Overview
Karl E. Emerson is a partner at Montgomery McCracken who counsels nonprofit organizations and their fundraisers on compliance with state charitable solicitation laws. Each year, he registers more than 100 charitable organizations and educational institutions to solicit contributions nationally. He also conducts compliance assessments and internal investigations for charitable and other tax-exempt organizations, and represents charities in investigations by state and federal agencies.
Before joining the firm, Karl served as director of the Pennsylvania Bureau of Charitable Organizations, where he administered and enforced the state’s charitable solicitation law, implemented the first electronic registration system in the country and set up a Special Investigation and Audit Unit to pursue fraud and other abuses in the nonprofit sector. Earlier, Karl spent 10 years in executive positions with the Pennsylvania Office of Inspector General, where he supervised and directed complex fraud, waste and abuse investigations.
In Depth
Karl E. Emerson provides legal counsel and advice to nonprofit organizations, including advising charitable organizations and their fundraisers on compliance with state charitable solicitation statutes, conducting charitable organization compliance assessments, and conducting internal investigations for charitable and other tax-exempt organizations.
Karl represents more than 100 charitable organizations and educational institutions that he registers each year to solicit contributions nationally in all states where required. He also represents charitable organizations when they are investigated by various state and federal agencies.
Prior to joining Montgomery McCracken, Karl served as director of the Pennsylvania Bureau of Charitable Organizations where he was responsible for administering and enforcing Pennsylvania's charitable solicitation law. Under his direction, the number of registered organizations increased from approximately 3,700 to more than 9,800. He streamlined and eliminated cumbersome registration procedures and policies, implemented the first electronic registration system in the country and set up a Special Investigation and Audit Unit that pursues fraud and other abuses in the nonprofit sector. He worked closely with state and federal law enforcement agencies as well as foreign law enforcement agencies on several terrorist financing cases.
Previously, Karl held a variety of executive level positions in the Pennsylvania Office of Inspector General where he supervised and directed complex fraud, waste and abuse investigations. These investigations resulted in major monetary recoveries and savings for the Commonwealth, hundreds of employee disciplinary actions, several grand jury investigations, and numerous criminal prosecutions and civil and administrative actions. He worked closely with state and federal law enforcement agencies during his 10 years at the Office of Inspector General.
From 1983 to 1985, Karl was a prosecuting attorney with the Bureau of Professional and Occupational Affairs where he initiated and managed investigations of professional misconduct and represented the Commonwealth at formal disciplinary hearings.
Karl received a J. D. degree from Temple University Law School. He graduated from the University of New Hampshire where he earned dual degrees, each magna cum laude, in Economics and Business Administration.
How Karl Helps
- Charitable solicitation registration and compliance
- Compliance assessments for charitable organizations
- Internal investigations for tax-exempt organizations
- Defense in state and federal agency investigations
The Record
Credentials
Admitted to Practice
- Pennsylvania
Selected Speaking Engagements
- November 2019 Presenter
- Speaker “State Charitable Solicitation Compliance State Charitable Solicitation Compliance” 27th Annual Nonprofit Finance & Accounting Symposium, December 201527th
Annual Nonprofit Finance & Accounting Symposium – See more at:
/home/events/default.aspx?d=1629#sthash.3PXpI8kz.dpuf27th
Annual Nonprofit Finance & Accounting Symposium – See more at:
/home/events/default.aspx?d=1629#sthash.3PXpI8kz.dpuf - March 2015 Speaker “Protecting Your Charity in Charitable Giving” PBI Nonprofit Series
- October 2013 Speaker “Update on Charitable Registration” Montgomery McCracken’s Fall Forum for Colleges and Universities
- October 2013 Presenter “State Charitable Solicitation Statutes: Everything You Wanted to Know But Were Afraid to Ask” Nonprofit Issues Webinar
- November 2012 Presenter
- May 2012 Presenter “Advising a Charitably-Minded Client” 10th Annual Pennsylvania Bar Institute Nonprofit Institute
- November 2011 Presenter
- May 2011 Presenter “Representing Non-Profits for Non-Specialists” American Law Institute (ALI-ABA)
Selected Publications
- July 2009 Author
- June 2008 Author “Always Do Right; Follow Mark Twain’s Still Timely Advice in 2008” The NonProfit Times
- March 2008 Author “Big Brother Is Watching; Resolve to Promote Accountability, Transparency, and Compliance” The NonProfit Times
- February 2008 Author “It’s A New Year; It’s Time to Get in Compliance with State Rules” The NonProfit Times
- 2007 Author “State Charitable Solicitation Statutes” a chapter in Civic Research Institutes Complete Guide to Nonprofit Organizations
Honors & Awards
- Selected to the Best Lawyers in America® – Non-Profit/Charities Law list in 2018-2027. 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 2022. 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.
- Recipient, The Nonprofit Times as one of the 50 most influential members of the nonprofit community in 2001, 2003 and 2006
- Recipient, Association of Fundraising Professionals’ Greater Philadelphia Chapter’s “Government Philanthropic Partner Award”
Community Involvement
- Former President, Vice President and Board Member, National Association of State Charity Officials
- Former Nonprofit Sector Representative, Internal Revenue Service’s Tax-Exempt Advisory Committee
- Former Co-Chair, Pennsylvania Bar Association Charitable Organization Committee
Education
Law School
- Temple University James E. Beasley School of Law
Undergraduate School
- University of New Hampshire
Insights
Shared Thinking
Talk With Karl
Philadelphia 215-772-7314 kemerson@mmwr.com