Elizabeth O. Manchester

Practice Areas

As Chair of the firm’s Nonprofit & Tax-Exempt Practice Group, Elizabeth Manchester represents tax-exempt organizations, including public charities, private foundations and supporting organizations, on a broad range of legal and compliance matters, including formation, corporate governance, charitable gift planning, and maintenance of tax-exempt status. She regularly counsels nonprofits on best practices to achieve philanthropic and programmatic goals.

Elizabeth serves as external general counsel to entities, advising on board education, fiduciary responsibilities, grantmaking, diversity and equity objectives, endowment fund management, finance and reporting issues (including Form 990), and compliance with political activity and lobbying regulations. Her experience also includes supporting organizations through mergers, affiliations, joint ventures, and litigation prevention strategies.

A trusted advisor to charitable institutions and institutions of higher learning, Elizabeth provides guidance on donor benefits, planned giving programs, and complex gifts, including bequests and charitable trusts. She works closely with individuals, families, business owners, and corporate clients to align philanthropic planning with personal or business objectives.

In addition, Elizabeth advises nonprofits on the use of fiscal sponsorships as a strategic tool for achieving mission-driven goals—helping organizations navigate the legal and operational considerations involved in structuring and managing fiscal sponsorship arrangements.

Elizabeth is a frequent speaker on nonprofit governance, charitable giving, fiscal sponsorships, and tax compliance, bringing practical insight to nonprofit leaders, funders, and mission-based organizations.