Skip to content
DWT logo
People Services Insights
About Offices Careers
Search
People
Services
Insights
About
Offices
Careers
Search
Desktop Image: Meltebeke, Marisa
Mobile Image: Meltebeke, Marisa

Marisa Meltebeke

She/Her

Partner

T 503.778.5215 Portland
With tax law, the details matter. Good thing I’m a stickler.
  •  

Download vCard Download bio Print this page
Share

Marisa Meltebeke helps her clients navigate the complex system of state and federal law regulating nonprofit organizations and private philanthropy. A tax-exempt organizations specialist, Marisa regularly works with a wide range of private nonprofit and governmental entities, helping them capitalize on the benefits of their tax-exempt status, as well as advises on nonprofit corporate compliance and governance matters. She is committed to finding straightforward and workable solutions to the unique challenges faced by tax-exempt organizations.

Marisa has represented hospitals and health systems, private family and company foundations, arts and educational organizations, nonprofit advocacy groups, tax-exempt trade associations, and companies and individuals involved in philanthropy. On any given day, Marisa may help an organization understand and comply with the federal tax law limitations on its lobbying and political campaign activities; advise on fundraising compliance; or work on forming and qualifying a new public charity or social welfare organization with the IRS.


Practice Highlights

Nonprofit corporate transactions

Assisting with the design and implementation of a variety of nonprofit corporate transactions, including hospital mergers and acquisitions requiring attorney general approval; collaborations involving both for-profit and nonprofit participants; and internal restructurings involving the redistribution of assets and activities among affiliated entities.

Community foundation counseling

Advising on myriad legal issues frequently encountered by active community foundations, including the maintenance and operation of donor advised funds, proper management and stewardship of donor-restricted gifts (including endowment spending restrictions), and structuring effective fiscal sponsorship arrangements and grantmaking programs.

Tax planning and compliance

Advising on the design, implementation, and maintenance of tax-driven organizational structures involving exempt organizations, such as taxable subsidiaries wholly owned by an exempt parent; use of supporting organizations for purposes of asset protection and preservation of public charity status; and single-parent and multiparent exempt title holding companies.

Procedures for rebuttable presumption of reasonableness for tax exempt organizations

Assists boards of tax-exempt organizations, their compensation committees, and human resources departments with designing and implementing procedures for approving executive compensation to create a “rebuttable presumption” of reasonableness under the federal tax law “excess benefit” rules in order to protect the organization, its executives, and board members. (Ongoing)
Searching...

Admitted to Practice

  • Washington, 2016
  • Oregon, 2010

Education

  • LL.M., Taxation, University of Washington School of Law, 2010,
    • Graduated first in the class
  • J.D., University of Washington School of Law, 2009, with honors
  • B.A., History, Minor in Spanish, Oregon State University, 2003,
    • OSU Honors College
  • B.S., Political Science, Oregon State University, 2003,
    • OSU Honors College

Professional Recognition

    • Named as one of the "Best Lawyers in America" by Best Lawyers in Nonprofit / Charities Law, 2025-present; in Tax Law, 2025-present

Background

    • Summer Associate, Davis Wright Tremaine, Portland, Ore., 2008-2009
    • Student Attorney, University of Washington Low Income Taxpayer Clinic, Seattle, 2008-2009
    • Judicial Clerk, Lane County Circuit Court, Eugene, Ore., 2007
    • Paralegal, Hooton Wold & Okrent, LLP, Beaverton, Ore., 2004-2006
Searching...
Empty seats in a classroom
08.01.23
Advisories
Foundations & Nonprofits
Ban on Affirmative Action: Implications, Risks, and Strategies for the Charitable Sector Read More
Publications
01.03.22
News
Davis Wright Tremaine Promotes Highly Diverse 2022 Partnership Class Read More
Webinar
09.29.20
Webinars
Foundations & Nonprofits
"Election Year Advocacy for Nonprofits: Do's and Don'ts for the Coming Months," Davis Wright Tremaine Webinar Read More
Webinar
05.14.20
Webinars
Foundations & Nonprofits
"Making Sure Your Disaster Relief Isn't a Disaster: How Nonprofits and Employers Can Provide Relief in Response to the COVID-19 Crisis," Davis Wright Tremaine Webinar Read More
Jar of coins
05.13.20
Advisories
Food + Beverage
Alcohol Beverage Suppliers, Charitable Promotions, and Commercial Co-Venturers Read More
Webinar
05.07.20
Webinars
Foundations & Nonprofits
"Surviving the Pandemic: Using Endowment and Restricted Charitable Funds in the COVID-19 Crisis," Davis Wright Tremaine Webinar Read More
COVID-19 Coronavirus 3d viral cells
04.01.20
Advisories
Foundations & Nonprofits
Relief Available to Nonprofits Under the CARES Act Read More
Presentation
02.13.19
Presentations
Healthcare
2019 Healthcare Regulatory and Compliance Seminar, Davis Wright Tremaine, Los Angeles Read More
Insights
12.18.18
Advisories
Foundations & Nonprofits
Nonprofits Involved in Campaign Activity in Washington Must Now Disclose Major Donors to the PDC Read More
Presentation
10.18.16
Presentations
Foundations & Nonprofits
"Nonprofits in the Digital Age," Davis Wright Tremaine Seminar, Seattle Read More
Insights
08.08.16
Advisories
Healthcare
IRS Implements New Notice Requirement for Section 501(c)(4) Organizations: Many Organizations Must File by Sept. 6, 2016 Read More
Presentation
02.24.16
Presentations
Healthcare
"2016 Health Care Regulatory and Compliance Update," Davis Wright Tremaine, Los Angeles Read More
Your search returned no results. Please try another search or remove search criteria.
DWT logo
©1996-2025 Davis Wright Tremaine LLP. ALL RIGHTS RESERVED. Attorney Advertising. Not intended as legal advice. Prior results do not guarantee a similar outcome.
Media Kit Affiliations Legal notices
Privacy policy Employees DWT Collaborate EEO

SUBSCRIBE
©1996-2025 Davis Wright Tremaine LLP. ALL RIGHTS RESERVED. Attorney Advertising. Not intended as legal advice. Prior results do not guarantee a similar outcome.