Jonathan A. Grissom

Jonathan Grissom joined Higgs Fletcher & Mack in 2005. His primary practice areas are business and corporate law and tax. Mr. Grissom has 10 years experience representing nonprofit organizations and privately held for-profit entities.

Mr. Grissom advises privately held entities regarding various transactions, including business formation (high-tech and bio-tech start ups), structuring, negotiating, and documenting the acquisition and sale of businesses, real estate acquisitions, and other complex transactions.

Mr. Grissom represents a wide variety of public charities, private foundations, and other nonprofit organizations, including scientific research organizations, social welfare organizations, professional societies, trade groups, educational institutions and related groups, religious organizations, business leagues, hospitals and related groups, social clubs, and organizations dedicated to animal welfare, environmental protection, human rights, arts and culture, and other philanthropic causes.

His experience includes advising and assisting clients concerning start up and entity selection, entity formation, applications for federal and state tax exempt status, regulatory compliance, fiscal sponsorship arrangements, compliance with applicable public support tests, charitable solicitations, tax-exempt bond financings, endowment funds, property tax exemption, the protection of assets, political activities, lobbying, unrelated business income, contracts, joint ventures, grant making, program related investments, mergers, and dissolutions.

Mr. Grissom also has experience counseling directors, officers, and other management personnel concerning their fiduciary duties and compliance with federal and state rules and regulations regarding self-dealing transactions. He has represented clients before the Internal Revenue Service, California Franchise Tax Board, the California State Board of Equalization, and the California Attorney General’s office.

Mr. Grissom is a former extern with the Honorable Rudi M. Brewster, U.S. District Court, Southern District of California. Mr. Grissom received his Juris Doctor from the University of San Diego School of Law, where he served as a Lead Articles Editor on the San Diego Law Review Editorial Board (Volume 34).

Mr. Grissom is co-author of Advising California Nonprofit Corporations (2nd Edition), Continuing Education of the Bar. This two-volume treatise addresses business and tax matters effecting nonprofit corporations.

REPRESENTATIVE TRANSACTIONS

1. Incorporate and obtain tax exemption (where applicable) for a wide array of nonprofit organizations.
2. Negotiate and prepare executive compensation agreement for University President.
3. Serve as borrower’s counsel on $25 million tax-exempt bond financing for improvement and construction of school facilities.
4. Advise social welfare organization concerning compliance with the California Nonprofit Integrity Act.
5. Perform legal audits of existing operations and governance to determine compliance with federal and state regulations.
6. Advise senior housing entity concerning the creation of a $30 million endowment fund and transfer of real estate assets.
7. Negotiate and prepare vaccine research development contract between domestic research entity and Swedish joint venture partner.
8. Assist and advise an educational organization with over 1 million members with the amendment of its bylaws and the implementation of proper notice procedures.
9. Assist with the dissolution of a social welfare organization with $15 million in annual contracts with a county governmental agency, including the transfer of such contracts to successful service providers.

Mr. Grissom is a frequent and repeat speaker on legal topics:

1. National Business Institute Seminars, San Diego, CA
   Exempt Organizations & Charitable Activities in California
2. Lorman Education Services Seminar, San Diego, CA
   State & Federal Considerations for Businesses in California
3. Nonprofit Management Solutions Seminar, San Diego, CA
   Nonprofits and the Law
4. Presentation at California State PTA Convention, Sacramento, CA
   Business and Tax Issues Effecting Operations
5. National Business Institute Seminars, San Diego, CA
   Business Answers for California Organizations
6. Nonprofit Management Solutions Seminar, San Diego, CA
   The Nonprofit Integrity Act

PRACTICE GROUPS
Corporate and Securities
Tax

• LL.M. Taxation, University of San Diego School of Law (2003)
• J.D., University of San Diego School of Law (1997)
• B.S., California Polytechnic State University, San Luis Obispo (1994)

• California
• U.S. Tax Court

• State Bar of California
• American Bar Association
• San Diego County Bar Association
• Lead San Diego (Class of 2004)
• Chairman of the Board, Nonprofit Management Solutions

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