Matthew Gries is a partner at Sutherland Asbill & Brennan LLP, where he advises clients with respect to a wide variety of federal tax matters. He primarily focuses his practice on the
various legal compliance, governance, contracting, and controversy issues faced
by tax-exempt organizations, including private foundations, universities and their related supporting organizations, and other religious, scientific,
medical, charitable, and educational organizations. He also regularly assists organizations with
Internal Revenue Service (IRS) audits, administrative appeals, and
Matthew’s wide-ranging experience includes:
litigation in the United States Tax Court and several Courts of Appeals;
representing clients during IRS and Attorney General audits and investigations,
and in administrative appeals before the IRS Office of Appeals; drafting and
reviewing contracts, policies, and organizational and corporate governance
documents; providing general legal advice to tax-exempt entities; and representing clients before the IRS National Office in connection with
exemption applications, requests for rulings, and technical advice.
Matthew currently serves as the Chair of the Nonprofit Law Section of the State Bar of Georgia, and he previously served on the Uniform Management of Institutional Funds Act Subcommittee of the Fiduciary Law Section of the State Bar of Georgia. He is a member of the Exempt
Organizations Committee of the American Bar Association Tax Section, as well as
a member of the National Association of College and University Attorneys.
Matthew is a frequent speaker on the many issues facing tax-exempt organizations. He is a summa
cum laude graduate of both the University of Notre Dame and Duke University
School of Law.
Public University IRS Audit — Represented a large public university in connection with its multi-year audit by the IRS as part of the IRS's Colleges and Universities Compliance Project.
Reorganization of University-Related Health System — Assisted in reorganizing a large university-affisliated health system and obtaining an IRS tax-exempt determination for the health system's new parent holding company.
Creation of Medical Research Organization — Assited in creation of structure and assisted in the implementation of a significant new nonprofit medical research organization that focuses on using wireless communications and other advanced technologies to increase the efficiency and effectiveness and extend the reach of healthcare services to underserved populations across the country and around the world.
IRS Audit of Charitable Contribution — Secured a favorable resolution with IRS Appeals for a Fortune 100 corporation in connection with an IRS proposed disallowance of a multi-million dollar charitable deduction for a donation of property to a public charity.
Advice to Religious-Based Community Foundation — Provide advice to a religious-based community foundation on numerous exempt organization issues. Work includes drafting documents and agreements for the organization, such as endowment agreements, donor-advised fund documents, endowment spending policies and investment policies.