofit / Charities Law Ones to Watch, 2024