Andrea Templeton is a partner at the firm's Seattle office where she is a member of the corporate practice group, focusing on tax-exempt organizations and tax. She enjoys working with organizations and donors to translate the complex regulatory environment surrounding tax-exempt organizations into a workable plan to achieve meaningful results.
Andrea provides counsel to nonprofit organizations at all stages of an organization’s life cycle, including formation, operation and maintenance of a charitable organization's federal and state tax-exempt status. Her robust practice for tax-exempt organizations includes corporate and tax advice regarding governance, fiduciary duties, conflict of interest issues (including private benefit concerns), unrelated business taxable income issues, contracting and dissolution. Andrea provides advice to private foundations regarding avoiding and addressing self-dealing, domestic and international grantmaking, private foundation compliance and relationships with taxable organizations. She counsels individual and corporate clients regarding charitable deductions and related charitable giving strategies. Andrea also has experience counseling organizations on donor engagement, and stewardship of restricted gifts under UPMIFA, the Washington Charitable Trust Act, state charitable solicitation requirements and other state laws.
Federal and State Tax
Andrea advises clients on U.S. federal income tax considerations related to mergers and acquisitions, including counseling on compliance with employment tax and Section 280G golden parachute rules. Andrea's clients include private corporations, partnerships and limited liability companies across a variety of industries. Andrea also has particular experience advising large corporate employers on designing commuter benefit plans under Code Section 132(f). Along with her federal tax experience, Andrea works with clients on Washington State tax matters in connection with transactional matters and tax planning, including real estate excise tax and compliance with Washington State B&O tax issues.
Prior to joining K&L Gates, Andrea served as an associate at international law firms where she advised clients on U.S. federal income and state tax matters arising in a variety of transactions, including mergers, acquisitions, stock and asset purchases, and compliance with state laws for real estate transactions. Andrea's years of experience include working on tax matters for large financial institutions as well as privately-held companies and entrepreneurs.
- Washington State Bar Association, Non-Profit Corporations Subcommittee - Worked on Washington Nonprofit Corporation Act
- American Bar Association, Tax Section
- David Weissbrodt & Andrea W. Templeton, Fair Trials? The Manual for Military Commissions in Light of Common Article 3 and Other International Law, 26 LAW & INEQ. 353 (2008).
- Andrea W. Templeton, Lost Potential: International Treaty Obligations and Juvenile Life Without Parole in Edmonds v. State of Mississippi, 26 LAW & INEQ. 233 (2007).