Kendis Key Muscheid

Partner

muscheidk@ballardspahr.com
Tel 602.798.5410
Fax 602.798.5595
Phoenix

Kendis Key Muscheid is a Team Leader of Ballard Spahr's Exempt Organizations Team. She is one of the leading nonprofit tax attorneys in the Southwest, and she focuses her practice on the representation of nonprofit and tax-exempt organizations, charitable trusts, and donors making charitable gifts.

Her clients include a variety of 501(c)(3) and other tax-exempt organizations, such as private foundations, supporting organizations, universities, charter schools and research institutions, hospitals and their related foundations, religious entities, museums, social welfare organizations, trade associations, and groups dedicated to the arts.

Kendis advises clients on the qualifications for tax exemption, conversions to and from tax-exempt status, obtaining and maintaining favorable tax treatment, reporting and government filings, and the creation and operation of supporting organizations. She also counsels organizations on nonprofit governance, advocacy issues, unrelated business income tax matters, endowment creation and management, restructuring multi-tier entities, and issues involving charitable solicitations, mergers, and acquisitions. Additionally, she represents clients during IRS audits and appeals processes.

Professional Activities

Member, Tax Law Section and Committee on Exempt Organizations, American Bar Association

Fellow, American College of Trust and Estate Counsel, Nonprofit Category

Board Memberships

Member, Board of Directors, UMOM New Day Centers

Former Member, Board of Directors, Arizona Foundation for Women

Former Member, Board of Directors, Executive Council Charities

Recognition & Accomplishments

The Best Lawyers in America, non-profit/charities law, tax law, 2005-2020; "Lawyer of the Year," Non-Profit/Charities, 2014, 2017

Recognized in AzBusiness Leaders magazine under Non-profit, 2019 

Recipient, Heart of Justice Award from Arizona Legal Women and Youth Services (ALWAYS), October 2018

AV® Preeminent Peer Review Rated, Martindale-Hubbell

Recipient, Arizona Foundation for Women's Marilyn R. Seymann Award, April 14, 2016

Southwest Super Lawyers, Tax, 2008-2010

Southwest Super Lawyers, Nonprofit, 2012-2013, 2017

Publications

Co-author, "Is Your Organization Tax-Exempt in D.C.? Act Soon to Retain the Exemption!" Ballard Spahr alert, March 12, 2019

Co-author, "Political Campaigns, College Campuses, and Free Speech," Ballard Spahr alert, March 27, 2018 

"Consider Making a Restricted Gift to Charity? What You Should Know Before Writing the Check," AZ Lifestyle Magazine, March 2015

"What Type of Charitable Bank is Right For You?" AZ Lifestyle Magazine, August 2014

Co-author, "Nevada’s New Charitable Contribution Solicitation Law Tightens Up Process," Business Voice, February 2014

"Charitable Banks, A Brief Comparison of Private Foundations, Supporting Organizations and Donor Advised Funds," Wealth Management and Estate Planning Guide of the Arizona Attorney, August 2011

Recent Speaking Engagements

Kendis is a frequent speaker on issues related to nonprofit and tax-exempt organizations. Recent engagements include:

"Charitable Endowments for Universities and Nonprofits," Ballard Spahr webinar, April 2019

"Private Foundation Requirements and Restrictions," Lorman Education Services, March 2017 

"Key Elements and Legal Lessons Surrounding Donor Intent with Restricted Gifts," Lorman Education Services, October 2015

"Private Foundation Requirements and Restrictions," Lorman Education Services, March 2015

"The Nuts and Bolts of Nonprofit Operations: Financial Management (UPMIFA and Restricted Gifts)," February 2015

"Key Elements and Legal Lessons Surrounding Donor Intent," Lorman Education Services, December 2014

"Gift Acceptance Policies: What They Can Do for You, and What They Can't Do for You," Planned Giving Round Table of Arizona, June 2013

"Tax-Exempt Organizations in Arizona," Lorman Education Services, February 2013

"Private Foundation Requirements and Restrictions," Lorman Education Services, November 2012

"Legal and Ethical Responsibilities," Arts & Business Alliance of Arizona Nonprofits, October 2012

"Restricted Gifts," Valley Estate Planners, September 2012

"Public Policy as a Funder Tool," Arizona Grantmakers Forum, September 2012

"Legal and Ethical Responsibilities," Arts & Business Council of Greater Phoenix, July 2012

"Establishing and Maintaining Tax-Exempt Status," National Business Institute, June 2012

"Business on Board - Legal and Ethical Responsibilities," Arts & Business Council of Greater Phoenix, June 2012

"Nonprofit Fundraising," National Business Institute, February 2012

"Obtaining and Sustaining a Tax-Exempt Status," Lorman Education Services, January 2012

"Business on Board--Legal and Ethical Responsibilities," Arts & Business Council of Greater Phoenix, April 2011

"NMI-110-Laws and Legal Issues Affecting Nonprofit Organizations, Center for Nonprofit Leadership Management," Arizona State University’s Lodestar Center for Philanthropy & Nonprofit Innovation, February 2011

"Current Update on Charitable Planning Techniques," State Bar of Arizona Annual Advanced Estate Planning Seminar, October 2010

"What Nonprofit Directors Need to Know: An Overview of Legal Responsibilities and Best Practices," National Business Institute, June 2010

"Tax Exempt Organizations: An Overview, Center for Nonprofit Leadership Management, Arizona State University, May 2010

"Establishing and Maintaining Tax-Exempt Status," National Business Institute, May 2010

"Private Foundation 101," National Business Institute, February 2010

Loyola University Chicago School of Law (LL.M., Health Law, 2017)

University of the Pacific, McGeorge School of Law (J.D., summa cum laude, 1991)
Order of the Coif

Texas Tech University (B.B.A. 1986)


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