Overview
Donald W. Kramer has more than 45 years of experience addressing the concerns of nonprofit organizations as a lawyer, teacher, writer, publisher, and board member. He counsels nonprofits of all types and sizes on corporate structure and governance, private and community foundations, continuing care retirement communities, exempt organization taxation, low-income housing tax credit transactions, real estate, and charitable giving.
Don has represented The Philadelphia Foundation for more than 40 years and is the founder, editor, and publisher of Don Kramer’s Nonprofit Issues®, a national newsletter. He has helped structure startups and restructure multiorganizational health and educational systems, including the sale of nonprofit hospitals to a for-profit health system.
In Depth
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.
How Donald Helps
- Nonprofit governance and structure
- Private and community foundations
- Exempt organization taxation
- Nonprofit mergers and restructurings
- Continuing care retirement communities
- Low-income housing tax credits
The Record
Credentials
Admitted to Practice
- Pennsylvania
- United States District Court for the Eastern District of Pennsylvania
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
- September 2025 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
- August 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
- March 2023 Speaker “What’s New – and Not to be Missed – in Nonprofit Law 2023” Pennsylvania Bar Institute
- January 2023 Speaker “Bylaws: The “Constitution” of Nonprofits” Nonprofit Issues
- November 2019 Speaker
- May 2019 Speaker “Leadership Moments” Arts + Business Council of Greater Philadelphia’s (ABC) Business on Board
- January 2019 Speaker “Law & Ethics: Board Roles and Responsibilities” Arts + Business Council of Greater Philadelphia’s (ABC) Business on Board
- November 2018 Speaker
- January 2018 Speaker “Law & Ethics: Board Roles and Responsibilities” Arts + Business Council of Greater Philadelphia’s (ABC) Business on Board
- December 2017 Speaker “Nonprofit Fiscal Health Check: Maximizing Operations with Sound Governance” The Chamber of Commerce for Greater Philadelphia
- November 2017 Speaker
- November 2016 Speaker
- December 2015 Speaker
- April 2015 Faculty Member “The Planned Giving Course” Partnership for Philanthropic Planning of Greater Philadelphia
- March 2015 Course Planner “Protecting Your Charity in Charitable Giving” PBI Nonprofit Series
- November 2014 Speaker
- October 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
- March 2014 Presenter “Nonprofit Mergers, Acquisitions and Affiliations” Nonprofit Issues
- February 2014 Presenter “What non-union employers need to know about the NLRA –and it’s alot” Nonprofit Issues Webinar
- November 2013 Speaker
- October 2013 Presenter “State Charitable Solicitation Statutes: Everything You Wanted to Know But Were Afraid to Ask” Nonprofit Issues Webinar
- September 2013 Speaker “Lobbying and Electioneering for Nonprofits” Nonprofit Issues Webinar
- March 2013 Speaker “Lessons Learned from the Freeh Report” Montgomery McCracken’s Forum for Colleges and Universities
- January 2013 Presenter
- November 2012 Speaker
- July 2012 Speaker
- November 2012 Speaker
- June 2011 Presenter “Representing Non-Profits for Non-Specialists” American Bar Institute (ALI-ABA)
Selected Publications
- May 2023 Quoted “Bills’ Hamlin will put the millions raised into his charity” Associated Press
- August 2021 Quoted “‘Have they locked the doors?’ Judge presses for details on Hershey charity spat with board member” The Philadelphia Inquirer
- April 2020 Author
- December 2016 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
- July 2016 Quoted “The Pa. Attorney General has tried to fix Hershey Trust for years. Will this probe be different?” The Philadelphia Inquirer
- April 2016 Quoted “Visit Philadelphia could have recovered embezzled funds with insurance” The Philadelphia Inquirer
- 2000 Co-Author “Nonprofit Leadership and the Law” Philadelphia Volunteer Lawyers for the Arts
Honors & Awards
- Selected to The Best Lawyers in America® – Non-Profit/Charities Law list in 2012-2027. 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
Education
Law School
- Harvard Law School
Undergraduate School
- Princeton University
Insights
Shared Thinking
Talk With Donald
Philadelphia 215-772-7277 dkramer@mmwr.com