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Edward B. Spinella is a member of the firm’s Executive Committee and the Business Law, Privately Owned Businesses and Health Care practices.  Ed is chair of the firm's Tax-Exempt Organizations practice and co-chair of the Education practice.

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. 

  • 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.

  • American Bar Association

  • Connecticut Bar Association

  • Co-Presenter, "From Mission to Margin: A Nonprofit's Journey into Social Enterprise," TANGO 2023 Building Bridges Nonprofit Conference, (November 30, 2023)
  • HARC, Inc., Board of Directors

  • Connecticut Explored, Inc., Board of Directors

  • Northwest Catholic High School, Board of Directors Former Member

Areas of Focus