Phone: (619) 236-1551 | eMail: jgrissom@higgslaw.com
Mr. Grissom’s primary practice areas are business and corporate law, real estate, and tax.
Mr. Grissom advises corporations, partnerships, limited liability companies, and other business entities regarding various transactions, including business formation (high-tech and bio-tech start ups), commercial contracts, structuring, negotiating, and documenting the acquisition and sale of businesses, joint ventures, real estate acquisitions, and other complex business transactions.
Mr. Grissom also 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 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 was a 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
- Draft commercial contract concerning creation of prototype products.
- Negotiate and prepare vaccine development contract between domestic research entity and Swedish joint venture partner.
- Serve as borrower’s counsel on $30 Million refinance and reissuance of tax exempt bonds.
- Advise social welfare organization concerning compliance with the California Nonprofit Integrity Act.
- Perform legal audits of existing business operations and governance to determine compliance with federal and state regulations.
- Advise housing entity concerning the creation of a $30 Million endowment fund and transfer of real estate assets.
- Serve as borrower’s counsel on $25 Million bond financing for improvement and construction of school facilities.
- Assist and advise an organization with over 1 million members with the amendment of its governing documents and the implementation of proper governance procedures.
- Assist with the dissolution of an organization with $15 million in annual contracts with a county governmental agency, including the transfer of such contracts to successful service providers.
- Negotiate and prepare executive compensation agreement for University President.
Mr. Grissom is a frequent and repeat speaker on legal topics:
- Continuing Education of the Bar, San Diego, CA
Recent Developments in Business Law (annual presentation) - Lorman Education Services Seminar, San Diego, CA
State & Federal Considerations for Businesses in California - National Business Institute Seminars, San Diego, CA
Exempt Organizations & Charitable Activities in California - Nonprofit Management Solutions Seminar, San Diego, CA
Nonprofits and the Law - Presentation at California State PTA Convention, Sacramento, CA
Business and Tax Issues Effecting Operations - National Business Institute Seminars, San Diego, CA
Business Answers for California Organizations - Nonprofit Management Solutions Seminar, San Diego, CA
The Nonprofit Integrity Act
PRACTICE GROUPS
EDUCATION
- 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)
ADMITTED TO PRACTICE
- California
- U.S. Tax Court
AFFILIATIONS
- State Bar of California
- American Bar Association
- San Diego County Bar Association
- Lead San Diego (Class of 2004)
- Nonprofit Management Solutions, Board Member
- 211 San Diego, Vice Chair of the Board of Directors
- Accion San Diego, Secretary of the Board of Directors