Emily Little, Esq., LL.M.

Emily Little, Esq., LL.M. concentrates her practice on tax-exempt organizations and charitable giving. Ms. Little advises numerous tax-exempt organizations on a variety of nonprofit corporate and tax-related issues under Section 501(c) of the Internal Revenue Code, including issues related to organization, governance, qualification, merger, lobbying, political campaign activity, private inurement, excess benefit, unrelated business income, endowment and investment matters, and termination.

Additionally, Ms. Little advises private foundations on issues related to self-dealing, minimum distribution requirements, excess business holdings, jeopardizing investments, taxable expenditures, participation in joint ventures, and foreign activities.

Before joining FPLG, Emily worked at a large Texas based firm specializing in tax-exempt organizations. Before law school, Emily was a 7th grade mathematics teacher in North Carolina.

Ms. Little is highly motivated, with a passion for representing tax-exempt organizations. She has an enduring commitment to building trust with clients, developing innovative solutions, and tailoring her services to the unique needs of each situation. Ms. Little's ability to identify and solve problems, legal experience, and depth of understanding of federal taxation regarding tax-exempt organizations allows her to assist clients in achieving their philanthropic goals.