Missteps Nonprofits Make When Engaging in Fundraising & Revenue-Generating Activities (2026 Nonprofit Law Essentials session)

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.

Mr. Owen is Counsel in the Pittsburgh law firm of Sherrard, German & Kelly, P.C. He has represented a broad range of nonprofit clients, including health care providers, social welfare organizations, universities, churches, other public charities, business associations, social clubs, pension plans, private foundations, public entities and individuals in nonprofit, tax, employee benefit and business transaction matters. Mr. Owen’s practice focuses on the establishment of many different types of charitable and other tax-exempt organizations with the Internal Revenue Service. He has advised on complete reorganizations of tax-exempt entities, including taxable and tax-exempt affiliates, and sales and conversions of nonprofit entities to for-profit entities, and vice versa. With respect to existing tax-exempt organizations, Mr. Owen has substantial experience with the Form 990 information return, the unrelated business income tax, intermediate sanctions, planned giving and other compliance areas. He also has extensive experience in designing executive compensation and employee benefit plans for nonprofit organizations. Mr. Owen received his law degree from the University of Akron School of Law, where he was a member of the Akron Law Review. He received an undergraduate degree in history cum laude from Grove City College and a master’s degree in law and taxation from the Marshall-Wythe School of Law, College of William and Mary, where he graduated first in the day division. Mr. Owen has passed the certified public accountant examination in Connecticut. He is a member of the Allegheny County Bar Association where he serves as a member of the Nonprofit Organizations Committee, Probate and Trust Law Section, and Tax Section.He is currently a member of the Standards for Excellence Committee of the Pennsylvania Association of Nonprofit Organizations, Chairman of the board of directors of the St. Barnabas Nursing Home, and Chairman of the Legislative Affairs Committee of the Pittsburgh Planned Giving Council. Mr. Owen has lectured extensively and authored a number of articles on tax-exempt, nonprofit and business law matters. He is admitted to practice law in Pennsylvania and Ohio. In 2005, he was awarded the Allied Professional of the Year by the Pittsburgh Planned Giving Council.