Edward B. Spinella

Edward B. Spinella, a partner, is a member of the firm’s Executive Committee, the Business and Finance Department, the Chair of the Tax-Exempt Organizations Group and the Co-Chair of the Education Group. He is also a member of the Privately Owned Business and Health Care Practice Groups.

Ed serves as general counsel to a diverse array of tax-exempt organizations including start-up public charities, social service providers, other healthcare organizations, private foundations, social clubs and trade associations. Recently, he has counseled clients in connection with cutting-edge projects such as the creation of integrated affiliated systems containing tax-exempt and for-profit organizations as well as the conversions of tax-exempt entities into for-profit entities and vice versa. Ed regularly advises his clients regarding mergers, including mergers of religious institutions such as synagogues and churches, affiliations, joint ventures and other collaborations. He has familiarized himself with the tax-exempt sector generally by speaking to executives, volunteer fiduciaries and advisors.

In addition to his tax-exempt organizations practice, Ed regularly provides general counsel services to various for-profit entities with an emphasis on closely-held businesses and entrepreneurial start-ups.

Ed is an active member of the Connecticut Bar Association (CBA) working group developing amendments to the Connecticut Model Entity Transactions Act regarding the inclusion of nonstock corporations.  He was a member of the CBA’s LLC Act subcommittee in connection with its overhaul of the LLC Act.  He received his B.A. from the College of Holy Cross and his J.D. from the University of Connecticut Law School.

Representative Matters:

• Helping tax-exempt organizations navigate the various opportunities and risks presented by the COVID-19 pandemic including: (1) applying for Paycheck Protection Program assistance and procuring loan forgiveness, (2) steering through other aspects of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), (3) facilitating direct assistance to individuals impacted by COVID-19, (4) analyzing the use of endowment and other donor restricted assets to weather significant operational disruptions, (5) assisting directors and management with prudently utilizing remote meetings and other technological means to effectively govern and satisfy their respective related fiduciary duties, and (6) responsibly exploring new revenue generating activities including structuring joint ventures between tax-exempt organizations and/or for-profit organizations and/or spinning-off for-profit subsidiaries.
• Representation of Qualidigm in connection with a two-step collaboration with Maine Quality Counts beginning with a corporate affiliation and ending with a statutory merger.
• Representation of District Innovation and Venture Center, Inc. in connection with its contractual collaboration with Holberton School.
• Representation of Arc New London County in connection with its merger with Arc Quinebaug Valley.
• Representation of three separate religious institutions in connection with statutory mergers. 
• Representation of private foundations regarding formation, governance, ongoing IRS compliance, and IRS approval of various grantmaking policies including equivalency determinations relating to international activities.
• Representation of public charities regarding expenditure responsibility grant arrangements with for-profit socially conscious organizations.

• Business and Finance
• Education
• Emerging Companies
• Employee Benefits and Executive Compensation
• Health Care
• Privately Owned Businesses
• Tax
• Tax Practice and Procedure
• Tax-Exempt Organizations

• American Bar Association
• Connecticut Bar Association

2019 40 Under Forty, Hartford Business Journal

• HARC, Inc., Board of Directors
• Connecticut Explored, Inc., Board of Directors
• Northwest Catholic High School, Former Member of Board of Directors

• Ed Spinella Quoted in the Hartford Business Journal on How Nonprofits are Diversifying Their Revenue Streams
• October 14, 2020 - Edward B. Spinella Elected to Murtha Cullina LLP Executive Committee
• July 24, 2019 - Edward B. Spinella Named “40 Under Forty” by Hartford Business Journal
• June 14, 2017 - Edward B. Spinella Joins Business and Finance Department

• Ed Spinella and Julia Boisvert to Attend TANGO's 2022 Building Bridges Conference
• April 14, 2021 - Tax-Exempt Organizations Webinar: 2021 Legal Risk Management
• October 21, 2020 - Revisiting Commerciality in the Context of Today's Business-Minded Nonprofits
• August 19, 2020 - Tax-Exempt Organizations Group Webinar: Connecticut UPMIFA Rules and Accounting for Restricted Gifts
• May 20, 2020 - Tax-Exempt Organizations Group Webinar: Surviving the Nonprofit Quarantine!
• March 20, 2019 - Law Lab Business Lunch Series: Non Profit 101
• March 19, 2019 - reSET Business Lunch Series: Non Profit 101

• April 16, 2020 - Tax-Exempt Organizations Group - Capturing Opportunities and Avoiding Risks As We Adapt to the COVID-19 Pandemic
• April 1, 2020 - Tax-Exempt Organizations Group News: CARES Act Relief for Tax-Exempt Organizations
• February 2, 2018 - Non-Profit Group News: Authority Over Charitable Gaming in Connecticut Shifts to Municipalities
• November 8, 2017 - Non-Profit and Education Groups News: Are Big Changes To The Tax Code In Store For Tax Exempt Organizations?

• August 2017 - Property Tax Exemption: What is it and Should it Survive?

• Ed Spinella Participates in Lex Mundi Foundation Management Program
• December 8, 2021 - Ed Spinella and Julia Boisvert Presenting at the 2021 Connecticut Nonprofit Alliance Annual Conference
• October 6, 2021 - Ed Spinella Presenting “Legal Tales from the Tax-Exempt Trenches” For TANGO Building Bridges 2021 Nonprofit Week
• November 19, 2020 - Ed Spinella and Julia Boisvert Presenting at the 2020 Connecticut Nonprofit Alliance Annual Conference
• March 5, 2020 - Ed Spinella and Julia Boisvert Presenting at TANGO Workshop on "Navigating the Legal Landscape of Advocacy and Election Activities for Tax-Exempt Entities."
• October 8, 2019 - Ed Spinella and Julia Boisvert present TANGO Workshop titled "Unlocking New Revenue Sources: Legal and Accounting Considerations."
• June 14, 2019 - Matthew K. Curtin and Edward B. Spinella will present conduct an "Internal Investigations" segment at the Independent School HR Forum
• September 14, 2018 - Ed Spinella Presenting at TANGO Conference on "Compensating Directors: Navigating the Legal Landscape"
• June 28, 2018 - Ed Spinella Presenting on Nonprofit Real Estate Exemptions at CTCPA's Not-For-Profit Organizations Conference
• May 10, 2018 - Ed Spinella and Shera Golder Presenting on Ethics in Fundraising for the Planned Giving Group of Connecticut
• April 12, 2018 - Ed Spinella and Julia Boisvert present TANGO Workshop titled "The Collaboration Spectrum."
• March 20, 2018 - Ed Spinella Presenting on Fundraising at CT Small Independent School Business and Human Resource Forum
• October 19, 2017 - Patricia Reilly and Ed Spinella Presenting at TANGO Conference "Nonprofits Moving Forward"
• June 27, 2017 - Edward Spinella will be presenting on “CT Non-profit Mergers, Acquisitions and Affiliations” at The Not-For-Profit Organizations Conference sponsored by the Society of Certified Public Accountants, Inc.
• June 7, 2017 - Kari Olson, Joe Schwartz and Ed Spinella will be speaking on "Nonprofit Tax Exempt Organizations" at the Connecticut Association of Assessing Officer's Annual Assessors School at UConn

• February 25, 2021 - Tax-Exempt Organizations News: The Financial intersection of COVID expenses and the (inflated) Stock Market

• Connecticut

• University of Connecticut School of Law (J.D., with honors, 2008)
• College of the Holy Cross (B.A., summa cum laude, 2005)