Penny H. Serrurier

For more than twenty years, Penny Serrurier has provided nonprofit organizations with strategic solutions for their most pressing challenges. Recognized by Best Lawyers^® for several years as the Oregon “Lawyer of the Year” in Nonprofits / Charities Law, Penny helps clients navigate the complex laws and regulations in all aspects of governance, compliance, and tax-related matters. She has substantial experience working with higher education institutions, health care organizations, public charities and private foundations on issues involving fundraising, governance, advocacy, tax status, scholarship compliance, endowment management, and related matters. Penny understands the regulatory and economic challenges that nonprofits face, and she works to assist clients effectively and efficiently in achieving their mission. From 2017 to 2021, Penny served as the Portland office co-managing partner.

Education

Cornell Law School, J.D., 1991, cum laude; Comment Editor, Cornell Law Review

Middlebury College, B.A., History, cum laude, with highest honors, 1986

University of Vermont, A.E. Nuquist Award, 1986

Admissions

Oregon

Washington

• Advise public charities on governance, advocacy, fiduciary compliance, endowment management, scholarship compliance, charitable gift planning, and charitable solicitation matters
• Advise trade associations and business organizations on governance, unrelated business income tax and membership and compliance issues
• Advise charities, business associations, and social welfare organizations on lobbying, political activity, and related advocacy matters
• Advise private foundations and private operating foundations on endowment management, grant-making activities, tax, and compliance issues
• Advise corporate foundations and businesses with corporate giving programs on tax and compliance matters
• Advise all types of tax-exempt organizations on formation and compliance for joint ventures, parent-subsidiary structures and other matters involving relationships between nonprofit and for-profit entities
• Advise individuals, and families on private philanthropy strategies and structures
• Represent Section 501(c) organizations before the Internal Revenue Service and the Oregon Department of Justice

Insights & Presentations

• Penny is a frequent speaker on topics related to tax-exempt organizations, nonprofit law, scholarship compliance, charitable gift planning, estate planning, and estate and trust administration.

• Named by Best Lawyers^® as Nonprofit / Charities Law “Lawyer of the Year,” Portland, 2012, 2016, 2018, 2020 and 2024
• Included in The Best Lawyers in America^® (Nonprofit / Charities Law, Trusts and Estates), 2014–present
• Listed in Oregon Super Lawyers^® (Estate Planning & Probate, Nonprofit Organizations), 2006–present
• Listed in Chambers High Net Worth Guide (Private Wealth Law—Oregon), 2016–present
• Selected as one of the Top 25 Oregon Women Lawyers, Oregon Super Lawyers^®

Professional

• Lewis & Clark Law School, Adjunct Professor of Law (nonprofit organizations)
• American College of Trusts and Estates Counsel (ACTEC), Fellow
• Oregon State Bar, Estate Planning and Administration Section, former Chair, Executive Committee
• Estate Planning Council of Portland, Member
• Northwest Planned Giving Roundtable, Member
• Oregon State Bar, Business Law, Estate Planning and Administration, and Taxation Sections, Member
• American Bar Association, Taxation Section, Member
• Multnomah Bar Association, Member
• Oregon Women Lawyers, Member

Civic

• Oregon Business Council, Director
• Oregon Community Foundation, Marketing Committee
• Planned Giving Committee, Guide Dogs for the Blind
• Legal and planned giving advisor for various local nonprofits
• Oregon Museum of Science and Industry, former Trustee and Board Chair
• Oregon Zoo Foundation, former Trustee and Board Chair
• Oregon Symphony Foundation, former Trustee