Molly Unterseher is special counsel in the Tax, Employee Benefits and Trusts and Estates Practice Group in the firm's New York office.
Areas of Practice
Molly focuses her practice on advising a variety of tax-exempt organizations, including private foundations, public charities, and donor-advised funds.
Molly has experience guiding clients through all aspects of establishing tax-exempt organizations, including applying for, and maintaining, tax-exempt status at the federal and state levels, as well as navigating governance and compliance matters in corporate restructures and affiliations. She has provided general counsel advice regarding corporate structure, grants, and charitable investments. She also assists clients with tax issues related to state property, sales, and use tax exemptions and unrelated business income matters.
She advises charitable organizations and their fundraisers on compliance matters related to state charitable solicitation laws, and counsels clients concerning grant-making policies and the regulations governing the receipt and use of charitable contributions.
Prior to joining Sheppard Mullin, Molly was a senior associate at a boutique law firm, where she represented tax-exempt organizations and a tax associate in PriceWaterhouseCoopers’ National Tax Services Exempt Organizations Tax Services Group in Washington, DC, where she provided compliance and consulting services to public charities and private foundations.
Rising Star, Super Lawyers, 2017-2022
Recommended Lawyer - Tax: Not-for-profit, Legal 500, 2023
American Bar Association – Member, Exempt Organizations Committee
Pennsylvania Bar Association – Member, Charitable Organizations Committee
Allegheny County Bar Association – Founding Member and Past Chair, Exempt Organizations Committee
American Health Lawyers Association -- Member