Ruth Madrigal has extensive experience, both within the government and in private practice, advising on a wide variety of legal and tax policy issues affecting charities and other tax-exempt entities, as well as advocating for clients before the IRS, Treasury, and Congress. Clients turn to her for advice on issues such as entity choice, private foundation rules, intermediate sanctions, unrelated business activities, reporting, and governance. Ruth is widely recognized for her experience in the impact investing area, having drafted the recent Treasury guidance on program-related investments and other types of mission-related investments.
Having spent six years as an attorney and policy advisor in the Office of Tax Policy at the US Treasury Department, Ruth has extensive knowledge of the administrative guidance process as well as the substantive tax law affecting tax-exempt organizations. In her role, she was responsible for advising the Assistant Secretary of Tax Policy on all tax matters involving charities and other tax-exempt organizations, as well as drafting regulatory and legislative proposals relating to the tax-exempt sector and charitable giving. She represented Treasury in public hearings and meetings with other federal agencies, foreign governments, members of Congress, and state regulators. She is also sought after as an advisor on tax-exempt policy matters and an advocate on both legislative and regulatory proposals.
Ruth frequently writes and speaks on impact investing, implications of the Tax Act of 2017 for tax-exempt organizations, and other matters pertaining to exempt organizations.