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
