Catherine W. Wilkinson

• cwilkinson@steptoe.com
• vCard
• Washington Office

Catherine W. Wilkinson is a certified public accountant, practicing in the Tax group of the Washington-based law firm of Steptoe & Johnson LLP. Ms. Wilkinson received her M.B.A. in accounting and taxation from Indiana University.

Exempt Organizations
Ms. Wilkinson provides tax planning and advice to tax-exempt organizations with respect to qualification and state regulatory issues, unrelated business income and participation in partnerships and business ventures, executive compensation, and lobbying and political activities. She also advises charitable organizations on structuring corporate sponsorships; obtaining tax exempt financing for corporate offices and program-related capital projects; developing and operating other fundraising programs; establishing and maintaining planned giving programs, such as charitable gift annuities, pooled income funds, use of split-interest trusts, and private foundations and other deferred giving arrangements; and recordkeeping and reporting for contributions, capital campaigns, direct mail and internet solicitations, planned giving and special events. She co-authors Steptoe's Exempt Organizations Advisory.

Executive Compensation
Ms. Wilkinson advises corporations, including publicly-traded corporations, closely-held entities, and tax-exempt organizations, with respect to executive compensation and benefits. This advice includes use of incentive and performance-based compensation arrangements and deferred compensation; stock options, other forms of equity compensation, and phantom stock plans; and compensation paid in connection with a change in control.  

Tax Controversy/Professional Standards
Ms. Wilkinson represents corporations, partnerships, tax-exempt organizations, and individuals in complex federal and state tax audits and investigations. These include routine civil audits of domestic and international organizations, and investigations relating to failure to file, tax fraud, and tax evasion.  The focus of the latter representations is to achieve resolution through a civil settlement of the issues without criminal charges being filed.  

Ms. Wilkinson also represents tax professionals who have been charged with misconduct by federal or state regulators or other licensing authorities. She has successfully represented professionals before such agencies, leading to no action being taken or sanctions being limited to private reprimands.

Noteworthy

• In addition to co-writing the Exempt Organizations Advisory, Ms. Wilkinson co-authors the Charitable Giving Answer Book (published by CCH) in 2006. She is also a contributing author to the Complete Guide to Nonprofit Organizations (published by the Civil Research Institute in 2005) and the 403(b) Answer Book (now in its fifth edition, published by Aspen Publishers, Inc., in 2002).

Publications

• Charitable Giving Answer Book, 2008 edition, CCH
  2007
• Contributing Author, Complete Guide to Nonprofit Organizations
  2005, Civil Research Institute
• Contributing Author, 403(b) Answer Book
  2002, 6th ed., Aspen Publishers, Inc.
• Corporate Sponsorship Payments Final Regulations Concerning Taxation of Tax-Exempt Organizations
  July 5, 2002
• Final Regulations Concerning Public Disclosure of Materials Relating to Tax-Exempt Organizations
  May 18, 1999

Professional Affiliations

• American Institute of Certified Public Accountants