Jeffrey S. Piper concentrates his practice in the areas of corporate law and taxation, with an emphasis on the representation of tax-exempt organizations. Mr. Piper's practice includes transactional work, structuring for profit and nonprofit entities, advice on corporate law, tax issues and governance issues for corporations, limited liability companies, and various types of tax-exempt organizations, trusts and individuals. His work includes:

• Tax-Exempt Organizations: Serves as counsel for a number of tax-exempt organizations, including public charities, private foundations, trade associations and governmental units. Work includes exempt organization tax and governance issues, contractual matters, and legislative work. Assists tax-exempt organizations with tax issues including organization and obtaining exempt status, maintaining exempt status, and compliance with the Intermediate Sanctions provisions, private foundation excise tax provisions, unrelated business income tax, general excise tax and charitable giving. Governance work includes advice in the implementation of the latest standards and best practices in nonprofit governance
  
  
• Taxation: Obtains private rulings from the IRS and the State Department of Taxation on various matters, including private foundation excise tax and unrelated business income tax issues. Represents taxpayers in various Hawaii general excise tax and use tax disputes.
  
  
• Corporate and Business Law: Represents buyers and sellers in various business transactions including stock purchases, redemptions, mergers, asset sales and purchases. Representative transactions include acquisitions or changes in control of an airline, a real estate holding company, an apparel company, a sporting goods retailer, a savings bank. Significant work for small and medium sized closely-held family businesses, including work on various corporate governance issues, the formation of corporations, LLCs and nonprofit entities.

Mr. Piper was born in Honolulu, and has lived in California and attended school for a short time in Italy. While in law school, Mr. Piper served as an extern in the Fall of 1987 for the Honorable Aulana C. Peters, Commissioner of the Securities and Exchange Commission. Mr. Piper recently served as Editor for the Hawaii State Bar Association's publication "It's the Law What Nonprofit Organizations Need to Know" 5^th edition. Mr. Piper was recently recognized in Chambers & Partner's 2008 publication "America's Leading Lawyers for Business". Mr. Piper's outside interests include surfing, coaching youth soccer and playing masters' soccer and when he can, travel to the mainland for fly fishing. Mr. Piper is married and has three young children.