Ryan Oberly

Partner

Ryan Oberly is a partner in the firm and represents a diverse group of tax-exempt organizations, including public charities, private foundations, religious and educational institutions, trade associations, social clubs, and social enterprises.

From start-ups to complex corporate and tax planning, Ryan works with clients to protect tax-exempt status, facilitate organizational growth, and manage risks. He has successfully represented clients in all stages of IRS audits, state attorney general investigations, and other diverse crisis situations. He currently chairs the firm's federal tax, international, and intellectual property practice groups. In this capacity, he regularly advises on structuring operations and transactions to maintain tax-exempt status, address unrelated business income, private benefit and increment, political campaign and lobbying restrictions, private foundation excise tax considerations, and other federal tax issues affecting nonprofits. Ryan also works with clients engaged in international operations and provides counsel on grantmaking, OFAC sanctions compliance, and other tax and non-tax issues that arise in international philanthropy. He is also well-versed in intellectual property issues facing nonprofits and regularly works with clients to register, protect, transfer, and enforce trademark and copyright interests.

Ryan has served as an adjunct professor at Charleston School of Law and DePaul University's College of Law, where he taught courses on the Law of Nonprofit Organizations. He is active in the American Bar Association's Exempt Organizations Committee and regularly speaks on a diversity of nonprofit legal and tax developments.

Outside of work, Ryan can be found watching sports, reading history, or doing anything active in Charleston's Daniel Island community where he lives with his wife and three children.

Professional Involvement
  • American Bar Association, Federal Tax Section- Tax-Exempt Organizations Committee (Religious Organization & International Philanthropy Sub-Committees)
  • Contributor to ABA's Comments on IRS Notice 2020-36, Proposed Revisions to Group Exemptions, September 2020
  • IRS' TE/GE Advisory Council Member, 2007-2022
  • Illinois Super Lawyers®-Rising Star, 2014-2018 (Non-Profit Law)
  • Chicago Bar Association's Tax-Exempt Organizations Committee, Chairman, 2008-2010, 2012-2013
  • CBA's Fed Tax Executive Board from 2009-2010
  • Christian Legal Society
Publications
  • Religious Tax Reclassification for Public Charities, Co-author with Sally Wagenmaker and Paul Winters, Taxation of Exempts (January/February 2022)
  • Donor Naming Considerations, Co-author with Elisa Anchan, Taxation of Exempts (July/Aug. 2020)
  • A Gift Not So Simple--Tax Issues Associated With 'Love Offerings', Co-author with Michael Mosher, Taxation of Exempts (July/Aug. 2012)
  • IICLE's Nonprofit Corporation Guide: a Organizing a Nonprofit Corporation (2012)
  • General Legal Questions for Nonprofits, Illinois Attorney General's Charitable Trust Bureau
    (2006)
Community Involvement
Speaking Engagements
  • Tax Roundtable: Taking the Wheel: Audit and Tax Challenges of Charitable Vehicles, Illinois CPA Society Annual Not-for-Profit Organization Conference (2022)
  • The Perils and Pitfalls of Lawyers Serving on Boards of Churches and Other Nonprofits, Christian Legal Society (2022)
  • Legal Aspects of International Missions, CLS General Counsel Forum (2022)
  • Exempt/Non-Exempt Joint Ventures: Furthering Exempt Purpose Through Partnerships with For-Profit Companies, Strafford (2022 & 2018)
  • Hate Speech: An Overview for Tax Exempt Organizations, American Bar Association Section of Taxation, Exempt Organizations (2020)
  • Nonprofits Engaging in International Activity: Learn the Rules and Avoid the Risks, NonprofitWebAdvisor (2019)
  • Fundraising Compliance: Navigating New Lands with Old Maps, Chicago-Kent College of Law's 38th Annual Conference on Not-For-Profit Organizations (2019)
  • Form 990 Related Party and Compensation Disclosures, Chicago-Kent College of Law's 37th Annual Conference on Not-For-Profit Organizations (2018)
  • Nonprofit Law for the Arts, Charleston Arts Alliance (2017)
  • Why Our Clients Are Exempt: The Role of Tax Policy for 501(c)(3) Practitioners, Chicago Bar Association (2016)
  • Diplomacy and the Law: The Art of Nonprofit Mergers, Chicago Bar Association (2015)
  • Cause-Related Marketing, Commercial Co-Ventures, and the New Era of Multi-State Fundraising, Chicago-Kent College of Law's 32nd Annual Conference on Not-For-Profit Organizations (2014)
  • Where's My Application? - An Anecdotal and Practical Discussion of Exempt Organization Processing in the Wake of the IRS Scandal, IRS TE/GE Advisory Council (2013)
  • The Significance of 'Control' in Multi-Corporate Structuring for Exempt Organizations, Chicago Bar Association (2013)
  • Recent Tax Developments for Religious Organizations-A Review of the Supreme Court Hosanna-Tabor Decision, Chicago Bar Association (2012)
  • Ethical Pitfalls for Attorneys Serving on Nonprofit Boards, Illinois State Bar Association (2011)
  • Unrelated Business Income Tax Issues in Creative Fundraising, Christian Community Development Association (2011)
  • Legal Structuring for Multi-Site Churches, New Thing Exponential Conference (2010)
  • Top Ten Legal Hot Spots for Tax-Exempt Camps, American Camping Association (2010)
  • International Grantmaking, Northwestern School of Continuing Studies (2009)
  • Multi-State Charitable Solicitation Compliance, Illinois CPAs for the Public Interest (2008)
Adjunct teaching engagements
  • Charleston School of Law
  • DePaul University College of Law
  • DePaul University Graduate School
  • Harper College
  • Northwestern University Institute of Continuing Education

Contact

ryan@wagenmakerlaw.com
+843.377.8969

Education

J.D. University of Richmond
Universidad de Deusto (International Law)
B.A. Denison University (History and Spanish)

Bar Admissions

South Carolina
Illinois
United States Tax Court
Professional Involvement
Speaking Engagements
Publications
Adjunct Teaching Engagements
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