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  • Education
    • J.D., University of Texas, 1990
    • B.S., Texas A&M University, 1986


Virginia Gross concentrates her practice on providing advice and counsel to nonprofit and tax-exempt organizations. She counsels nonprofit organizations on all aspects of tax-exempt organizations law, such as the formation, qualification, activities, and business ventures of nonprofit organizations. She advises nonprofit clients on issues regarding their operations, fundraising practices, grant-making, unrelated business income planning, joint venturing and partnering, and the use of supporting organizations and for-profit subsidiaries. Clients include charitable and educational organizations, private foundations, healthcare entities, associations, supporting organizations, social welfare organizations, and social clubs. Virginia has worked with numerous nonprofit boards of directors and trustees regarding nonprofit governance and best practices.  

Specializing in tax-exempt organizations law and nonprofit governance, Virginia is a frequent speaker on nonprofit law topics around the country and has written many publications on tax-exempt law topics. Her publications include Nonprofit Governance: Law, Practices & Trends, Nonprofit Law for Colleges and Universities, and The New Form 990:  Law, Policy, and Preparation, all published by Wiley & Sons. She is a contributing author to The Jossey-Bass Handbook of Nonprofit Leadership and Management and Nonprofit Management 101: A Complete and Practical Guide for Leaders and Professionals published by Jossey-Bass. She is also the co-author of Private Foundations – Distributions, a Tax Management Portfolio published by the Bureau of National Affairs.  

Virginia is listed in Best Lawyers in America® for Nonprofit Organizations/Charities Law for 2008-2021 and was named the 2017 Non-Profit/Charities "Lawyer of the Year" for Kansas City. She recently concluded a three-year term as a member of the Exempt Organizations subcommittee of the IRS Advisory Committee on Tax Exempt and Governmental Entities (ACT). In addition, Virginia has provided extensive pro bono legal services to many charities and other nonprofit organizations including Starlight Theatre, the Central Exchange, Kansas City Neighborhood Academy, and the Urban Neighborhood Initiative.

  • Obtained private letter ruling on favorable tax treatment of income to tax-exempt organization from foreign blocker entity.
  • Works with many private foundations on their grants and program-related investments.
  • Successfully negotiated a $1.6 million reduction in excise tax liability with the Internal Revenue Service on behalf of a large private foundation.
  • Worked with the board of trustees of a university on a comprehensive governance and oversight analysis and instituted major governance reforms to provide more effective oversight by the board of trustees.
  • Worked with many other nonprofit organizations to update their governance structures and implement best nonprofit practices.
  • Structured the operations of and obtained Internal Revenue Service qualification for a newly formed charitable medical clinic in Maryland and its related endowment entity.
  • Prepared and successfully resolved private letter ruling requests on behalf of several charity and foundation clients to obtain approval from the Internal Revenue Service for operational and transactional matters.
  • Represented a charitable organization in the negotiation of a joint venture between the charity and a for-profit organization for the operation of the charity's thrift stores.
  • On behalf of several private foundation clients, prepared, submitted, and negotiated favorable set-aside requests so that these foundations may set-aside funds for significant charitable projects in satisfaction of their current year payout requirements.
  • Worked with government hospitals  and other governmental affiliates on several occasions to successfully obtain approval from the Internal Revenue Service for exemption from the annual Form 990 filing requirements.
  • Structures fiscal sponsorship arrangements for charitable programs
  • Worked with many public charity clients to create new endowment entities as supporting organizations to protect and maintain the entity's public charity status.
  • On many occasions, structured and planned physician and laboratory joint venture arrangements between tax-exempt hospitals and for-profit parties.
  • Worked with hospitals regarding their compliance with the requirements for tax-exempt hospitals, including community health needs assessments and financial assistance policies.
eAlerts Updates
May 8, 2020
text icon Publications & Presentations
Beware! Self-Dealing and the Corporate Foundation
Co-Author, Association of Corporate Counsel Docket
January/February 2020
text icon Publications & Presentations
Navigating Nonprofit Funding Agreements: Current Issues, Trends, and Best Practices
Speaker, ACC Annual Meeting, Arizona
October 29, 2019
eAlerts Updates
September 2018
text icon Publications & Presentations
September 19-21, 2018
eAlerts Updates
December 2017
text icon Publications & Presentations
No Easy Sell - Unrelated Business Income Issues in Fundraising
November 2017
text icon Publications & Presentations
Rocky Mountain Tax Seminar for Private Foundations
(a)Grant-making, Tipping and Supporting Organizations
(b)When do Private Foundations Have to Worry about Unrelated Business Income?
Colorado Springs, CO
September 21-22, 2017
text icon Publications & Presentations
Speaker, Tulane Tax Institute; New Orleans, Louisiana
November 10, 2016
text icon Publications & Presentations
Grant-Making to Organizations Other Than Public Charities
Speaker, Rocky Mountain Tax Seminar for Private Foundations
September 23, 2016
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