David A. Levitt's practice focuses on the representation of nonprofit and tax-exempt organizations, with an emphasis on program-related investments, social enterprise, political advocacy, and nonprofit corporate governance. Before joining Adler & Colvin, Mr. Levitt practiced as a corporate attorney, focusing in the areas of corporate and transactional law.
Mr. Levitt was admitted to practice in California and New York. He is the Chair of the Current Developments Subcommittee, American Bar Association, Business Law Section, and Nonprofit Organizations Committee. David is a frequent speaker and writer on social enterprise, program-related and mission-related investments, and nonprofit tax issues.
Education:
J.D., Harvard Law School (cum laude, 1996)
B.A., Cornell University (with distinction, 1993); ;
Tax Management Portfolios™
-
Private Foundations — Investment Income Tax and Jeopardy Investments (Sections 4940 and 4944) (Portfolio 468)
Tax Management Portfolio 468: Private Foundations – Investment Income Tax and Jeopardy Investments (Sections 4940 and 4944), discusses in detail the excise taxes imposed under §4940 upon investment income of private foundations and under §4944 upon private foundation investments that jeopardize the organization's charitable purposes.