Karrie L. Bercik, JD, LLM

Ms. Bercik, a graduate of the New York University LL.M Taxation program, is knowledgeable in all areas of federal taxation involving tax-exempt entities, corporations, partnerships and individuals. Ms. Bercik established her federal tax practice, based in San Francisco, in 1995. She previously practiced with Heller Ehrman White & McAuliffe and Greene, Radovsky, Maloney & Share, both in San Francisco. Ms. Bercik is an Adjunct Professor in the Golden Gate University LL.M Tax program teaching Tax Exempt Entities, as well as other tax classes.

Professional Experience: Tax-Exempt Entities

Corporate Charitable Giving

Ms. Bercik assists business entities in structuring their corporate giving programs. She has represented several pharmaceutical companies in determining how to donate their product to low-income persons who lack insurance. Ms. Bercik advises on the tax and business issues in creating a corporate foundation compared to donating product through in-house patient assistance programs. She represents The Norplant Foundation, the first private operating foundation organized to distribute a pharmaceutical product.

Besides advising business entities regarding corporate giving, Ms. Bercik has discussed with Internal Revenue Service officials changes in the law that should be implemented regarding businesses donating inventory to non-profits.

Non-Profit Representation

Ms. Bercik advises non-profits on obtaining, maintaining and terminating their tax-exempt status. She represents both private foundations and public charities regarding tax and business issues in operating a non-profit. Additionally, Ms. Bercik assists private foundations in issues involving distributions, self-dealing transactions, permissible investments, and fiduciary duty. She helps organizations structure grant making and scholarship programs in accordance with the IRS's regulatory requirements.

Some of the organizations Ms. Bercik advises or has advised include The Norplant Foundation, the Association of Reproductive Health Professionals ("ARHP"), the H.S. Dent Foundation, the San Francisco Historical Society, the Vespers Society, New Century Healthcare Institute, California Food Policy Advocates, S.H.A.R.E. - Northern California, the Center for the Common Good, Sor Juana Ines, the Blue Eagle Foundation, Hispanic Organization of Oakland, the San Francisco Bay Area Sports Hall of Fame, Common Earth, Sur San Francisco Unidos and the Women in Business Mentorship Program.

Professional Experience

Ms. Bercik is active in the American Bar Association Tax Section, both as a committee member and as a contributing editor of the Tax Section Newsletter. She is also active in the California State Bar Tax Section and its committees. Ms. Bercik frequently lectures and publishes on tax topics.

Ms. Bercik has been active in advocating changes in substantive tax law. She participated in an ABA Tax Section Task Force that advocated changes in the tax law. As a delegate of the State Bar of California Tax Section, Ms. Bercik has met with members of the Treasury Department and Internal Revenue Service to advocate substantive changes in tax regulations

Questions, comments or suggestions? kbercik@taxcounsellor.com

Last updated March 22, 1998

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