Maria Cerina De Ramos Counsel

Maria advises clients on a wide range of legal and tax compliance matters, including unrelated business income, program-related investments, expenditure responsibility, Section 501(r) compliance, and the structuring of joint ventures involving tax-exempt entities. She regularly resolves issues raised by taxing authorities and also assists ultra-high-net-worth individuals and families with their philanthropic planning, offering insights on tax-efficient giving strategies and formation of new charitable entities.

Maria started her career with the IRS, Office of Chief Counsel. As a senior attorney with the Tax-Exempt and Government Entities Division, Maria’s primary responsibilities were to provide guidance to revenue agents in both procedural and substantive matters on issues relating to tax-exempt organizations, employment tax, and employment benefits. She also represented the IRS in a variety of complex disputes pending in the U.S. Tax Court. Maria regularly handled matters concerning unrelated business income, self-dealing, political campaign activity, excess benefit transactions, private inurement and private benefit, and supporting organizations. Prior to her current role, Maria served as a manager with the tax-exempt group of a Big 4 accounting firm.

With significant experience in both enforcement, litigation, and advisory roles, Maria helps tax-exempt organizations and philanthropists address complex challenges, meet regulatory requirements, and achieve their missions with clarity, confidence, and strategic focus.