Morey Ward

Counsel, Ropes & Gray LLP

Carolyn (Morey) Ward, counsel with Ropes & Gray LLP in its Washington D.C. tax & benefits group, focuses her practice on advising tax-exempt organizations on a variety of matters, tax planning, governance, unrelated business income tax issues, endowments, charitable giving, and audits. From 1998-2000, Morey served as legislation counsel for the Joint Committee on Taxation where she was responsible for advising members of the U.S. Congress and their staff on matters involving tax-exempt organizations and charitable giving. Prior to joining Ropes & Gray, Morey was of counsel at another major international law firm. She counsels clients on tax structuring, corporate governance, operational policies and procedures, domestic and international grant making, donor-advised funds, compliance with private foundation rules, unrelated business income tax, endowments, lobbying and political activity, executive compensation, intermediate sanctions, corporate transactions, complex organizational structures, joint ventures, audits, voluntary compliance procedures, and program-related investments.


Private foundations are NOT like public charities in one major way. Private foundations are subject to the IRC §507 termination tax. Never heard of it? Come to this session! A private foundation More