William C. Choi, Attorney at Law

Mr. Choi's practice is concentrated in the area of tax and corporate law, with particular emphasis in the representation of tax-exempt organizations.

Prior to law school, Mr. Choi practiced as an accountant with Deloitte Haskins & Sells (now Deloitte & Touche), and passed the C.P.A. examination in 1982.

Mr. Choi's representation of nonprofit organizations has included the following matters:

Corporate Governance Issues
Advising Boards on conflicts of interest, counseling on compensation issues and compliance with statutory requirements, such as the California Nonprofit Integrity Act, and drafting articles, bylaws, charters and policies

Tax Audits
Internal Revenue Service, Franchise Tax Board and other taxing authorities

Joint Ventures and For-Profit Subsidiaries
Joint ventures with for-profit organizations, establishment of for-profit subsidiaries and unrelated business income tax issues

Charitable Giving
Donor-advised funds, supporting organizations, structuring complex gift arrangements and partial interest gifts (such as charitable remainder trusts)

Private Foundations
Self-dealing, foreign grants, scholarships, program-related investments, and termination issues

California State and Local Taxation
With an emphasis on welfare and other property tax exemption issues

Charitable Trust
Endowment and other restricted funds, UPMIFA and Attorney General audits