Kelly L. Hellmuth

Kelly Hellmuth is a private wealth services attorney based in Holland & Knight's Jacksonville office, where she focuses on charitable and nonprofit issues on a national scale. She represents public charities, private foundations, trustees of charitable trusts, religious institutions, trade associations and other tax-exempt organizations, in addition to donors. Since 2019, The Florida Bar has certified Ms. Hellmuth as a Board Certified Specialist in Tax.

Ms. Hellmuth guides her clients through all aspects of the complex world of nonprofit law and tax exemption. She assists with structuring tax-exempt entities, obtaining exemption from federal income tax, complying with tax rules, adopting good governance principles and best practices, and planning and substantiating gifts. She has significant experience with issues including unrelated business taxable income, private inurement and private benefit, excess benefit transactions, self-dealing, excess business holdings, taxable expenditures, minimum distributions, fundraising regulations and endowments.

Ms. Hellmuth also provides advice regarding charitable gift planning and the charitable aspects of estate planning, probate administration and trust administration, including through the traditional use of charitable trusts, bargain sales, charitable gift annuities and conservation easements, as well as innovative tax strategies.

In addition, as a member of the American Bar Association (ABA) Section of Taxation, Ms. Hellmuth served on a committee that submitted comments to the Internal Revenue Service (IRS) regarding its Notice 2021-56 on the ability of LLCs to qualify as 501(c)(3) organizations. In this role, she shared principal responsibility for preparing the comments.

Prior to entering private practice, Ms. Hellmuth served as a legislative assistant for the late U.S. Rep. E. Clay Shaw Jr. (R-Fla.).