Ruth Madrigal joined Caplin & Drysdale's Washington, D.C. office in 2004.
Ms. Madrigal primarily represents tax exempt organizations. Her experience includes advising private foundations, public charities and trade associations on a variety of legal issues, including qualification for exempt status, charitable contributions, intermediate sanctions, private foundation rules, unrelated business tax and corporate governance issues.
Ms. Madrigal has also represented individuals, businesses and tax exempt organizations in all stages of their disputes with the IRS and state tax authorities, including examinations, IRS appeals and in the U.S. Tax Court.
Prior to law school, Ms. Madrigal worked in finance and accounting, first for a Fortune 100 company and later for a rapidly growing, privately-held California coffee company.
Ms. Madrigal speaks and writes frequently regarding nonprofit issues. Recent speaking engagements include the Western Conference on Tax Exempt Organizations (Nov. 2007); meetings of the Exempt Organizations Committee of the American Bar Association's Section on Taxation (2007 and 2006); the Greater Washington Society of CPAs, Not-for-Profit Symposium (Nov. 2006); and the American Law Institute-American Bar Association Course on Tax-Exempt Charitable Organizations (Dec. 2005). Her recent articles include "Charitable Giving Incentives and Reforms in the Pension Protection Act," appearing in Taxation of Exempts (Jan/Feb 2007) and "Supporting Organization Provisions of the Pension Protection Act of 2006," published in the ALI-ABA Estate Planning Course Materials Journal, Vol. 13, No. 2 (April 2007).