Professional Experience
Ms. Dodd's practice focuses on the representation of charitable organizations, and on trusts, estates and wealth transfer planning for very-high-net-worth individuals and families, with a particular emphasis on planned charitable giving.
Ms. Dodd counsels very-high-net-worth individuals in all aspects of gift, estate and philanthropic planning. She has extensive experience designing and implementing a variety of sophisticated structures, including family limited partnerships, grantor retained annuity trusts, insurance trusts, defective grantor trusts, qualified personal residence trusts, charitable lead trusts and charitable remainder trusts, all designed to transfer assets to heirs and to charities in a tax-efficient manner that respects the values of the families. Finally, she counsels clients on all aspects of trust administration.
Ms. Dodd also acts as outside general counsel to charitable organizations of all sizes, from large community foundations to operating charities to private family foundations. She has extensive experience in all aspects of a charity's activities, including structuring start-ups and obtaining exemptions, advising on compliance issues with respect to local, state and federal law, advising on governance issues, including conflict of interest and fiduciary duties, and working with charities to structure subsidiaries and joint ventures. She has successfully represented charities in audits before the California Attorney General and the IRS, and has extensive experience representing charities as borrowers of tax-exempt bond proceeds. She has particular expertise in the laws regulating donor advised funds and supporting organizations.
Memberships & Activities
Admitted to practice in California and in the United States District Courts for the Northern, Eastern, and Central Districts of California, as well as in the Ninth Circuit Court of Appeals and the United States Tax Court.
Member and Secretary, Board of Directors, Partnership for Philanthropic Planning (formerly the National Committee on Planned Giving).
Past President, Board of Directors of the Northern California Planned Giving Council.
Member, Bar Association of San Francisco, Taxation Section.
Member, San Francisco Estate Planning Council.
Member, San Francisco Tax Club.
Member, Jewish Community Federation Professional Subcommittee.
Adjunct Professor of Law, Golden Gate University School of Law LLM Program, "Tax Aspects of Charitable Giving," Summer 2009 and Summer 2012.
Honors & Awards
Daily Journal, "Top Women Lawyers in California," 2011.
Awarded the 2011 Phil Hoffmire Service Award, The Northern California Planned Giving Council
Worth magazine, "Top 100 Lawyers Advising High-Net-Worth Clients," 2007, 2008.
California Super Lawyer, 2007-2011.
The Best Lawyers in America, 2005-2012 (Non-Profit/Charities Law, Tax Law, and Trusts and Estates).
The Best Lawyers in America, 2012 (Trusts and Estates Litigation).
Publications
Co-author, "Tax-Exempt Financing for Non-Profit Corporations," in Advising California Nonprofit Corporations (CEB, 2009).
Author, "Wealth Management Roundtable," The Recorder, December 2007.
Author, "Nonprofit Integrity Act comes to California: Will Nation Follow?" Greater Bay Area Planned Giving Design Center, October 13, 2004.
Author, "New Bill Would Affect the Governance of Nonprofits," San Francisco Daily Journal, March 29, 2004.
Speaking Engagements
Speaker, "UPMIFA: The New Law of Charitable Endowments," Nebraska Partnership for Philanthropic Planning, November 4, 2011
Co-Speaker with Vivian Redsar, "Estate Planning for Winery Families," National Trust Small Business Association, Sept. 20, 2011
Speaker, "Planning Opportunities Under the New Estate Tax Regime," Young Presidents' Organization, January 19, 2011.
Speaker, "Business Succession Planning: Adding Philanthropy to the Mix," Children's Hospital Foundation, May 10, 2011.
Speaker, "Trends in Charitable Giving: Webinar," Chronicle of Philanthropy, February 8, 2011.
Speaker, "Recent Developments and Opportunities for Estate and Gift Planning," Young President's Organization, January 19, 2011.
Speaker, "Charitable Lead Trusts: The Basics, Tips and Traps for the Unwary," Central Coast Planned Giving Council, August 5, 2010.
Co-Speaker with Partner Jeff Nguyen, "The Road Less Traveled: Alternatives to Private Foundations and CRTs," 2010 Conference of Charitable Giving sponsored by Stanford University and Silicon Valley Community Foundation, May 11, 2010.
Speaker, "Charitable Gifts of Complex Assets," Peninsula Professional Subcommittee of the Jewish Community Federation, March 22, 2010.
Speaker, "UPMIFA: One Year Later," Northern California Planned Giving Council, January 14, 2010.
Speaker, "Charitable Lead Trusts: The time Is Now," Children's Hospital Foundation and East Bay Community Foundation, January 5, 2010.
Panelist, "Ask the Experts: The Latest Techniques for Estate Planning and Business Succession in These Challenging Times," 2009 Tax & Estate Planning Seminar and Community Luncheon, October 27, 2009
Panelist, "Fiscal Sponsorships," The National Network of Fiscal Sponsors, October 2009.
"Update on the Uniform Prudent Management of Institutional Funds Act," Uniform Prudent Management of Institutional Funds Act/Federal Accounting Standards Board Staff Position 117-1 Seminar, San Francisco, CA, February 5, 2009.
"How to Get Started With Your Philanthropy," YPO-WPO Family Philanthropy Network, November 2008.
"Philanthropy: What Are Your Options," Napa Valley Community Foundation and the St. Helena Hospital Foundation, October 2008.
"Creative Use of Supporting Foundations," League of California Community Foundations Annual Conference, September 2008.
"Update on the Uniform Prudent Management of Institutional Funds Act," League of California Community Foundations Annual Conference, September 2008.
"Philanthropy: What Are Your Options?" Institute for Private Investors, Stanford Business School, August 2008.
"Charitable Gifts of Complex Assets, Part II," San Francisco Jewish Community Federation, June 2008.
"Charitable Gifts of Complex Assets," San Francisco Jewish Community Federation, Marin Professional Advisors Committee, May 2008.
Panelist, "International Grant Making," The San Francisco Foundation, May 2008.
"Charitable Gifts of Complex Assets, Part I," San Francisco Jewish Community Federation, April 2008.
Panelist, "Family Philanthropy," Merrill Lynch, November 2007.
"The Charitable Giving Provisions of the Pension Protection Act," Diablo Valley Estate Planning Council, October 2007.
"The Art of Giving," Wells Fargo, October 2007.
Panelist, "Wealth Management Roundtable," San Francisco Recorder, October 2007.
"The Charitable Giving Provisions of the Pension Protection Act," Marin Estate Planning Council, September 2007.
"Philanthropic Planning," El Dorado Community Foundation, May 2007.
"Donor Advised Funds under the Pension Protection Act," San Francisco Jewish Community Federation, April 2007.
"The Charitable Giving Provisions of the Pension Protection Act," San Francisco Tax Club, February 2007.
"The Charitable Giving Provisions of the Pension Protection Act," AICPA Financial Executives Forum, November 2006.
"The Charitable Giving Provisions of the Pension Protection Act," The San Francisco Foundation, October 2006.
"The Charitable Giving Provisions of the Pension Protection Act," Wells Fargo Private Client Services, October 2006.
"The Charitable Giving Provisions of the Pension Protection Act," Peninsula Community Foundation, September 2006.
"Philanthropic Planning," Community Foundation Napa Valley, September 2006.
Panelist, "Philanthropic Planning," ThinkEquity Partners, LLC, September 2006.
"California Non-Profit Integrity Act," AICPA Financial Executives Forum, March 2006.
"California Non-Profit Integrity Act," CA Association of Museums, February 2006.
(Also at Los Angeles Office)