Areas of Practice
Education
  • Harvard Law School, J.D., cum laude
  • California Polytechnic State University, B.S., summa cum laude
Bar & Court Admissions
  • District of Columbia
  • California
  • US Tax Court
  • US Court of Federal Claims
  • US District Court for the District of Columbia

M. Ruth M. Madrigal

Partner
1330 Connecticut Avenue, NW
Washington DC 20036
TEL: +1 202 429 8024
FAX: +1 202 429 3902

Ruth Madrigal has extensive experience - both within the government and in private practice - advising on a wide variety of legal and tax policy issues affecting charities and other tax-exempt entities.

Most recently, Ms. Madrigal spent six years as an attorney and policy advisor in the Office of Tax Policy at the US Treasury Department.  She was responsible for advising the Assistant Secretary (Tax Policy) on all tax matters involving tax-exempt organizations, including charities and their donors, as well as drafting regulations, other administrative guidance, and legislative proposals relating to the tax-exempt sector and charitable giving.  She represented Treasury in public hearings and meetings with other federal agencies, foreign governments, members of Congress, and state regulators.  Ms. Madrigal also worked extensively with an interagency working group on impact investing and was instrumental in publishing Treasury guidance on program related investments and other types of mission related investments.

Prior to her government service, Ms. Madrigal advised tax-exempt organizations on a broad range of issues including entity choice, private foundation rules, intermediate sanctions, unrelated business activities, reporting, and governance issues.  She also advocated for clients before the IRS, Treasury, and Congress.

Ms. Madrigal frequently writes and speaks on matters pertaining to exempt organizations.  Before going to law school, Ms. Madrigal worked in finance.

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