Maria F. Di Miceli

Principal Counsel – Tax, Nonprofit Organizations, & Charitable Giving

Practice Groups

Tax, Nonprofit Organizations, & Charitable Giving

 

Experience

Maria Di Miceli joined U.C. Legal’s Oakland office in 2024 and represents the University and its campus foundations on a broad range of matters involving charitable giving and tax-exempt organizations. She helps structure and support complex philanthropic initiatives while ensuring compliance with federal and state regulatory frameworks. Ms. Di Miceli’s practice spans nonprofit corporate governance, federal and state tax law, charitable trust law, and lobbying and electioneering compliance, with a particular focus on aligning legal strategy with the University’s mission-driven initiatives.

 

Before joining UC, Ms. Di Miceli served as a transactional and general counsel attorney with the Oregon Department of Justice, where she advised state agencies on complex, publicly-funded transactions and guided high-impact education and housing initiatives through regulatory and operational challenges. She has also acted as outside general counsel to nonprofits, universities, and philanthropists in Portland and Chicago, providing strategic advice on governance, compliance, and organizational growth. Earlier in her career, Ms. Di Miceli was a regulatory attorney in the Tax-Exempt and Government Entities division of the Internal Revenue Service in Washington, D.C., where she developed deep expertise in the federal tax and regulatory framework governing nonprofit organizations.

 

Education

Georgetown University School of Law, LL.M Taxation
University of Oregon, J.D.
University of California, Davis, B.A.

 

Bar Admissions

California, 2025
Oregon, 2010
U.S. Supreme Court
U.S. Tax Court