About Us

John Montague offers nonprofits insight and guidance gained from years of experience advising nonprofit clients in private practice and from his work with nonprofits at the IRS. He knows the law and also understands the practical challenges faced by nonprofits.

Most recently, John spent nearly five years working at the IRS, where he was senior counsel in the Exempt Organizations practice group at the Office of Chief Counsel and served as Acting Senior Technical Advisor to the Director of Exempt Organizations and Government Entities.

At the IRS Office of Chief Counsel, John drafted guidance, supported litigation in the U.S. Tax Court and federal district and appellate courts, and advised on legal issues arising from audits and applications for tax-exempt status. As the Acting Senior Technical Advisor to the Director of Exempt Organizations and Government Entities, John was the attorney primarily responsible for providing legal advice directly to the IRS executive in charge of both audits of tax-exempt organizations and applications for tax-exempt status.

Prior to working at the IRS, John spent eight years at the Washington, DC office of a large law firm, Hogan Lovells, where he focused his practice on representing nonprofits. His clients included nonprofit startups, private foundations, schools, universities, hospitals, and churches. His experience in private practice included:

John Montague

• Establishing new nonprofit organizations. John has set up dozens of new tax-exempt nonprofit organizations, drafting organizational documents and obtaining tax-exempt status from the IRS and state agencies.

• Advising on compliance relating to the ongoing activities of tax-exempt nonprofits. John has advised existing nonprofits on a wide range of compliance matters, including compliance with the requirements for tax-exempt status for section 501(c)(3) public charities and private foundations, section 501(c)(4) social welfare organizations, and section 501(c)(6) trade associations, among other types of entities. He has advised clients on compliance with restrictions on political campaign and lobbying activities and unrelated business income tax (UBIT) issues. He has assisted clients on executive compensation arrangements. He advised private foundations on compliance with minimum distribution requirements and with restrictions on self-dealing, excess business holdings, and jeopardizing investments. He has also assisted hospitals with compliance with Section 501(r) and related rules, and he has advised clients on compliance with rules applicable to international activities and grants to foreign NGOs.

• Advising on filing and reporting requirements. John has provided guidance to numerous clients on questions relating to completing Form 990 returns and other reporting requirements.

• Representing nonprofits in audits and litigation. John has represented clients in tax-related litigation in U.S. Tax Court, federal courts, and state courts. He has also represented nonprofits in audits and other disputes with the IRS, including before the IRS Office of Appeals.

• Advising on complex transactions involving nonprofits. John has advised nonprofits on mergers and other reorganizations and helped structure transactions to comply with rules applicable to exempt organizations. He has also advised nonprofits on joint ventures, including joint ventures with for-profit entities.

• Negotiating gift agreements and advising on requirements for deductibility. John has assisted both donors and organizations in drafting gift agreements and advised on the requirements to obtain tax benefits for charitable gifts.

John began his legal career clerking for a judge on the U.S. Tax Court, where he gained valuable insight into tax litigation.

John is a graduate of the University of Virginia and the University of California, Berkeley, School of Law. In addition to his work as an attorney representing nonprofits, John has volunteered with many nonprofits, including serving on several boards, which has given him a deeper understanding of practical issues facing nonprofits.

John lives in the Capitol Hill neighborhood of Washington, DC with his wife, Mari, and their three children.

John Montague

University of Virginia, B.A.

University of California, Berkeley, School of Law, J.D.

Bar Admissions: District of Columbia

Mari Montague provides support in a non-legal capacity. Mari previously worked as an attorney at the Washington, DC office of Hogan Lovells, a large law firm, where she conducted internal investigations and worked with companies to develop and improve compliance programs aimed at avoiding fraud, abuse, and corruption. At the law firm, she also maintained an active pro bono practice. Later, Mari took time off from the practice of law to spend more time with her three children.

In addition to her law firm experience, Mari has volunteered extensively with several legal nonprofits, including organizations supporting survivors of domestic violence, children and youth in foster care, and families with limited resources.

Mari is a graduate of Harvard University and the University of California, Berkeley, School of Law.

Mari Montague

Mari Montague

Harvard University, A.B.

University of California, Berkeley, School of Law, J.D.