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 maintenance 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 the organization’s 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 counsels individuals, families, business owners 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.
Corporate & Business
Nonprofit & Tax-Exempt
Northeastern University School of Law, J.D.
Providence College, M.B.A.
Providence College, B.A., magna cum laude
Liz 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 enjoys playing golf, skiing, and rooting for the Providence College Friars.
- Rhode Island Bar Association
- Business Organizations and Nonprofit Committee, Co-Chair
- Massachusetts Bar Association
- Boston Bar Association
- Rhode Island Women’s Bar Association
Boards and Community Activities
- Leadership Rhode Island
- Member of 2016 Mu II Class
- Partnership for Philanthropic Planning of Rhode Island
- Rhode Island Foundation
- Chair, Professional Advisory Council
- Taco/The White Family Foundation
- Providence College, President’s Council
- 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.
- Forms public charities, private foundations and private operating foundations.
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
- 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.
- 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.
Formation of Nonprofit Entities, Corporate Governance and Maintaining Tax-Exempt Status
- Nonprofit qualification for tax-exempt status and formation.
- Implementing corporate governance checks and balances and best practices.
- Association of Fundraising Professionals, Rhode island Chapter, Longevity of Membership Recognition Award recipient (September, 2022).
- Rhode Island Lawyers Weekly Excellence in Law, Leader in the Law (2022).
- Rhode Island Foundation Harold B. Soloveitzik Professional Leadership Award, May 12, 2022.
- Rhode Island Monthly Professional Excellence In Law Honoree, Nonprofit Law (2019, 2020, 2021, 2022).
- Providence Business News 2017 40 Under Forty Honoree.
- Nonprofit Compliance and Best Practices “To Do” List December 6, 2022
- PSH Assists The Beacon Mutual Insurance Company with Establishing The Beacon Foundation July 21, 2022
- 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
- 2022 Massachusetts Nonprofit Network Conference October, 2022
- Philanthropic Strategies and Raising Revenue for Nonprofits post COVID-19; Endowment Management and Planned Giving Webinar 3/29/2022 March 29, 2022
- PSH Partner Elizabeth Manchester speaks on Charitable Giving Strategies for Nonprofits February 1, 2022
- Elizabeth Manchester presents on legal topics related to nonprofit organizations for Rhode Island Bar Association and Partnership for Philanthropic Planning of Rhode Island January 18, 2022
- 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 January 2019
- 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. 2018
- Seminars for donors promoting planned gifts at charitable institutions. 2018
- Seminars for sophisticated donors promoting retained life estates and lead trusts. 2018