Mark Diskin

Partner

Email
202-861-0740

Education

  • J.D., George Washington University, 1980
  • B.A., Economics, University of Michigan, 1976

Bar Admissions

  • District of Columbia
  • Maryland
  • Missouri

Mr. Diskin is a member of the bars of the United States Supreme Court, United States Tax Court, United States Court of Federal Claims, United States Court of Appeals for the District of Columbia Circuit, and federal district courts in the District of Columbia and Maryland.

Practices

  • Tax-exempt Organizations
  • Charitable Contributions and Planned Giving
  • Non-profit Organization Governance
  • Trademarks

Expertise

Diskin is based in the Washington, DC office and advises on federal tax issues related to tax-exempt organizations including public charities, private foundations, social welfare organizations and trade associations. In particular, Diskin advises on formation of new tax-exempt organizations, obtaining recognition of federal tax-exempt status and maintaining tax-exempt status; lobbying limits; executive compensation arrangements; unrelated business income issues and issues on “private inurement,” “private benefit”  and “excess benefit transactions.”

Diskin provides counsel on donor advised funds, restricted gifts and “endowments” within the Uniform Prudent Management of Institutional Funds Act.

Diskin advises on charitable contributions and planned giving; for example, charitable remainder trusts, charitable gift annuities, real estate donation and bargain sale agreements.

Diskin prepares corporate governance policies such as records retention policies, accountable reimbursement plans, “whistle blower” protection policies and conflict of interest policies.

Diskin represents tax-exempt organizations in IRS audits and administrative appeals of adverse audit findings and before the United States Tax Court.

Diskin provides advice related to registration of trademarks and service marks, trademark license and royalty license agreements and assignments of trademarks. 

Diskin appeared before the United States Supreme Court with Errol Copilevitz and firm members MacKenzie Canter III and William Raney, in the First Amendment charitable fundraising case, Illinois ex rel. Madigan v. Telemarketing Associates, 539 U.S. 600, in 2003.