JEFFREY S. PIPER concentrates his legal practice in the areas of business law and with an emphasis on the representation of tax-exempt organizations. Mr. Piper’s practice includes various types of transactional work, structuring for profit and nonprofit entities, mergers and acquisitions of both for profit and nonprofit entities, advice on corporate law and governance issues and tax issues for tax-exempt organizations.  His background includes:

  • Representation of buyers and sellers in various business transactions including stock purchases, redemptions, mergers, asset sales and purchases, including airlines, real estate holding companies, water and wastewater utilities, apparel and sporting goods retailers, an industrial parts supplier, a savings bank, various agricultural businesses, wholesalers, retailers and professional practices.
  • Assistance with ongoing business law and contractual matters for business entities including an airline fueling consortium and various small businesses.
  • Serving as legal counsel for various tax-exempt organizations, such as public charities, private foundations, trade associations and social welfare organizations. Counseling regarding tax and governance issues, contractual matters, major transactions such as mergers, dissolutions or acquisitions and significant gifts.
  • Assisting tax-exempt organizations with various 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 including advice in the implementation of the latest standards and best practices in nonprofit governance and advice regarding donor intent and endowment management.

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 has 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 Best Lawyers In America under the categories of corporate law, corporate governance, taxation and nonprofit organizations.  Mr. Piper’s outside interests include surfing, hiking, soccer and mountain biking.  Mr. Piper is married and has three children.

Community Activities

  • Trustee, Hanahau’oli School
  • Youth Soccer Coach, AYSO and HYSA


  • University of California at Los Angeles - J.D. - 1988

    Order of the Coif

  • Stanford University - B.A. - 1985

    Phi Beta Kappa

Professional Activities

  • Hawaii State Bar Association

    Tax and Business Law Sections

  • Philanthropic Advisors Network of the Council on Foundations
  • Member, Hawaii Alliance of Nonprofit Organizations
  • Secretary, Hawaii Fueling Facilities Corporation