Ryan Oberly

Ryan Oberly is a partner in the firm and represents a diverse group of tax-exempt organizations, including public charities, private foundations, religious and educational institutions, trade associations, social clubs, and social enterprises.

From start-ups to complex corporate and tax planning, Ryan works with clients to protect tax-exempt status, facilitate organizational growth, and manage risks.  He has successfully represented clients in IRS audits, state attorney general investigations, and other diverse crisis situations.  His practice covers nonprofit governance, fundraising laws in all fifty states, unrelated business income, private benefit, political campaign and lobbying restrictions, and other federal and state tax issues affecting nonprofits. 

Ryan advises clients through corporate mergers, joint ventures, and diverse multi-state and international operations.  He is also well versed in intellectual property issues facing nonprofits and regularly works with clients to register, protect, transfer, and enforce trademark and copyright interests.

Ryan is an adjunct lecturer at Charleston School of Law where he teaches a graduate level course on the law of nonprofit organizations.  Prior to moving to Charleston, he taught a similar law course at DePaul University’s College of Law.  Outside of work, Ryan can be found watching sports, reading history, or doing anything active in Charleston’s Daniel Island community where he lives with his wife and three children. 


  • Taxation of Exempts: "Religious Tax Reclassification for Public Charities," with Sally R. Wagenmaker and Paul Winters (January/February 2022)
  • Donor Naming Considerations, Co-author with Elisa Anchan, Taxation of Exempts (July/Aug. 2020)
  • A Gift Not So Simple-- Tax Issues Associated With 'Love Offerings', Co-author with Michael Mosher, Taxation of Exempts (July/Aug. 2012)
  • IICLE’s Nonprofit Corporation Guide: Organizing a Nonprofit Corporation (2012)
  • General Legal Questions for Nonprofits, Illinois Attorney General’s Charitable Trust Bureau (2006)


  • IRS’ TE/GE Advisory Council Member
  • Illinois Super Lawyers®–Rising Star, 2014-2018 (Non-Profit Law)
  • American Bar Association, Federal Tax Section- Tax-Exempt Organizations Committee (Religious Organization & International Philanthropy Sub-Committees)
  • Chicago Bar Association’s Tax-Exempt Organizations Committee, Chairman, 2008-2010, 2012-2013
  • CBA’s Fed Tax Executive Board from 2009-2010
  • Christian Legal Society


  • Hate Speech: An Overview for Tax Exempt Organizations, American Bar Association Section of Taxation, Exempt Organizations (2020)
  • Nonprofits Engaging in International Activity: Learn the Rules and Avoid the Risks, NonprofitWebAdvisor (2019) 
  • Fundraising Compliance: Navigating New Lands with Old Maps, Chicago-Kent College of Law’s 38th Annual Conference on Not-For-Profit Organizations (2019)
  • Exempt/Non-Exempt Joint Ventures: Furthering Exempt Purpose Through Partnerships with For-Profit Companies, Strafford (2018)
  • Form 990 Related Party and Compensation Disclosures, Chicago-Kent College of Law's 37th Annual Conference for Not-For-Profit Organizations (2018)
  • Nonprofit Law for the Arts, Charleston Arts Alliance (2017)
  • Why Our Clients Are Exempt: The Role of Tax Policy for 501(c)(3) Practitioners, Chicago Bar Association (2016)
  • Diplomacy and the Law: The Art of Nonprofit Mergers, Chicago Bar Association (2015)
  • Cause-Related Marketing, Commercial Co-Ventures, and the New Era of Multi-State Fundraising, Chicago-Kent College of Law’s 32nd Annual Conference on Not-For-Profit Organizations (2014)
  • Where's My Application? - An Anecdotal and Practical Discussion of Exempt Organization Processing in the Wake of the IRS Scandal, IRS TE/GE Advisory Council (2013)
  • The Significance of 'Control' in Multi-Corporate Structuring for Exempt Organizations, Chicago Bar Association (2013)
  • Recent Tax Developments for Religious Organizations- A Review of the Supreme Court Hosanna-Tabor decision, Chicago Bar Association (2012)
  • Ethical Pitfalls for Attorneys Serving on Nonprofit Boards, Illinois State Bar Association (2011)
  • Unrelated Business Income Tax Issues in Creative Fundraising, Christian Community Development Association (2011)
  • Legal Structuring for Multi-Site Churches, New Thing Exponential Conference (2010)
  • Top Ten Legal Hot Spots for Tax-Exempt Camps, American Camping Association (2010)
  • International Grantmaking, Northwestern School of Continuing Studies (2009)
  • Multi-State Charitable Solicitation Compliance, Illinois CPAs for the Public Interest (2008)


  • Charleston School of Law
  • DePaul University College of Law
  • DePaul University Graduate School
  • Harper College, Palatine, Illinois
  • Northwestern University Institute of Continuing Education