Kimberly Eney serves as the San Francisco leader in the firm's Nonprofits and Tax-Exempt Organizations practice and co-leads the firm's Family Office practice, where she advises philanthropists and tax-exempt organizations on tax matters integral to advancing their missions. Kim's clients include philanthropists; major private foundations; family offices and family foundations; company foundations; media, entertainment and sports organizations; scientific and medical research organizations; and churches and religious organizations, among other types of special-purpose organizations. Kim assists private foundations in navigating the Chapter 42 excise tax regime applicable to their grant-making, investments and operations, including the rules on self-dealing, taxable expenditures, international grant-making, excess business holdings and qualifying distributions. She reviews and advises on complex grant agreements and transactions, and she works with clients on structuring and maintaining impact investing programs, including program-related investments (PRIs) and mission-related investments (MRIs). In addition, Kim advises executive teams and boards on the development of good governance practices, including the grants review and approval process, the management of complicated conflict-of-interest matters, and the resolution of board disputes. She also focuses on supporting clients in forming new tax-exempt entities and evaluating compliance with the tax laws related to tax-exempt entities and charitable giving, including the use of donor-advised funds and supporting organizations, the unrelated business income tax, lobbying and political activity restrictions, related party transactions, compensation practices, fiscal sponsorships, private operating foundations, joint ventures and partnerships, and affiliated entities, including limited liability companies and Section 501(c)(4) organizations. Kim's practice has evolved from a long-standing commitment to the nonprofit sector. She spent over a decade at an international law firm advising tax-exempt organizations, and she also served as vice president of legal at the Fidelity Foundations, where she was a member of the executive team and advised the foundations on a variety of legal matters. During law school, Kim was a fellow at the National Center on Philanthropy and the Law. Prior to attending law school, Kim worked at a boutique consulting firm, where she advised tax-exempt organizations on communications, public relations and public policy strategies. She currently serves as Vice Chair of the Exempt Organizations Committee of the American Bar Association, Section of Taxation. Kim is admitted in the District of Columbia and New York only, and her legal services are limited to federal matters before U.S. agencies, including matters impacting federal tax-exempt organizations.