As Chair of the firm's Charitable & Nonprofit Organizations Practice Group, Elizabeth represents tax-exempt entities, centered on compliance, formation, charitable gift planning issues and best practices. She has extensive experience assisting institutions with the inception of planned giving programs, as well as, compliance issues, various corporate governance matters and maintnance of tax-exempt status. Elizabeth also advises charitable institutions and institutions of higher learning about tax benefits available to donors, to assist in discussions with donors appropriately to advance their mission.
Elizabeth advises nonprofits regarding board education, training and advice on fiduciary obligations, compliance, donor representation, endowment fund management, finance, Form 990 and reporting issues, and governance, including bylaws and policies, joint ventures and affiliations, and litigation planning and prevention. In addition, she advises nonprofits regarding managing bequests and complex gifts for organizations, mergers and acquisitions, obtaining and maintaining tax exemptions, policies, political and lobbying restrictions and tax.
Elizabeth also counsels individuals, families, and fiduciaries on all aspects of estate planning, estate settlement and trust administration in Rhode Island and Massachusetts, including planning and tax strategies designed to further the unique goals of clients.
- Northeastern University School of Law, J.D.
- Providence College, M.B.A.
- Providence College, B.A., magna cum laude
Bar Memberships & Admissions
- Rhode Island
- Rhode Island Bar Association
- Business Organizations and Nonprofit Committee, Chair
- Roger Williams University School of Law Pro Bono Collaborative
Boards and Community Activities
- Leadership Rhode Island
- Member of 2016 Mu II Class
- Partnership for Philanthropic Planning of Rhode Island
- Rhode Island Communities for Addiction Recovery Efforts
- Rhode Island Foundation
- Professional Advisory Council
- Roger Williams University School of Law Pro Bono Collaborative
- Event Committee
- Taco/The White Family Foundation
- Board of Directors
- Urban Collaborative Accelerated Program: Planned Giving Committee
- Rhode Island Monthly Professional Excellence In Law Honoree, Nonprofit Law (2019, 2020, 2021).
- Providence Business News 2017 40 Under Forty Honoree.
- Has assisted higher education and nonprofit institutions with raising over $100 million in new planned giving commitments and structuring complex gifts.
- Works with donors to achieve charitable giving goals and find tax efficient estate planning strategies.
- Allows charitable institutions to have flexibility with planning strategically for the future through the establishment of sophisticated charitable giving programs.
Elizabeth is an experienced estate planner. These skills also fit within the context of charitable giving, including in the following areas:
- Facilitates business succession planning with stock recapitalization agreements and stock gifting.
- Meets with clients to assess estate planning needs and draft estate plans, including revocable trusts, wills, powers of attorney, health care proxies, irrevocable life insurance trusts and qualified personal residence trusts.
- Drafts all documents related to family limited partnerships and limited liability companies utilized for gifting.
Elizabeth can assist with advising charitable institutions on accepting gifts of the following assets and how to engage in the following conversations with donors:
- Retirement Benefits
- Art and Unique Assets
- Real Estate
- Life Insurance
- Donor Advised Funds
- Charitable Remainder Trusts
- Pooled Income Funds
- Charitable Gift Annuities
- Charitable Lead Trusts
- Privately Held Stock
Crediting and Recognition Policy
Elizabeth advises organizations regarding appropriate crediting policies for bequests, bequests with testamentary pledges and life income gifts of all varieties.
Gift Acceptance Policy and Committees
Elizabeth has experience drafting appropriate acceptance policies related to the following:
- Gift Review Committees for certain assets.
- Allocating bequests to endowment, quasi-endowment or current use based on testamentary language.
- Expenditures of bequests designated to specific purposes in year they are received.
- Drafting, amending and establishing gift agreements.
- Best practices to protect an organization’s interests through the administration processes for these gifts, including:
- Gifts through probate or trust administration. Assists clients in reviewing first and final accountings, receipts and releases and understanding customary and reasonable expenses associated with estate administration.
- Reviewing trust statements for externally managed trusts that were both income producing and non-income producing. Reviews good investment practices, reasonable trustee’s fees and proposals to trustees to terminate interests in trusts, expediting distributions for the client.
- Nonprofit qualification for tax-exempt status and formation.
- Implementing corporate governance checks and balances and best practices.
Personal NoteLiz lives in Rumford with her husband Bernie and her daughters Quinn and Blair. Her passion for giving back and philanthropy was inspired by her parents who opened their restaurant in Fall River, the Rocking Horse Pub, on the holidays to feed the homeless. She is a mentor for San Miguel School in Providence. She enjoys playing golf, skiing, and rooting for the Providence College Friars.
- Creative Ways for Charitable Organizations to Sustain Long-Term Viability
July 30, 2020
- Replacing Lost Revenues for Charities: Ways to Consider Charitable Giving Diversification
April 28, 2020
- How Nonprofits Can Benefit From The CARES Act - Summary of Provisions
March 31, 2020
- 501(c)(3) Nonprofit Organizations Update: CARES Act
March 29, 2020
- How Nonprofit Organizations Can Mitigate Risk in Light of Coronavirus Pandemic
March 16, 2020
- Nonprofits Need Formal Harassment Policies
As seen in Providence Business News, September 20, 2019
- 9 Important Questions To Ask Before Joining A Nonprofit Board
Partridge Snow & Hahn Client Alert, June 19, 2019
- Elizabeth Manchester Receives Professional Excellence In Law 2019 Award
As seen in Rhode Island Monthly, June 3, 2019
- Nonprofits Need Plan To Manage Deferred Giving
December 21, 2018
Representative Speaking Engagements
- PS&H Counsel Elizabeth Manchester Speaks on Philanthropic Strategies for Nonprofits
January 19, 2021
- Elizabeth Manchester Is Panelist at Wealth Management Roundtable 2020
December 2, 2020
- PS&H Counsel Elizabeth Manchester and Russell Stein Lead Workshop at Massachusetts Nonprofit Network Annual Meeting
October 6, 2020
- PS&H Counsel Elizabeth Manchester to Lead RIVMA Virtual Town Hall
March, 26, 2020
- Elizabeth Manchester To Speak About Key Policies For Nonprofits In The #MeToo Era
September 17, 2019
- Best Practices For Board Governance: Cautionary Tales For Nonprofits
Rhode Island Bar Association 2019 Annual Meeting, June 14, 2019
- 2019 Rhode Island Professional Day Includes PS&H Attorney Elizabeth Manchester As Presenter
May 10, 2019
- Martha's Vineyard Nonprofit Collaborative: What, How, Why: Tax Issues and Compliance
- Mistakes Nonprofits Make
National Business Institute, October 25, 2018
- Drafting Gift Agreements
Partnership for Philanthropic Planning of Rhode Island, October 2017
- Internal trainings for employees regarding planned giving basics.
- Seminars for donors promoting planned gifts at charitable institutions.
- Seminars for sophisticated donors promoting retained life estates and lead trusts.
- PS&H Counsel Elizabeth Manchester Named to Board of the Taco/The White Family Foundation
- Elizabeth Manchester: Guiding Nonprofits Through The Storm
August 12, 2020
- Partridge Snow & Hahn Attorneys Recognized in Professional Excellence Law Issue In Rhode Island Monthly
- Partnership for Philanthropic Planning of Rhode Island Elects Elizabeth Manchester to Serve as President
June 9, 2020
- Partridge Snow & Hahn Starts Year with New Attorneys and New Client Focused Website
March 21, 2019
- Partridge Snow & Hahn Welcomes Elizabeth Manchester & Sheridan King
November 7, 2018
- Partridge Snow & Hahn Welcomes Elizabeth Oliveira Manchester
November 5, 2018