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Johnston, Allison & Hord, PA

Attorneys in Charlotte, North Carolina

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Charitable Planning & Exempt Organizations

A thoughtful approach to charitable planning can multiply the community impact of a donor’s gift.

Our trusts and estates attorneys represent generous donors and charitable organizations in their charitable planning. We advise private foundations, private operating foundations, medical research organizations, supporting organizations, and public charities, including endowments, educational institutions, churches, community foundations, and other organizations, through all stages of formation, funding, governance, expenditure responsibility, tax compliance, crisis management, and dissolution.  Our clients’ missions range from the arts, the environment, health, and human services to education, religion, military support, and more specific causes.

Our representation of donors includes business owners engaged in pre-transaction charitable planning strategies to leverage and maximize the impact of their charitable gifts, and we assist donors in structuring, negotiating, and documenting major gift agreements, recognition rights, and press release statements that reflect the value and legacy of the family’s philanthropic commitments to our community.

We are extraordinarily proud of the positive impact our clients make in our community, our region, and our nation, and we serve to magnify that impact through thoughtful planning and experienced counsel.

If you have any questions for our Charitable Planning and Exempt Organizations Attorneys, contact us here.


Please note that the above text does not constitute legal advice nor does it create an attorney-client relationship.  Should you be in need of legal services regarding a particular matter, please reach out directly to one of our attorneys. Click here for our full website disclaimer.

Representative Experience

  • Implemented pre-transaction gifts of a closely held business interest and funded charitable remainder trusts to minimize income tax consequences of a contemplated sale of the business and to maximize post-liquidation value of transfers to charity.
  • Advised a client in the formation of a supporting organization funded with closely held stock having a value in excess of $100 million. We helped this client through the sale of the business (so the supporting organization had cash) and shepherded the new organization through its application for tax exempt status with the IRS.
  • Structured new charitable foundations for donors and their families and coordinated the press release and donor recognition of highly publicized gifts.
  • Negotiated planned capital gifts and building naming rights that honored our clients’ generous commitments to their alma maters.

Group Members

  • S. Kyle Agee
    S. Kyle Agee

    Partner

  • David T. Lewis
    David T. Lewis

    Partner

  • Holly B. Norvell
    Holly B. Norvell

    Partner

  • J. Darrell Shealy
    J. Darrell Shealy

    Partner

  • N. Lucille “Lucy” Siler
    N. Lucille “Lucy” Siler

    Partner

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Related Practices

  • Asset Protection Planning
  • Business Succession Planning
  • Business Transactions
  • Condemnation Rezoning & Land Use
  • Construction
  • Creditors’ Rights
  • Elder Law & Special Needs Planning
  • Employment Practices & Benefits
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News / Events

  • Events, News May 22, 2025
    Queens University 47th Annual Estate Planning and Wealth Management Forum
  • News February 18, 2025
    Super Lawyers® 2025 Recognizes 31 JAH Attorneys
  • News January 27, 2025
    Holly Norvell Takes Helm as Trusts & Estates Practice Group Chair
  • Articles January 14, 2025
    How the Commerciality Doctrine Can Affect Your Non-profit
  • News January 2, 2025
    Business North Carolina Legal Elite 2025
  • Articles, News December 18, 2024
    2024 Legal News & Insights
  • News November 7, 2024
    Best Lawyers: Best Law Firms® 2025 Rankings
  • News August 15, 2024
    Best Lawyers® 2025 in America Recognizes JAH Attorneys
  • Events, News July 31, 2024
    45th Annual NCBA Estate Planning & Fiduciary Law Program
  • News July 18, 2024
    JAH Attorneys Recognized in Chambers & Partners® High Net Worth Guide 2024
  • News June 17, 2024
    2024 Summer Associates
  • Events, News May 15, 2024
    Meritas Annual General Meeting 2024
  • News April 23, 2024
    Sheldon Stokes Featured on BrandBuilders Podcast™
  • Articles, News April 11, 2024
    The Corporate Transparency Act Explained
  • News January 16, 2024
    Super Lawyers® 2024 Recognizes 21 JAH Attorneys
  • News January 2, 2024
    Business North Carolina 2024 Legal Elite Recognizes 23 JAH Attorneys
  • Articles December 28, 2023
    2023 Legal Thought Leadership
  • Events, News October 2, 2023
    Johnston Allison Hord Volunteers with Roof Above
  • News August 17, 2023
    Best Lawyers® 2024 in America Recognizes JAH Attorneys
  • News August 8, 2023
    Chambers and Partners High Net Worth Guide 2023 Recognizes JAH Attorneys
  • News June 22, 2023
    2023 Summer Associates
  • News June 5, 2023
    Best Lawyers® 2023 Women in Law Issue Highlights JAH Attorneys
  • News May 10, 2023
    Meritas Global Annual Meeting 2023
  • News May 8, 2023
    Meritas Global Annual Meeting 2024 to be Held in Charlotte, NC
  • News April 27, 2023
    Johnston Allison Hord Earns Recertification in Meritas Law Firms Worldwide
  • News January 23, 2023
    Morry Johnston Retires from Johnston Allison Hord
  • News January 18, 2023
    Super Lawyers 2023 Recognizes JAH Attorneys
  • News January 3, 2023
    Business North Carolina’s 2023 Legal Elite Recognizes 22 JAH Attorneys
  • Articles December 27, 2022
    2022 Legal Thought Leadership
  • News December 19, 2022
    Best Lawyers® 2023 Family Law Issue Highlights JAH Attorneys
  • Articles, News December 12, 2022
    IRS Announces 2023 Inflation Adjustments
  • Events, News November 15, 2022
    Johnston Allison Hord Celebrates Morry Johnston’s 85th Birthday
  • Articles November 10, 2022
    What are a Nonprofit Director’s Fiduciary Duties?
  • News November 3, 2022
    Best Lawyers® “Best Law Firms” 2023 Rankings
  • Events, News October 17, 2022
    Kyle Agee and Kim Kirk Present at The Duke University Estate Planning Conference
  • Articles, Case Studies October 3, 2022
    Foreign Bank and Financial Accounts: FBAR Reporting and Penalty Determination
  • Events, News September 30, 2022
    Johnston Allison Hord Volunteers at Crisis Assistance Ministry
  • News August 18, 2022
    Best Lawyers® 2023 Recognizes JAH Attorneys
  • News July 18, 2022
    Chambers and Partners 2022 High Net Worth Guide Recognizes JAH Attorneys
  • News June 20, 2022
    Best Lawyers® Corporate Law and Commercial Litigation Issue 2022 Highlights JAH Attorneys
  • Events, News May 27, 2022
    Kim Kirk Speaks at 44th Annual Estate Planners Day
  • News April 22, 2022
    Chambers & Partners Recognizes Meritas Law Firms Worldwide
  • Articles April 18, 2022
    What Does Signed Under Seal Mean?
  • News March 22, 2022
    Kyle Agee Elected as ACTEC Fellow
  • Articles February 28, 2022
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  • Articles, News January 25, 2022
    New Tax Exemption Amounts 2022 | Estate Planning
  • News January 13, 2022
    Super Lawyers 2022 Recognizes JAH Attorneys
  • News January 4, 2022
    Legal Elite 2022 Recognizes 18 JAH Attorneys
  • Articles October 12, 2021
    Probate vs. Non-Probate Property | Estate Planning
  • News August 19, 2021
    Best Lawyers® Recognizes Johnston Allison Hord Attorneys
  • News July 22, 2021
    Johnston Allison Hord Named in Chambers High Net Worth Guide 2021
  • News December 22, 2020
    New Year’s Resolution 2021
  • Articles November 11, 2020
    Tax Update: Review of the Kaestner Decision
  • Articles November 2, 2020
    Fiduciary Litigation Explained
  • Articles October 28, 2020
    Federal Tax Law Updates
  • Articles September 29, 2020
    Benefits of Funding a Revocable Trust in South Carolina
  • News September 21, 2020
    Strategic Business Planning: How to Give and Get More From Liquidity Events
  • Articles September 21, 2020
    Updates in Elder Law and Special Need Planning 2020
  • Articles September 15, 2020
    Nonprofit and Charitable Organizations 2020 Update
  • Articles September 8, 2020
    Spotlight on The SECURE Act
  • News July 9, 2020
    Johnston Allison Hord Attorneys Named in Chambers High Net Worth Guide 2020
  • Articles, News April 21, 2020
    COVID-19 Trusts and Estates Practice Update
  • News August 15, 2019
    Johnston Allison Hord Attorneys Named in Best Lawyers 2020
  • News May 18, 2019
    Johnston Allison Hord Attorneys Named in Chambers High Net Worth Guide 2019
  • News January 5, 2018
    JAH Tax Reform Summary
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