Jeffrey S. PiperMember
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 social welfare organizations. 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 rules. 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.
- 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, agricultural businesses, wholesalers, retailers and professional practices. Performs significant work for small and medium sized closely-held family businesses.
Mr. Piper was born in Honolulu, and has also lived in California and attended school for a short time in Italy. While in law school, Mr. Piper served as an extern for the Honorable Aulana C. Peters, a Commissioner of the Securities and Exchange Commission. Mr. Piper served as Editor for the Hawaii State Bar Association's publication "It's the Law What Nonprofit Organizations Need to Know." Mr. Piper has been selected by his peers for inclusion in the 22nd Edition of The Best Lawyers In America. Mr. Piper's outside interests include surfing, coaching youth soccer and playing masters' soccer. Mr. Piper is married and has three children.
J.D., University of California at Los Angeles, 1988
Order of the Coif
B.A., Stanford University, 1985
Graduated with Distinction and Departmental Honors
Phi Beta Kappa
U.S. Tax Court
State Courts of Hawaii
Hawaii State Bar Association
Tax and Business Law Sections
Philanthropic Advisors Network of the Council on Foundations
Adjunct Professor, William S. Richardson School of Law, University of Hawaii
Member, Hawaii Alliance of Nonprofit Organizations