Ms. Adler currently serves on the governing bodies of several nonprofit organizations, including the American Civil Liberties Union of Northern California, the ACLU of Northern California Foundation, the Hartnell College Foundation, and the Nancy Buck Ransom Foundation. From 2011 through 2020 she was a trustee and program officer of the Claire Giannini Fund, an independent foundation focused on the wellbeing of children and youth. She has served on the boards of directors of the Community Foundation for Monterey County, the International Center for Not-for-Profit Law, and the UC Santa Cruz Foundation, among others. Ms. Adler chaired the Exempt Organizations Committee of the ABA Tax Section. She served on the IRS Advisory Committee for Tax-Exempt and Governmental Entities and the advisory board of the National Center for Philanthropy and Law at New York University. Ms. Adler also taught the law of nonprofit organizations at Berkeley Law and the University of San Francisco.
In 2011, Ms. Adler received the Vanguard Award from the Business Law Section of the American Bar Association, honoring her distinguished lifetime contribution and commitment to nonprofit law.
Education
- J.D., Boalt Hall School of Law, University of California, Berkeley, 1982
- B.A., University of California, Santa Cruz, 1971
Professional Affiliations
Ms. Adler is the chair of the Board of Directors of the International Center for Not-for-Profit Law and a trustee and program officer of the Claire Giannini Fund. Ms. Adler served on the IRS Advisory Committee for Tax-Exempt and Governmental Entities and the advisory board of the National Center for Philanthropy and Law at New York University. She served on the Board of Trustees of the University of California Santa Cruz Foundation and chaired the Exempt Organizations Committee of the ABA Tax Section, Ms. Adler also taught the law of nonprofit organizations at Boalt Hall and the University of San Francisco.
In 2011, Ms. Adler received the Vanguard Award from the Business Law Section of the American Bar Association, honoring her distinguished lifetime contribution and commitment to nonprofit law.
Speaking & Teaching
Before her retirement from legal practice, Ms. Adler lectured frequently on legal issues of interest to nonprofit organizations and their board members. She consulted with governmental and non-governmental organizations in China on the development of China’s legal framework for charitable entities. She currently consults with selected grantmakers and donors on non-law questions of philanthropy and governance.
Bar Admissions
Ms. Adler is an inactive member of the State Bar of California.
Related Publications (3)
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April 2005
Equivalency or Expenditure Responsibility? A Guide in Plain English
A hypothetical private foundation wants to make a cross-border grant. The foundation has completed its program-specific due diligence and has also taken the steps it deems necessary in the circumstances to guard against diversion to non-charitable ends. The foundation must now consider the tax technicalities of making a grant to a non-U.S. organization.Author
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November 1997
Proactive Grantmaking Can Reach Beyond the Public Charity Grantee
All charities are regulated. Private foundations, however, are subject to an additional array of Regulations and restrictions. Many private foundations limit their activities to making grants to established public charities because they fear they might run afoul of these rules. Moreover, donors to private foundations receive less generous tax benefits than those available to donors…Author
