Emmett Robertson

Emmett’s Practice Areas

Nonprofit and Tax Exempt Organizations

Affiliations and Community Involvement

American Bar Association
Minnesota State Bar Association
Hennepin County Bar Association
Adjunct Professor, Mitchell Hamline School of Law
Co-chair, Minnesota CLE Nonprofit Law Conference
Executive Council of the Business Law Section, Minnesota State Bar Association, Vice Chair (2022-2023)
TEGE Exempt Organization’s Council, TIQ TAC Committee Member (Treasury/IRS Communications to TEO Advisors’ Queries)
Family Tree Clinic, Board of Directors
Children’s Law Center, Volunteer Attorney
Co-Chair, Hennepin County Bar Association’s LINC Program (Leaders Impacting the Nonprofit Community)
Nonprofit Financial Group of the Twin Cities
Minnesota Council of Nonprofits, Associate Member
Member, Twin Cities Metro Independent Business Alliance (Metro IBA)
Member, 317A Technical Amendments Committee, MSBA Business Law Section’s Nonprofit Subcommittee, 2016
Former Program Committee Member, Collaborative Community Law Initiative
Former Board Member, Charities Review Council
Former Board Member, Hennepin County Bar Foundation
Former Board Member, Hennepin County Bar Association
Former Board Member, Southside Family Charter School
Former Board Member, Minnesota Fringe Festival

Honors

Minnesota Super Lawyers Rising Star 2019-2021
Minnesota Lawyer 2014 Up & Coming Attorney

For Me, It’s All About the Mission

I have always been drawn to nonprofits and mission-based work—one of my majors in college was Social Justice. Long before I became a nonprofit lawyer, I worked in and around the nonprofit sector in a variety of capacities. I witnessed not only many of the challenges nonprofits face, but also the incredible impact they have in the communities they serve. I wanted to put my analytical mind to better use helping the sector, and so I decided to attend law school to specifically enter into the practice of nonprofit law.

I absolutely love my job. I love my clients—mostly small to mid-sized organizations—and the passion their volunteers and staff bring to the panoply of causes they work on behalf of. I really love tax law—no, really—and the way it works in the tax-exempt world to ensure that money and resources are used for the right purposes. I relish the challenging issues that arise when a focus on mission runs up against the need to pay enough attention to necessary compliance issues. And, as a former philosophy major, I love breaking down complex legal concepts into plain English so that everyone can understand what is happening.

I Keep It Real

From the start, you’ll find that I am fully me in all I do. Yes, I regularly wear jeans to work. I curse—sometimes a lot. I’m an open book, and will never hesitate to tell things as they are.

Well, I might not always keep it real; I am the (totally secular) Santa Lawyer, after all. And I co-starred and co-produced a show for the 2013 Minnesota Fringe Festival: “…Kill All The Lawyers,” which made a smashing reappearance at the 2015 Charm City Fringe in Baltimore, MD. So, there’s that.

In My Free Time…

Free time? Well, I’m co-chair of the Hennepin County Bar Association’s LINC program, which is a nonprofit board training program for lawyers. I’m also a frequent speaker on governance, tax and other issues related to nonprofit organizations.

In my actual free time, I am embarking on a new chapter of life in which I will be both living and working downtown and trying to maintain as walkable of a lifestyle as possible. Expect to see me out searching for delicious food, playing pinball, reading a good book, or just enjoying an adult beverage and making conversation with strangers! I also just enjoy hanging out with my cats and binge-watching whatever has recently grabbed my attention.

Speaking Engagements & Trainings
Publications

Co-Chair and Presenter, “Charitable Solicitation 101 – Staying Compliant and Avoiding Mistakes,” and moderator for “Strategies for Preventing Fraud in the Charitable Sector,” 2023 Nonprofit Law Conference, March 14, 2022.
Co-Chair and Presenter, LINC 2022 “Overview of the Law of Tax Exempt Organizations” and “Ask the Lawyer Panel;” program held every other Thursday from March 31 – April 28, 2022.
Co-Chair and Co-Presenter, “Beyond Diversifying Boards – Nonprofits and Anti-Racism,” and “Losing Your Mind Working with the IRS,” 2022 Nonprofit Law Conference, March 8, 2022.
Presenter, “15 Things That Can Trip Up Tax Exempts,” Minnesota CLE 2021 Tax Institute, December 13, 2021.
Co-panelist, “Donor Advised Funds and Proposed Disclosure Requirements in Minnesota,” 2021 Nonprofit Law Conference, March 9, 2021.
Co-panelist, “Donor Advised Funds and Proposed Disclosure Requirements in Minnesota,” virtual presentation hosted by Minnesota State Bar Association, January 26, 2021.
Presenter, “Understanding and Using Advocacy,” webinar hosted by Minnesota Prevention Resource Center, Sponsored by the Regional ATOD Prevention Coordinators and the MN Dept of Human Services – Behavioral Health Division. June 19, 2020.
Presenter, “Faux Pas, Surprises, and Fixes: How the TCJA is Impacting Nonprofits,” 2020 Nonprofit Law Conference, March 3, 2020.
Co-Presenter, “Fiscal Sponsorship in the Real World,” Nonprofit Financial Group of the Twin Cities, February 27, 2020.
Co-Presenter, “Tax Reform and its Continued Impact on the Nonprofit Sector,” and “Fiscal Sponsorship in the Real World.” 2019 Nonprofit Law Conference, March 20, 2019.
Presenting testimony, Minnesota House Tax Committee, in support of House File 1154, February 21, 2019.
Presenter, “TCJA for Nonprofits: The Complication Just Abounds.” 2018 Tax Institute, Minnesota CLE, December 3, 2018.

Co-Chair and Presenter, LINC 2022 "Overview of the Law of Tax Exempt Organizations" and "Ask the Lawyer Panel;" program held every other Thursday from March 31 - April 28, 2022.
Co-Chair and Co-Presenter, "Beyond Diversifying Boards - Nonprofits and Anti-Racism," and "Losing Your Mind Working with the IRS," 2022 Nonprofit Law Conference, March 8, 2022.
Presenter, "15 Things That Can Trip Up Tax Exempts," Minnesota CLE 2021 Tax Institute, December 13, 2021.
Co-panelist, “Donor Advised Funds and Proposed Disclosure Requirements in Minnesota,” virtual presentation hosted by Minnesota State Bar Association, January 26, 2021.
Presenter, “Understanding and Using Advocacy,” webinar hosted by Minnesota Prevention Resource Center, Sponsored by the Regional ATOD Prevention Coordinators and the MN Dept of Human Services – Behavioral Health Division. June 19, 2020.
Presenter, “Faux Pas, Surprises, and Fixes: How the TCJA is Impacting Nonprofits,” 2020 Nonprofit Law Conference, March 3, 2020.
Co-Presenter, “Fiscal Sponsorship in the Real World,” Nonprofit Financial Group of the Twin Cities, February 27, 2020.
Co-Presenter, “Tax Reform and its Continued Impact on the Nonprofit Sector,” and “Fiscal Sponsorship in the Real World.” 2019 Nonprofit Law Conference, March 20, 2019.
Presenting testimony, Minnesota House Tax Committee, in support of House File 1154, February 21, 2019.
Presenter, “TCJA for Nonprofits: The Complication Just Abounds.” 2018 Tax Institute, Minnesota CLE, December 3, 2018.
Presenter, “To Nonprofit, or Not to Nonprofit.” Choice of Entity: The New Landscape, Minnesota CLE, October 24, 2018.
Presenter, “TCJA for Nonprofits: The Complication Just Abounds.” The New Tax Law for Minnesota Entrepreneurs and Small Businesses, Minnesota CLE, August 28, 2018.
Co-presenter, “Legal Requirements and the Importance of Being Transparent.” 2018 Nonprofit Essentials Conference, Minnesota Council of Nonprofits, August 16, 2018.
Co-presenter, “What is Partnership Really Like?” HCBA & MSBA New Lawyers Sections, Path to Partnership Institute lunch panel, April 12, 2018.
Presenter, “Nonprofits and Political Activity in These Political Times,” and “Fundraising Essentials,” HCBA 2018 LINC CLE Program, April 12, 2018.
Presenter, “Nonprofits and Political Activity in These Political Times,” Nonprofit Law Conference, March 13, 2018.
Presenter, “Implicit Bias in the Legal Profession: Mental Health and Double Stigma,” MLBA Annual Conference, February 17, 2018.
Presenter, “Working Within a System: Legal Compliance and Nonprofits,” MNxMN Beyond Resistance, February 28, 2018.
Co-Presenter, “How Do We Get to ‘Well’: The New Focus on Actions and Solutions,” Minnesota CLE – Practice Well, Health and Resilience for Lawyers, January 10, 2018.
Presenter, “Exempt Organization (EO) Tax Law for the Non-EO Tax Lawyer,” MSBA and Minnesota CLE Tax Institute, November 13, 2017.
Adjunct Professor of Law – Transactions and Settlements, Mitchell Hamline School of Law, Fall 2017.
Co-Presenter, “Nonprofits and Political Activity in These Political Times,” Minnesota State Bar Association Business Law Section’s Nonprofit Subcommittee Brown Bag, April 24, 2017.
Presenter, “Exemption Issues and Small Organizations (or, How to Clean Up Messes),” and Panelist, “Practical and Timely Hints for Working with Nonprofit,” 2017 Nonprofit Law Conference, March 14, 2017.
Co-Presenter, “Skimp Now, Pay Later: Understanding Whether Staff are Employees or Independent Contractors,” Nonprofit Financial Group, February 23, 2017.
Panelist, “Non-Profit Board Service: Governance and Ethical Considerations for Attorneys,” Minnesota Women Lawyers Equity Committee, February 15, 2017.
Presenter, “Lobbying and Election Year Compliance Issues,” Associations North, September 20, 2016.
Co-Presenter, “Legal Requirements and the Importance of Being Transparent,” Minnesota Council of Nonprofits’ Nonprofit Essentials Conference, August 9, 2016.
Presenter, “Lobbying and Political Activities in an Election Year for Tax Exempt Organizations,” Minnesota State Bar Association Business Law Section’s Nonprofit Subcommittee Brown Bag, June 10, 2016.
Presenter, “The Road to Compliance in an Election Year is Littered With Potholes,” A ssociations North, 60th Annual Meeting and Expo, May 18, 2016.
Instructor, “Managing Legal & Tax Issues,” United Theological Seminary of the Twin Cities, May 6, 2016.
Planning Committee Member and Presenter, “Watch Your Step: Excess Benefit Transactions in Compensation and Other Transactions with Insiders,” 2016 Nonprofit Law Conference, April 11, 2016.
Presenter, “Starting a Charitable Organization,” Independent School District 196, March 31, 2016.
Presenter and Course Co-Chair, “Role of a Board Member and Governance vs. Management,” Hennepin County Bar Association’s Leaders Impacting the Nonprofit Community, February 11, 2016.
Presenter, “Interested in Serving on a Nonprofit Board?” Webinar for Ramsey County Bar Association, January 22, 2016.
Presenter, “Tax Update,” Boeckermann, Grafstrom & Mayer LLC, October 22, 2015.
Presenter, “Interested in Serving on a Nonprofit Board?” Ramsey County Bar Association’s Solo Small Firm Section, September 24, 2015.
Co-Presenter, “Legal Requirements and the Importance of Being Transparent,” Minnesota Council of Nonprofits’ Nonprofit Essentials Conference, August 20, 2015.
Panelist, “Practicing Good Nonprofit Governance & Steps to Becoming a Nonprofit,” Sister Cities International’s 59th Annual Conference, July 17, 2015.
Co-Presenter, “Best Practice for Nonprofits: Top Ten Finance Issues Your Board Should Understand,” sponsored by Highland Bank, June 3, 2015.
Presenter, “Charitable Organizations and Animal Welfare,” Minnesota State Bar Association’s 2015 Animal Law Seminar, April 17, 2015.
Co-Presenter, “Top Ten Finance Issues Your Organization Should Understand,” Schechter Dokken Kanter’s Quarterly Roundtable Series, March 25, 2015.
Planning Committee Member and Presenter, “How to Give Funds and Influence People Without Earmarking,” 2015 Nonprofit Law Conference, March 16, 2015.
Presenter, “Lobbying and Political Activities for Section 501(c)(3) Organizations,” Minnesota State Bar Association Business Law Section’s Nonprofit Subcommittee Brown Bag, January 27, 2015.
Co-Presenter, “Ten Finance Questions Board Members are Afraid to Ask,” Minnesota Council of Nonprofits 2014 Annual Conference: Nonprofits in Motion, November 6, 2014.
Co-Presenter, “Ten Finance Questions Board Members are Afraid to Ask,” Nonprofit Financial Group of Minnesota, October 23, 2014.
Presenter, “Form 1023EZ – Another tool for your toolbox?” Minnesota State Bar Association Business Law Section’s Nonprofit Subcommittee Brown Bag, June 3, 2014.
Guest Lecturer, M.A. in Arts and Cultural Management Program – Saint Mary’s University, 2014-2017.
Presenter, “Fiscal Agent? Fiscal Sponsor? Advising on Fiscal Sponsorship Issues,” Minnesota State Bar Association Business Law Section’s Nonprofit Subcommittee Brown Bag, April 14, 2014.
Planning Committee Member and Panelist, “Practice Resources: Your Guide to Nonprofit Practice in Minnesota,” 2014 Nonprofit Law Conference, March 12, 2014.
Co-Moderator, “Lawyers on Nonprofit Boards: Roles & Responsibilities; Exposures & Opportunities,” Hennepin County Bar Association’s LINC Program, February 27, 2014.
Co-Presenter, “Leech Lake Legacy: Charitable Organizations for Animal Welfare,” Minnesota State Bar Association Continuing Legal Education, November 11, 2013.
Presenter and Course Chair, “Tips for Advising Clients on Fiscal Sponsorship Arrangements,” “Common Missteps and Unique Issues in Advising Nonprofit Clients,” Hennepin County Bar Association Continuing Legal Education, June 13, 2013.
Instructor, 2013 Technical Assistance Workshops, presented to grantees of Headwaters Foundation for Justice, the Women’s Foundation of Minnesota, and PFund Foundation; Winter/Spring 2013.
Guest Lecturer, Nonprofit Governance, Finance, and Law – Hamline University, Spring 2013.

Reviewer and editor of Chapter 3: Duties and Obligations of Nonprofit Directors, Second Edition, 2018 Minnesota CLE Nonprofit Deskbook.
“Charities, Advocacy, and Tax Law during a Time of Political Change,” Published in Business Law Today, by the American Bar Association, June 2017.
Reviewer and editor of 2016 update of Chapter 4: Charitable Solicitation Registration, Minnesota Council of Nonprofits’ Nonprofit Legal Handbook.
“Alternative Rate Structures: Adventures in billing at a for-profit, nonprofit law firm,” Published on Small Firm Soapbox, a blog maintained by the Minnesota State Bar Association, January 21, 2016.
“Top Nonprofit-Specific Legal Issues,” Published in “With Equal Right,” a publication of Minnesota Women Lawyers, Volume XXXX, Issue I, Fall 2015.
“Disqualified Persons and the Intermediate Sanctions Excise Tax Scheme,” posted at nonprofitaccountingbasics.org, a project of the Greater Washington Society of CPAs, October 2014; reprinted by Law for Change.
“Advising Public Charity Boards on Lobbying Activities” — Tax Section News, Minnesota State Bar Association, Summer 2012, at 9; also printed in the ABA’s Business Law Section Nonprofit Organizations Committee Newsletter, Third Quarter 2012.
“Is the IRS Going to Scrutinize Political c4s?” – blog post reprinted in the Exempt Organization Tax Journal, June 26, 2012