Jeramie J. Fortenberry is a non-profit attorney serving charitable and religious organizations, foundations, and donors throughout the United States and abroad. Jeramie represents non-profit organizations of all sizes, assisting them with non-profit law and governance, qualifying for and maintaining tax exemption, non-profit joint ventures and entity structuring, and charitable donations and contributions.
Jeramie’s non-profit clients include religious, educational, affordable housing, and advocacy groups as well as churches, business leagues and chambers of commerce. He has helped both small and large non-profits obtain tax exemption and, where necessary, has served as non-profit attorney in negotiations with the Internal Revenue Service. He has also worked with 501(c)(3) organizations to structure joint ventures with the private sector and with other 501(c)(3) and 501(c)(6) organizations. A substantial portion of his practice involves advising non-profits on the application of the tax regulations, court opinions, and IRS rulings to various business transactions.
Jeramie has also worked in charitable sector, having served as the Vice President of Development and in-house General Counsel for a regional nonprofit housing organization with a $20 million budget. He is also active in the non-profit community, serving as general counsel and director for non-profit organizations.
Jeramie obtained his undergraduate degree, with honors, from the University of Southern Mississippi. He graduated magna cum laude from Tulane University School of Law, holds an LL.M. in taxation from New York University, and is admitted to practice before the United States Tax Court. He serves on the Charitable Organizations Committee of the Charitable Planning and Exempt Organizations Group of the Real Property, Trust and Estate Section of the American Bar Association.
Non-Profit Attorney Practice Areas
- Obtaining and Maintaining Federal Tax Exemption
- Governance Structure and Board Responsibilities
- Churches and Religious Organizations
- Joint Ventures, including Non-profit/Private Sector Partnerships
- Inurement and Private Benefit
- Unrelated Business Taxable Income (UBIT)
- Commercial Ventures Involving Tax-Exempt Organizations
- Fundraising and Charitable Contributions
- Non-profit Executive Compensation
- Intermediate Sanctions and Conflicts of Interest
- Charitable Contributions and Estate Planning
- Governmental and NGOs
- International Philanthropy
Professional Associations
- American Bar Association, Charitable Organizations Committee of the Charitable Planning and Exempt Organizations Group of the Real Property, Trust and Estate Section
- Christian Legal Society
Education
- New York University School of Law, LL.M. (Taxation)
- Tulane Law School, J.D.
- University of Southern Mississippi, B.A.
Bar Admissions
- Mississippi
- Florida
- Texas
- Alabama