Michael W. Durham
Michael Durham is a member of the firm’s Tax section and head of its Tax-Exempt Organizations group. He advises a broad range of tax-exempt organizations, including large religious organizations, private foundations, high-technology nonprofits, advocacy and action organizations, affiliated groups of taxable and tax-exempt organizations, and donors wishing to make large philanthropic gifts.
Prior to joining Kirton McConkie, Michael was a shareholder in a D.C. tax boutique where he represented a variety of exempt organizations across the country. Before that, he served as a law clerk to the Honorable Michael W. McConnell, United States Court of Appeals for the Tenth Circuit.
Michael advises organizations on everything from structuring complicated transactions to day-to-day compliance. He represents organizations in exemption applications, IRS audits, ruling requests, and comments to Treasury.
Education
- Yale Law School, JD, 2002
- Yale, MA, 2001
- Brigham Young University, BA, 1997, summa cum laude
Experience
- Religious organizations and integrated auxiliaries
- Political and lobbying activities of 501(c)(3) and 501(c)(4) organizations
- Private foundation rules, especially self-dealing, excess business holdings, and program-related investments
- Executive compensation, section 4960, and excess benefit transactions
- Complex multi-entity structures involving tax-exempts
- Foreign investment reporting
- Unrelated business tax and commerciality
- Charitable giving of business interests and other complex assets
- Tax treatment of intellectual property arrangements
- District of Columbia
- District of Columbia Court of Appeals
- Utah
- Co-Chair, Religious Organizations Subcommittee of the Tax Section of the American Bar Association
- Member, Advisory Council, National Center for Philanthropy and the Law
- Best Lawyers®: Nonprofit/Charities Law (2024-2027), Tax Law (2026-2027)
- The Legal 500, Leading Lawyer (2012-2013)