Robert A. Johnson

Robert A. Johnson

Robert A. Johnson regularly advises numerous different kinds of tax-exempt nonprofit organizations, including, charitable, religious and scientific research organizations (IRC § 501(c)(3)); social welfare organizations (IRC § 501(c)(4)); trade associations (IRC § 501(c)(6); social clubs (IRC § 501(c)(7)); fraternal beneficiary societies (IRC § 501(c)(8)); voluntary employees' beneficiary associations (IRC § 501(c)(9)) and mutual cemetery companies (IRC § 501(c)(13)).

Bob's advice has encompassed a wide variety of issues, including, among others, corporate organization and operation, corporate transactions, obtaining and maintaining federal tax-exempt status, IRS audits, for-profit and nonprofit subsidiaries and affiliated entities, governance and conflicts of interest, joint ventures, unrelated business income, lobbying restrictions and prohibited political activities, the rules prohibiting private inurement and provision of more than incidental private benefits, intermediate sanctions and excess benefit transactions, and special issues regarding compensation and employee benefits for nonprofits. He has also provided assistance on tax-exemption issues related to tax-exempt bond financings.

Bob holds and has held numerous positions in charitable organizations, including: president and pro bono counsel of Renaissance & Baroque, an early music concert series in Pittsburgh; treasurer of the Friends of the Music Library (Carnegie Library of Pittsburgh); director, secretary and pro bono counsel of the CTC Foundation; pro bono counsel (and former director) of the River City Brass Band; director and pro bono counsel of the River City Brass Band Charitable Endowment; treasurer and pro bono counsel of Early Music America (Seattle, WA.); director (former co-president and treasurer) and pro bono counsel of Chatham Baroque; pro bono counsel of Christian Associates of Southwest Pennsylvania; trustee and chair, budget/finance committee, of the Presbyterian Association of Chautauqua, NY; former director of Pittsburgh Opera; former director and president of the Bach Choir of Pittsburgh. He has been recognized professionally by election as a fellow of the American College of Tax Counsel and a fellow of the American College of Employee Benefits Counsel. His participation in professional organizations include: past chair of the Allegheny Tax Society; member of the Pittsburgh Tax Club; and member of the American Bar Association, where he is a member of the ABA Tax Section's employee benefits committee and exempt organizations committee.

Bob's employee benefits practice includes pension plans, "rabbi" trusts, 401(k) plans, 403 (b) plans, 457 plans (tax-exempt organizations), nonqualified deferred compensation, employee stock ownership plans ("ESOPs"), executive employment and change-of-control agreements, welfare plans, ERISA and related tax problems. In addition, he has many years of experience in dealing with employee benefit plan issues in business acquisitions, divestitures and major financing transactions.

Bob has been active for many years in writing for and speaking to professional groups on pension, employee benefits and executive compensation law, including special problems faced by tax-exempt organizations, as well as tax-exempt organization law. He has been a frequent lecturer/author in employee benefits and executive compensation law seminars sponsored by the Pennsylvania Bar Institute. Bob has also published several articles and co-authored a chapter on executive severance and change-of-control agreements for Executive Compensation (BNA Books, 2002).

Bob is listed in Who's Who in America and Who's Who in American Law. He has been listed regularly for 20 years in The Best Lawyers in America, which is based on peer-surveys of 16,000 lawyers nationwide. He is currently listed in The Best Lawyers in both the specialty of Employee Benefits Law and the specialty of Nonprofit/Charities Law. Since 2004, Bob has been consistently selected to the Pennsylvania Super Lawyers® list, representing the top 5 percent of attorneys practicing in Pennsylvania. A native of Harrisburg, Pennsylvania, Bob joined the firm in 1969.

Publications & Speeches

70 Buchanan Ingersoll & Rooney Attorneys and Specialists Named Best Lawyers in America; Firm Ranks First in Several Categories
August 5, 2009

40 Buchanan Ingersoll & Rooney Attorneys Selected to Pennsylvania Super Lawyers List
May 26, 2009

Four Buchanan Ingersoll & Rooney Attorneys Nominated to become Fellows of the American Bar Foundation
May 7, 2009

Twelve Buchanan Attorneys Selected to Corporate Counsel 2008 Super Lawyers List; Eight Selected to Corporate Counsel 2009 List
December 4, 2008

38 Pittsburgh Attorneys Noted in Pittsburgh Business Times for Inclusion in The Best Lawyers in America 2009 List
November 18, 2008

Tax-Exempt Organizations' Participation in Joint Ventures: The Basic Issues 'in a Nutshell'
National Business Institute Seminar on The New Age of Corporate Governance for Nonprofit Organizations
November 10, 2008

69 Buchanan Ingersoll & Rooney Attorneys and Specialists Honored As Best Lawyers in America
September 26, 2008

Intermediate Sanctions and Excess Benefit Transactions under IRC Section 4958
National Business Institute Seminar on How to Keep Tax-Exempt Organizations in Compliance
May 28, 2008

Forty-Five Buchanan Ingersoll & Rooney Attorneys Selected as Pennsylvania Super Lawyers
May 28, 2008

Dealing with Unrelated Business Income
National Business Institute Seminar on How to Keep Tax-Exempt Organizations in Compliance
May 28, 2008

The 'Hidden' Part of the Pension Protection Act of 2006: Charitable Incentives and Exempt Organization Reforms
Members Briefing, American Health Lawyers Association
September 2006

'Lobbying' and Other 'Political' Activities for IRC Section 501(c)3 Public Charities: A Primer on Selected Federal Legal Constraints
July 26, 2005

Scientific Research and the Unrelated Business Income Tax
presentation to the 59th Annual Penn State Tax Conference
May 22, 2005

How to Use a Parachute: A Field Guide to Executive Severance and Change of Control Agreements
Chapter in BNA Books' Executive Compensation
2002

Educating Participants on Investment: Is the Myopic Legal Tail Wagging the Dog?
Plan Sponsor
February 1997

Civic & Charitable

Renaissance & Baroque, president, pro bono counsel

Friends of the Music Library (Carnegie Library of Pittsburgh), director, treasurer

CTC Foundation, director, secretary pro bono counsel

River City Brass Band, pro bono counsel (former director)

River City Brass Band Charitable Endowment, director, pro bono counsel

Early Music America, director, treasurer, pro bono counsel

Chatham Baroque, director, treasurer (former co-president), pro bono counsel

Presbyterian Association of Chautauqua, NY, trustee

Christian Associates of Southwest Pennsylvania, pro bono counsel

Pittsburgh Opera (former director)

Bach Choir of Pittsburgh (former director, former president)

Affiliations

Fellow, American College of Tax Counsel

Fellow, American College of Employee Benefits Counsel

Fellow, American Bar Foundation

Past chair, Allegheny Tax Society

Pittsburgh Tax Club

Member, Tax Section employee benefits committee, exempt organizations committee, American Bar Association

Member, American Health Lawyers Association

Fellow: American College of Tax Counsel; American College of Employee Benefits Counsel; American Bar Foundation.