Andrea Templeton is a partner in the firm's Corporate practice group, where she focuses on tax-exempt organizations and general tax matters. She enjoys working with organizations and individuals to translate the complex regulatory environment for tax-exempt organizations into a workable plan to achieve meaningful results.
Tax-Exempt Organizations
Andrea provides thoughtful counsel to nonprofit organizations at all stages of an organization's life cycle, including formation, operation, and maintenance of a charitable organization's federal and state tax-exempt status. Her robust practice includes corporate and tax advice regarding governance, contracting, fiduciary duties, conflict of interest issues (including private benefit concerns), and unrelated business taxable income issues. Andrea advises sophisticated and start-up private foundations regarding avoiding and addressing self-dealing, domestic and international grantmaking, private foundation compliance, and relationships with taxable organizations. She counsels individual and corporate clients regarding charitable deductions, working with tax-exempt organizations, and charitable giving strategies. Andrea also counsels organizations on donor engagement, and stewardship or modification of restricted gifts under the Washington Nonprofit Corporation Act, UPMIFA, state charitable solicitation requirements, and other state laws. She is a trusted advisor to nonprofit directors and officers, and provides practical advice for navigating big decisions, such as mergers and dissolutions.
Federal and State Tax
Andrea advises clients on US federal income tax considerations related to mergers and acquisitions. Andrea's clients include private corporations, partnerships, and limited liability companies across a variety of industries. Andrea also has particular experience advising large corporate employers on designing and maintaining commuter benefit plans. Along with her federal tax experience, Andrea works with clients on Washington State tax matters in connection with transactional matters and tax planning, including real estate excise tax and compliance with Washington State B&O tax issues.
Prior to joining K&L Gates, Andrea served as an associate at international law firms where she advised clients on U.S. federal income and state tax matters. Andrea's years of experience include working on tax matters for large financial institutions as well as privately-held companies and entrepreneurs.
- Board of Directors, ArtsFund, November 2022 through present
- Washington State Bar Association, Non-Profit Corporations Subcommittee - Worked on Washington Nonprofit Corporation Act, June 2013 through present
- American Bar Association, Tax Section
- Panelist, “Endowment Giving: All Things Considered,” Washington Planned Giving Council, 8 April 2024
- Panelist, “Deploying Family & Philanthropic Capital for Social Benefit,” Larry Kraus Tax Institute for Family Offices, 15 February 2024
- Speaker, “Membership Ins and Outs, Nonprofit Law Institute,” 10 November 2021
- David Weissbrodt & Andrea W. Templeton, Fair Trials? The Manual for Military Commissions in Light of Common Article 3 and Other International Law, 26 LAW & INEQ. 353 (2008).
- Andrea W. Templeton, Lost Potential: International Treaty Obligations and Juvenile Life Without Parole in Edmonds v. State of Mississippi, 26 LAW & INEQ. 233 (2007).
