William D. Fournier

Mr. Fournier works on a broad range of tax issues for tax-exempt organizations and assists high-net-worth individuals (HNWIs) and their families in achieving their philanthropic objectives.

Mr. Fournier provides tax-exempt clients with comprehensive legal advice. He offers guidance to some of the nation’s largest private foundations, numerous public charities with both domestic and international operations, prominent U.S. Universities, large religious denominations with complicated entity structures, advocacy programs with related 501(c)(3) and 501(c)(4) entities, and other tax-exempt entities on a variety of legal matters. Mr. Fournier specializes in providing creative solutions that allow tax-exempt entities to fulfill their missions while complying with IRS requirements. He has advised on a range of issues, including:

• counseling on the creation of joint ventures and the operation of subsidiaries and affiliated nonprofits;
• minimizing unrelated business income tax;
• evaluating private foundation tax compliance over both investment and operational activities;
• advising on international grantmaking and cross-border operations, including associated withholding and reporting requirements;
• providing training on IRS lobbying and campaign activity restrictions;
• assisting with IRS compliance and reporting; and
• helping clients establish and maintain exempt status.

In addition, Mr. Fournier assists HNWIs and their families in designing and implementing strategies to achieve philanthropic goals. Examples of Mr. Fournier's legal services include:

• advising on the operation and governance of family foundations;
• devising philanthropic plans that utilize direct charitable giving, donor advised funds, charitable remainder trusts, and family foundations; and
• assisting domestic and international clients with developing sophisticated estate plans, including planning for lifetime gifts, charitable giving, and dynastic transfers.

Prior to attending law school, Mr. Fournier served as a Nuclear Submarine Warfare Officer in the United States Navy.  He earned his Bachelor of Science in Aerospace Engineering from the Massachusetts Institute of Technology.

Bar & Court Admissions

• District of Columbia
• District of Columbia Court of Appeals

Education

LL.M., Georgetown University Law Center, 2013, with distinction

J.D., Georgetown University Law Center, 2011, cum laude; Final Editor, The Tax Lawyer

B.S., Massachusetts Institute of Technology, 2003

Honors & Recognitions

• Super Lawyers, Rising Star, Washington, D.C., 2019-2021

Judicial Intern, Honorable Elizabeth Crewson Paris, U.S. Tax Court, 2009-2010

Other Professional Affiliations

Member, American Bar Association, Sections of Taxation and Real Property, Trust, and Estate Law