Donald W. Kramer
Of Counsel
Donald W. Kramer has more than 45 years of experience dealing with the concerns of nonprofit organizations, not only as a lawyer, but also as a teacher, writer, publisher, and board member. He has worked with nonprofits of all types and sizes, helping structure startup situations and restructure multiorganizational health and educational systems. He counsels on a wide range of nonprofit corporate structure and governance, private and community foundations, continuing care retirement communities, exempt organization taxation, low-income housing tax credit transactions, real estate, charitable giving, and other nonprofit issues.
Don has represented The Philadelphia Foundation for more than 40 years and has worked with nonprofit organizations of all types and sizes.
Don serves as the editor and publisher of Don Kramer's Nonprofit Issues®, a national newsletter of "Nonprofit Law You Need to Know," which he founded in 1989.
He has taught nonprofit organization law at Eastern University, the University of Pennsylvania Law School and the School of Social Policy and Practice at the University of Pennsylvania. He produces a monthly webinar on nonprofit legal issues with the Pennsylvania Association of Nonprofit Organizations and talks regularly before other organizations.
Prior to joining Montgomery McCracken, Don served as deputy development coordinator and assistant to the mayor of Philadelphia.
A graduate of Princeton University, Don received an A.B. degree with honors. At Princeton, he was chairman of The Daily Princetonian. He earned an LL.B. degree from Harvard Law School, where he served as president of the Harvard Law Record.
RELATED Practices
Business
Montgomery McCracken’s Business Department works proactively and collaboratively with our clients to advise on the full array of corporate and business issues, ranging from finance and regulatory matters to mergers […]
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Nonprofit
Montgomery McCracken’s Nonprofit Industry Group has experience in representing nonprofits, foundations, public charities and educational organizations. Our active client base includes hundreds of organizations ranging in size from internationally known universities […]
Learn more about our Nonprofit Industry
Healthcare
Montgomery McCracken’s Healthcare Industry Group brings clients the specialized knowledge and experience of attorneys with a wide range of expertise for challenges that health care providers face on a daily […]
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Higher Education
Montgomery McCracken’s Higher Education Industry Group has earned a reputation for broad experience in representing institutions of higher learning. Our group includes attorneys from many different practice areas who have […]
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1 of 4 Credentials
Selected Representations - Served as counsel to the Berwick Healthcare Corporation in the sale of a nonprofit hospital to the for-profit Community Health Systems as well as in the creation of the Berwick Health and Wellness Foundation, now known as the Community Giving Foundation.
- Assisted in the sale of the nonprofit Brandywine Hospital to Community Health Systems.
- Represented numerous nonprofit organizations in multiple matters of corporate restructuring to protect assets and centralize strategic planning and implementation.
Selected Speaking Engagements - Presenter, Monthly webinar on topics of nonprofit law and governance, Pennsylvania Association of Nonprofit Organizations, since 2013
- Presenter, “The Trial of the Twentieth Century; the 1935-1937 tax trial of Andrew Mellon in the Western District of Pennsylvania,” Western District Historical Society, September 2025
- Presenter, “Ways to take an organization beyond ‘a semi-functional board’,” Endowments and Foundations Conference of the CFA Society of Philadelphia, September 2025
- Presenter, “The Bill is Big, But Is It Beautiful?” Planned Giving Council of Greater Philadelphia, September 2025
- Presenter, “Nonprofit Mergers, Acquisitions and Dissolutions,” Nonprofit Issues and the Pennsylvania Association of Nonprofit Organizations, September 2025
- Presenter, “Nonprofit Board Roles and Responsibilities,” Nonprofit Roundtable, September 2025
- Presenter, “Nonprofit Mergers, Acquisitions, and Dissolutions,” Pennsylvania Association of Nonprofit Organizations, August 2025
- Moderator, “Is there a Union in Your Nonprofit’s Future?” Pennsylvania Association of Nonprofit Organizations, August 2025
- Speaker, “What’s New – and Not to be Missed – in Nonprofit Law 2023,” Pennsylvania Bar Institute, March 2023
- Speaker, “Bylaws: The “Constitution” of Nonprofits,” Nonprofit Issues, January 2023
- Speaker, “Montgomery McCracken’s 29th Annual ‘This Year in Nonprofit Law’,” November 2019
- Speaker, “Leadership Moments,” Arts + Business Council of Greater Philadelphia’s (ABC) Business on Board, May 2019
- Speaker, “Law & Ethics: Board Roles and Responsibilities,” Arts + Business Council of Greater Philadelphia’s (ABC) Business on Board, January 2019
- Speaker, “Montgomery McCracken’s 28th Annual ‘This Year in Nonprofit Law’,” November 2018
- Speaker, “Law & Ethics: Board Roles and Responsibilities,” Arts + Business Council of Greater Philadelphia’s (ABC) Business on Board, January 2018
- Speaker, “Nonprofit Fiscal Health Check: Maximizing Operations with Sound Governance,” The Chamber of Commerce for Greater Philadelphia, December 2017
- Speaker, “Montgomery McCracken’s 27th Annual ‘This Year in Nonprofit Law’,” November 2017
- Speaker, “Montgomery McCracken’s 26th Annual “This Year in Nonprofit Law,” November 2016
- Speaker, “Montgomery McCracken’s 25th Annual “This Year in Nonprofit Law”, December 2015
- Faculty Member, “The Planned Giving Course,” Partnership for Philanthropic Planning of Greater Philadelphia, April 2015
- Course Planner, “Protecting Your Charity in Charitable Giving,” PBI Nonprofit Series, March 2015
- Speaker, “Montgomery McCracken’s 24th Annual “This Year in Nonprofit Law“, November 2014
- Speaker, “Board Roles, Responsibilities, and Governance Structures,” Chester County Library System, October 2014
- Speaker, “Crafting More Powerful Gift Acknowledgments,” Planned Giving Day, Partnership for Philanthropic Planning of Greater Philadelphia, October 2014
- Speaker, “State Charitable Solicitation Statues:Everything You Wanted to Know But Were Afraid to Ask,” PANO, October 2014
- Presenter, “Nonprofit Mergers, Acquisitions and Affiliations,” Nonprofit Issues, March 2014
- Presenter, “What non-union employers need to know about the NLRA –and it’s alot,” Nonprofit Issues Webinar, February 2014
- Speaker, “Montgomery McCracken’s 23rd Annual ‘This Year in Nonprofit Law’,” November 2013
- Presenter, “State Charitable Solicitation Statutes: Everything You Wanted to Know But Were Afraid to Ask,” Nonprofit Issues Webinar, October 2013
- Speaker, “Lobbying and Electioneering for Nonprofits,” Nonprofit Issues Webinar, September 2013
- Speaker, “Lessons Learned from the Freeh Report,” Montgomery McCracken’s Forum for Colleges and Universities, March 2013
- Presenter, “Safeguarding Your Nonprofit Organization-What You Need to Know,” January 2013
- Speaker, “Montgomery McCracken’s 22nd Annual ‘This Year in Nonprofit Law’,” November 2012
- Speaker, “Pennsylvania Tax Exemptions for Nonprofits – Is Your Charity Prepared to Defend Its Tax Exemption After a Recent Pennsylvania Supreme Court Case?,” Pennsylvania Bar Institute (PBI), July 2012
- Speaker, “Montgomery McCracken’s 21st Annual ‘This Year in Nonprofit Law’,” November 2012
- Presenter, “Representing Non-Profits for Non-Specialists,” American Bar Institute (ALI-ABA), June 2011
Selected Publications - Quoted, “Bills’ Hamlin will put the millions raised into his charity,” Associated Press, May 2023
- Quoted, “‘Have they locked the doors?’ Judge presses for details on Hershey charity spat with board member,” The Philadelphia Inquirer, August 2021
- Author, “Nonprofit Issues: Coronavirus (COVID-19) Questions and Answers,” April 2020
- Quoted, “Put Hershey funds to good use,” The Philadelphia Inquirer, December 2016
- Quoted, “Readers: Startingly rich Milton Hershey School should expand mission with $12B” The Philadelphia Inquirer, December 2016
- Quoted, “The Pa. Attorney General has tried to fix Hershey Trust for years. Will this probe be different?” The Philadelphia Inquirer, July 2016
- Quoted, “Visit Philadelphia could have recovered embezzled funds with insurance,” The Philadelphia Inquirer, April 2016
- Co-Author, “Nonprofit Leadership and the Law,” Philadelphia Volunteer Lawyers for the Arts, 2000
Honors & Awards - Selected to The Best Lawyers in America® – Non-Profit/Charities Law list in 2012-2026. This list is issued by Best Lawyers® and a description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey or the highest court of any other state.
- Selected to The Best Lawyers in America® -“Lawyer of the Year” – Non-Profit/Charities Law list in 2025. This list is issued by Best Lawyers® and a description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey or the highest court of any other state.
- Selected to the Pennsylvania Super Lawyers – Nonprofit Organizations list in 2019. This list is issued by Thomson Reuters and a description of the selection methodology can be found here. No aspect of this advertisement has been approved by the Supreme Court of New Jersey or the highest court of any other state.
Community Involvement - Founding Attorney and Board of Directors Member, Pennsylvania Association of Nonprofit Organizations
- Former Adjunct Lecturer, University of Pennsylvania Law School, Eastern University, and School of Social Policy and Practice at the University of Pennsylvania
- Board Member, Philadelphia Fire Department Corporation
