Jonathan Grissom helps nonprofit organizations tackle the full range of legal, tax and operational complexity that comes with impact-driven work. He works closely with clients across the nonprofit sector — including public charities, private foundations, research institutes, hospitals, advocacy groups, religious and educational institutions, business leagues, trade associations, philanthropic organizations and more — bringing steady and thoughtful guidance at each stage of the nonprofit lifecycle.

Jonathan advises on:

  • Entity selection and formation
  • Federal and state tax-exempt applications, including IRS Forms 1023, 1024, 990 and 990PF
  • Nonprofit compliance, public support tests and charitable solicitation rules
  • Fiscal sponsorships, endowments, grantmaking and joint ventures
  • Program-related investments (PRIs) and tax-exempt bond financings
  • Lobbying, political activity and unrelated business income
  • Property and tax exemptions
  • Nonprofit mergers and dissolutions

He also represents organizations before the IRS, California Franchise Tax Board, State Board of Equalization and the California Attorney General’s Office.

Education

  • University of San Diego School of Law (LL.M., 2003)
    • Master of Laws in Taxation
  • University of San Diego School of Law (J.D., 1997)
    • San Diego Law Review, Lead Editor
  • California Polytechnic State University, San Luis Obispo (B.S., 1994)
    • Business Administration, Corporate Finance

Bar Admission

  • California

Court Admissions

  • California Supreme Court and all appellate and trial courts
  • U.S. District Court, Southern District of California
  • U.S. District Court, Southern District of California
  • U.S. District Court, Eastern District of California
  • U.S. District Court, Central District of California
  • U.S. Tax Court

Professional Affiliations

  • State Bar of California
  • American Bar Association
  • San Diego County Bar Association
  • California Lawyers Association
    • Taxation Section, Chair of the Tax Exempt Organizations Committee, 2021-2023

Recognition

  • Selected for inclusion in Best Lawyers in America® for:
    • Business Organizations, 2021-2026
    • Nonprofit/Charities Law, 2021-2026
    • Tax Law, 2021-2026
  • Named a “Leaders in Law” finalist by San Diego Business Journal, 2021