Shannon M. Paresa, Partner

Mrs. Paresa practices in the areas of federal and California tax exemption and California state and local taxation. Before joining Rodriguez, Horii, Choi & Cafferata LLP, Mrs. Paresa worked as an associate at Latham & Watkins LLP for four years where she worked on federal taxation matters with respect to various business transactions, representation of tax-exempt organizations, C corporations, partnerships, and real estate investment trusts.

Mrs. Paresa’s experience includes:

Advising Clients
Expertise in the formation and qualification of domestic and foreign tax-exempt organizations.

Nonprofit Joint Ventures
The creation of joint ventures between tax-exempt organizations and other entities.

Charitable Transfers
Advising clients on the legal issues related to charitable transfers, including foreign grant-making requirements.

Nonprofit Counsel
Day-to-day counseling on issues arising from the operations of nonprofit corporations in California.

Education

• J.D., University of California, Los Angeles, School of Law, 2000
• B.B.A., University of Hawai’i at Manoa, 1996; with honors

Honors

• Los Angeles Magazine, Southern California Rising Star (Super Lawyers)

Publications

• Property Tax Exemption for Nonprofit Organizations, CEB Advising California Nonprofit Corporations (2012)
• Donor Funds, Private Foundations, and Supporting Organizations, CEB Advising California Nonprofit Corporations (2009)
• Choice of Charitable Entity After the Pension Protection Act, USC Major Tax Planning (2008)
• Grantmaking After the PPA: Distributions by Donor Advised Funds, Private Foundations and Supporting Organizations after the Pension Protection Act, Charitable Gift Planning News (May 2008)
• Summary of the Pension Protection Act of 2006, USC Major Tax Planning (2007) franchise tax, sales and use tax, and property tax implications of transactions involving the construction or acquisition of power generating facilities.