John K. Graham

John concentrates his practice in tax-exempt organizations, estate planning, sophisticated charitable giving, private foundation tax planning and the unrelated business income tax. He has also lectured extensively in the tax area. John has helped organize and establish the qualifications for numerous private and public foundations and other charitable organizations including schools, medical research, religious, social welfare and cultural organizations.

Bar & Court Admissions

• Massachusetts
• U.S. Tax Court

Education

• Research Fellow, Yale Law School
• LL.M., Taxation, New York University
• J.D., Lewis & Clark Law School
• B.A., Dartmouth College

Community Engagement

• American and Boston Bar Associations, Tax Section, Exempt Organizations
• Massachusetts Board, Conservation Law Foundation, 2006-Director, National Health Research Foundation, 1984-1992
• United States Ski Association, New England Masters Skiing

Awards & Honors

• Best Lawyers’ 2013 Boston Tax Law Lawyer of the Year
• Best Lawyers’ 2011 Boston Non-Profit/Charities Lawyer of the Year
• Best Lawyers in America® (2010-2023)
• Massachusetts Super Lawyers (2006-2012)
• Legal 500 U.S. (2014, 2015)

• Sullivan Team Advises on Launch of OneTen
  Press Release
  December 11, 2020
• Relief to Nonprofits and Incentives for Charitable Giving under the CARES Act
  Client Alert
  April 1, 2020
• Top New York Cases To Watch In 2019
  Law360, Quoted
  January 1, 2019
• NY Suit Against Trump May Open Door To Criminal Charges
  Law360, Quoted
  June 15, 2018
• "Social Clubs: Establishing the Right to Exemption under Section 501(c)(7) and a Proposal for Expanding the Scope of Exemption," 33 Tax Lawyer 881 (1980)
• "Lifetime Income Trusts Benefit Charitably-Minded Taxpayers," 254 Journal of Taxation 300 (1981)

Seminars & Presentations

• The CARES Act – New Retirement Plan Liquidity Options, Charitable Giving Options and Nonprofit Considerations
  Webinar (April 7, 2020)

• "The Intersection of Estate Planning and Tax Exempt Organization Lawyers: Charitable Planning with Various Charitable Entities and Vehicles," Boston Bar Association (November 2010)
• "Latest Developments in Unrelated Business Taxable Income," MCLE 9th Annual Nonprofit Law Conference, Boston, MA (March 2008)
• "Private Foundations and Supporting Organizations," MCLE Representing Nonprofits Basics Plus (2008, 2007, 2006)
• "Charitable Contributions and Other Developments Affecting Exempt Organizations," Federal Tax Institute of New England (2003)
• "Exempt Organizations and Foreigners Investing in Passthrough Entities," Federal Tax Institute of New England (1999)
• "Charitable Remainder Trusts," Bentley Tax Forum (1998)