Jason J. Kohout

Jason Kohout is a senior counsel and business lawyer practicing with Foley & Lardner LLP. His work encompasses all areas of tax and corporate law, and focuses on the areas of tax-exempt organizations, charitable giving, political and lobbying law, and advising individuals and closely-held businesses with regard to estate planning and related issues. Mr. Kohout is a member of the firm's Estates & Trusts, Taxation, and Government & Public Policy Practices and the Health Care Industry Team.

Mr. Kohout advises a variety of tax-exempt organizations in all aspects of formation and on-going operations. He currently assists a large membership organization in issues related to unrelated business income tax. Recently, he provided a detailed analysis of UBIT issues for a healthcare research organization. Also recently, he formed two organizations to operate national donor-advised funds. He has advised both donors and charities on how to facilitate tax-advantaged contributions, including donations of interests in operating entities.

Mr. Kohout works with Foley’s Government & Public Policy Practice to advise candidates for elected office, political organizations and businesses regarding campaign finance rules and regulations as well as lobbying registration and reporting requirements. He recently drafted a successful FEC advisory opinion request.

Mr. Kohout has co-developed Foley's Charitable Academy, a presentation series to prepare professionals for board service and involvement with non-profits as pro bono advisors. Mr. Kohout is also an active member of the ABA Tax Section.

In addition to his focus on tax-exempt organizations, Mr. Kohout’s practice includes a wide variety of corporate matters. He has experience with mergers and acquisitions, internal business reorganizations, closely-held business issues, and business formation.