Frederick J. Gerhart


Frederick J. Gerhart

Retired Partner

Philadelphia | Cira Centre, 2929 Arch Street, Philadelphia, PA, United States of America 19104-2808
+1 215 994 2838 | +1 215 994 2222


Frederick J. Gerhart concentrates his practice on the state taxation of business and investment entities as well as the federal and state tax treatment of nonprofit organizations, including healthcare organizations, private foundations, supporting organizations, and donor-advised funds, and has advised on structural and governance issues of nonprofit corporations; endowment and charitable trust matters; international philanthropy; unrelated business income tax; tax reporting and return filing requirements; and IRS audits, appeals, and litigation. He represents both charitable institutions and donors in designing and implementing sophisticated charitable giving techniques such as charitable remainder trusts, charitable lead trusts, charitable gift annuities, conservation easements, bargain sales, and pooled income funds. Mr. Gerhart is listed in Best Lawyers in America for his work in tax law as well as non-profit/charities law. He served as Attorney-Adviser for the United States Tax Court from 1971 to 1973.

Mr. Gerhart has authored two treatises, “The Gift Tax” for the Practising Law Institute, and “Unrelated Business Income Tax Issues in Health Care,” for the Bureau of National Affairs’ (BNA) Health Law and Business Series. He has authored several submissions to the Internal Revenue Service on behalf of both the ABA Tax Section’s Exempt Organizations Committee and the ABA Health Law Section’s Tax and Accounting Interest Group. Mr. Gerhart has helped organize and run several ABA Tax and Health Law Conferences and has recently spoken on such topics as “Ethics, Privilege, and IRS Circular 230 in Exempt Organizations Practice,” “IRS Issues Guidance on Ancillary Joint Ventures,” and “St. David’s Remanded: 5th Circuit Speaks on Joint Ventures.” He recently delivered a speech entitled “Private Foundations, Donor-Advised Funds, and More” at the Pennsylvania Bar Institute’s Non-Profit Institute.

  • Drake University, B.A., 1968
  • Harvard Law School, J.D., 1971
  • Pennsylvania
  • Chair of the Exempt Organizations Committee of the ABA Tax Section
  • Former chair of the Tax and Accounting Interest Group of the ABA Health Law Section
  • Former member of the Council of the Philadelphia Bar Association’s Tax Section
  • Taught in the Graduate Tax Programs of the law schools of Villanova University and Temple University
Speaking Engagements
  • Legal Update Panel — Annual Meeting of the American Association and Services for the Aging, San Diego, CA (May 21, 2004)
  • Private Foundations, Donor Advised Funds, and More — PBI's 2004 Annual Non-Profit Institute, Philadelphia, PA (May 20, 2004)
  • Ethics, Privilege, and IRS Circular 230 in Exempt Organizations Practice — Exempt Organizations Committee of the ABA Tax Section, Washington, DC (May 7, 2004)
  • Joint Ventures and Other Current Developments — Healthcare Financial Management Association's Annual Tax and Financial Planning Update, Philadelphia, PA (December 18, 2003)
  • Charitable Giving — Annual Meeting of the Probate Section of the Philadelphia Bar Association Co-Sponsored by PBI, Philadelphia, PA (December 10, 2003)
  • 5th Circuit's Decision in St. David's: Impact on All Forms of Exempt/Non-Exempt Joint Ventures — Co-sponsored by PBI and the Tax Section of the Philadelphia Bar Association, Philadelphia, PA (December 8, 2003)
  • Commercial-Type Insurance and HMOs — Annual Tax Conference of the National Blue Cross and Blue Shield Association, New Orleans, LA (December 3, 2003)
  • Private Foundations — Blue Cross/Blue Shield National Tax Conference, San Francisco, CA (December 4, 2002)