William S. Manne
Bill Manne’s practice focuses on tax, business, and corporate law matters, with an emphasis on tax-exempt and charitable organizations and business owner exit planning. Bill represents a large array of tax-exempt organizations in all phases of their existence, including formation, qualification for and maintenance of applicable tax-exempt status, compliance, structuring joint ventures or for-profit operations, governance, and related matters.
Bill’s practical experience as a financial manager in closely held business enterprises, as well as his certified public accounting experience, management experience, and tax and business law background, allows him to provide valuable services to closely held business owners who are planning for their eventual exit from the business, their younger partner/owners or individuals who are hoping to become owners, or the business entities involved. Bill can help plan and implement such transitions or participate with other professionals by representing clients who are planning or engaging in transactions to accomplish those objectives, including merger or acquisition transactions, restructuring business entities, and implementing equity participation or related qualified or non-qualified benefit plans. Bill understands that clients’ principal objectives in such engagements are often to minimize federal and state income taxes and to minimize risk.
Nonprofit & Tax-Exempt Experience Plus
Revised and updated a foundation’s articles of incorporation and bylaws to bring them into compliance with supporting organization rules, changes in state nonprofit corporate law, and provide for institutional funds management and administration.
Assisted two large charities in combining their operations to improve administrative efficiencies, services to their beneficiaries, and improve overall financial strength.
Formed a family charitable foundation and assisted the entity in structuring its governance and operations. Helped client apply for and receive tax-exempt charitable status from IRS.
Assisted three charitable organizations with their merger plan and provided post-merger services to confirm continuing real property tax exemption.
Business Transactions Plus
Assisted a second generation business owner in planning for and implementing a transition of company ownership to family and key employees.
Led the firm’s team as it assisted a second generation family business and long-term firm client with a complex, vertically integrated business structure, as it planned, negotiated, and then sold substantially all its assets to a larger company.
Counseled three second generation family business owners by providing potential strategies for their eventual transitions from the business.
Business Structure, Governance & Policies Plus
Assisted a charity in revising its bylaws, revising its committee and governance structure, and implementing oversight and procedures to maintain appropriate governance records.
Worked with a local university as it went through the process of closing down, including issues of reformation and placement of endowment funds with other charities.
Conceived a strategy for and assisted the firm's litigation team in eliminating a charitable use restriction from real property to facilitate sale of the property.
Tax Controversy Plus
Worked with executive director and founder of a local charity as it addressed reviews by the IRS and Oregon’s Charitable Activities Division of the Department of Justice.
Supervised a team challenging a loss of property tax exemption in Oregon Tax Court on behalf of a charity client.
Handled appeals and participated in litigation challenging corporate excise taxes imposed by Oregon’s Department of Revenue.
Assisted the trustee of a decedent’s estate in addressing a potential excise tax issue.
- Multnomah Bar Association, Member
- Oregon State Bar, Member
- Tax Section, Past Chair
- Washington State Bar, Member
- American Bar Association, Member
- Oregon Society of Certified Public Accountants
- Not-for-Profit Committee, Past Chair
- Board of Directors, Past Member
- American Institute of Certified Public Accountants, Past Member
- Robison Jewish Home, dba Cedar Sinai Park
- Board of Directors, Past Member
- Past Treasurer
- Oregon Entrepreneurs Network (OEN), Founder
- Recognized with the “Award of Merit” by the Oregon State Bar Taxation Section, 2018
- Selected for inclusion in The Best Lawyers in America® (Portland, OR)
- Litigation and Controversy—Tax, 2011-present; “Lawyer of the Year,” 2020
- Nonprofit/Charities Law, 2016-present
- Tax Law, 2007-present
- Selected for inclusion as an Oregon Super Lawyer, 2006-present
- Rated AV® Preeminent™ by Martindale-Hubbell®
Outside the Office
Bill enjoys traveling, walking, dining, music, and movies.