Not For Profit/Exempt Organizations Blog
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Jo Habenicht


Yomarie “Jo” Habenicht is an associate in the Firm’s Tax Department, specializing in U.S. federal, corporate, partnership and international tax matters.

Jo focuses her practice on tax structuring and planning for a variety of transactions, including mergers and acquisitions, financings, cross-border transactions, restructurings, bankruptcy related transactions and joint ventures.

Her practice also includes providing day-to-day tax advice to domestic and foreign companies on a broad range of tax issues. Jo represents companies before the Internal Revenue Service and local tax authorities on tax examinations.

A co-chair of the Proskauer Women’s Alliance Steering Committee, Jo was selected to be a Protégée for Proskauer’s Women's Sponsorship Program, an initiative that champions high-performing mid-level and senior lawyers as emerging leaders.

Prior to joining Proskauer, Jo worked in the tax services department of a Big 4 accounting firm. She is fluent in Spanish.

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New York State Codifies the Johnson Amendment

On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3) of the Internal Revenue Code (the “Code”) to (and imposes excise taxes on) any organization that engages in political campaign activities. The new legislation amended … Continue Reading

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations Engaged in Political Campaign Activities

Introduction On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are exempt under section 501(c)(3) of the Internal Revenue Code from engaging in political campaign activities.¹ The executive order limits enforcement of the … Continue Reading

Is It the End of the Johnson Amendment as We Know It?

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue Code (“Code”) from engaging in political campaign activities. This law, enacted in 1954, is commonly known as the Johnson Amendment since … Continue Reading

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