Bert Harding has practiced federal tax law for over 30 years and has a strong relationship with his clients based on his integrity and responsiveness to their needs. He specializes in nonprofit organization tax matters drawing on the knowledge and experience that he had gained while working in the IRS’s Exempt Organizations Division and as a partner at an international law firm.
Mr. Harding currently represents a wide variety of nonprofit organizations, including general foundations, scientific research institutions, and colleges and universities in connection with ongoing tax issues. He also represents a number of overseas international schools and associated U.S support foundations. In addition, he represents clients across the spectrum of federal tax issues in audits and other controversies with the Internal Revenue Service.
He is a frequent speaker at tax law conferences, including those sponsored by the National Not-for-Profit Industry, the National Association of College and University Attorneys (NACUA) and the National Association of College and University Business Officers (NACUBO).
Recent projects include obtaining tax exempt status for nonprofit organizations; negotiating a voluntary compliance closing agreement with the IRS involving failure to withhold US taxes on wage payments made to foreign-based employees; and representing a university in connection with an IRS audit regarding various unrelated business income tax issues.
Publications and Speeches
- Author, The Tax Law of Colleges and Universities (5th ed.)
- Author, Bureau of National Affairs Portfolio, “U.S. Income Taxation of Foreign Students, Teachers, and Researchers”
- Speaker, National Not-for-Profit Industry Conference, 2019
- Speaker, Higher Education Taxation Institute, 2013-2019
- Speaker, the National Association of College and University Attorneys (NACUA)
- Speaker, the National Association of College and University Business Officers (NACUBO)
George Washington University Law School, J.D.
Duke University, B.A., Political Science and Government
- Baker & McKenzie, Partner
- Internal Revenue Service, Exempt Organizations Division, Tax Law Specialist
Areas of Practice
- United States Tax Court, Judge Bruce M. Forrester