Professional Profile

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Peter B. Nagel, P.C. is listed as a metropolitan Tier 1 law firm in the field of Nonprofits/Charities Law in U.S. News & World Report’s 2022 “Best Law Firms” rankings. Mr. Nagel has been selected for inclusion in The Best Lawyers in America© since 2008 and was designated Best Lawyers® 2012, 2017, and 2019 “Lawyer of the Year” in the Nonprofits/Charities Law field in Denver, an honor that is awarded to only a single lawyer in each specialty in each community as a result of having received particularly high peer ratings for ability, professionalism, and integrity. **

Mr. Nagel has held an AV® (currently AV Preeminent®) peer review rating from Martindale-Hubbell® for over 35 years***

He is a third-generation Denver native, a graduate of Harvard University (B.A. 1975, magna cum laude), and received his law degree from the University of Denver College of Law (J.D. 1978).

Speeches and Presentations:

“The Role of Members in Nonprofit Governance,” The 27th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 4, 2018

“The Doctrine of Charitable Immunity in Colorado,” The 26th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 11, 2017

“Electronic Governance in Colorado Nonprofit Corporations,” The 26th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 11, 2017

“2016 Tax Law Update,” The 25th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 5, 2016

“Flexible Foundations: Are Section 501(c)(4) Organizations an Alternative to Private Foundations?,” sponsored by the Colorado Bar Association Business Law Section, April 29, 2016

“Selected Legal Issues Involving Electronic Philanthropy,” sponsored by the Women’s Estate Planning Council, November 12, 2015

Co-presenter, “Legal Requirements, Risks and Pitfalls for Grantmakers,” sponsored by the Grant Managers Network, Rocky Mountain Chapter, September 9, 2015

“2015 Tax Law Update,” The 24th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 15, 2015

“Exempt Organizations Tax Law Developments,” The 23rd Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 2, 2014

“Tax Law Update,” The 22nd Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 3, 2013

“E-Meetings & E-Voting: What are the Legal Parameters; Nonprofits and CCIOA Issues,” HOA Update and Hot Topics 2012, sponsored by Continuing Legal Education in Colorado, Inc., November 1, 2012

“Tax Law Developments,” The 21st Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 11, 2012

“Recent Tax Developments,” The 20th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., April 29, 2011

“Advertising, Corporate Sponsorships, Mailing List Rentals, and Affinity Arrangements,” The 19th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., April 30, 2010

“Maintaining Endowments in a Year of Declining Markets,” The 18th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 1, 2009

“Endowment Funds - Investment Guidelines, Distribution Considerations, and the Enforceability of Restrictions,” The 17th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 16, 2008

“Highlights of the Charitable Provisions of the Pension Protection Act of 2006,” sponsored by the Community Foundation of Boulder County, November 14, 2007

“Pension Protection Act of 2006 - Donor Advised Funds and Supporting Organizations,” The 16th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 18, 2007

“Charitable Giving,” The 15th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 12, 2006

“Filing the New Form 1023: New Procedures and New Scrutiny,” The 14th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 6, 2005

“Tax Law Developments,” Annual Health Law Meeting, sponsored by Healthcare Financial Management Association, Colorado Chapter, and Colorado Bar Association, Health Law Section, November 1, 2004

“Political Campaign and Lobbying Activities: Income Tax Rules,” The 13th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 7, 2004

“Political Campaign and Lobbying Activities of Section 501(c)(3) Organizations,” sponsored by The Denver Foundation, Denver, Colorado, January 29, 2004

“Charitable Planned Giving,” sponsored by Colorado Mountain College, Aspen, Colorado, September 5, 2003

“Fundraising and Planned Giving” and “Endowments and Investment Management Issues,” sponsored by Lorman Education Services, Denver, Colorado, April 24, 2003

“Update on Tax Issues,” Annual Health Law Meeting, sponsored by Healthcare Financial Management Association, Colorado Chapter, and Colorado Bar Association, Health Law Section, November 8, 2002

“An Introduction to the Law of Nonprofit Corporations and Tax-Exempt Organizations – Qualification under Section 501(c),” The 11th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., May 3, 2002

“Current Developments Affecting Tax-Exempt Organizations,” sponsored by Law Education Institute, Inc., Vail, Colorado, January 6, 2001

“Starting a Nonprofit Corporation: Incorporation and Tax-Exemption,” sponsored by Metro Volunteers (formerly the Technical Assistance Center), twice annually, from 1990 to 2000

“Introduction to the Federal Income Tax Treatment of Tax-Exempt Organizations,” sponsored by the Regis University Center for Nonprofit Organization Leadership, twice annually, from 1992 to 2000

“Liabilities and Defenses of Directors and Officers,” The 10th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 20, 2000

“Attorneys Serving as Directors – Pros and Cons,” The 9th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 15, 1999

“‘Back to Basics’ – A Practical Approach to Starting a Nonprofit Corporation for the Non-Nonprofit Lawyer,” The 8th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 16, 1998

“The Colorado Revised Nonprofit Corporation Act – Clarifying the Rights and Role of Members,” The 7th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 24, 1997

“The Revised Colorado Nonprofit Corporation Act,” Conference on Creating Sustainable Solutions in the Nonprofit World, sponsored by the Colorado Association of Nonprofit Organizations and The Denver Foundation, October 14, 1997

“Update on Legal Issues Affecting Nonprofit Organizations,” 1997 Not-for-Profit Conference, sponsored by the Colorado Society of Certified Public Accountants, May 28, 1997

“Board Liability Update and Basic Corporate, Exemption, and Reporting Update,” The 6th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 18, 1996

“Boards of Directors: Legal Responsibilities, Liability, and Insurance,” Keys to Effective Nonprofit Board Service Training Program, sponsored by the Colorado Society of Certified Public Accountants, August 7, 1996

“Management Issues for Boards and Staff: Legal Update,” Topical Seminar Series for Nonprofits and Local Governments, sponsored by Western State College of Colorado, March 9, 1996

“Serving on Nonprofit Boards,” sponsored by the Denver Bar Association Topical Luncheon Committee and the Community Concerns Committee, December 6, 1995

“Primer on Core Tax Qualification Issues and Strategies to Preserve Exempt Status,” 5th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 20, 1995

“Liabilities and Immunities of Nonprofit Officers and Directors,” sponsored by the Colorado Society of Certified Public Accountants, December 2, 1994

“Planned Giving and Charitable Trusts,” Nonprofit Organizations Mini Course, sponsored by the Colorado Society of Certified Public Accountants, November 16, 1994

“Fundraising by Trade Associations,” 4th Annual Institute on Advising Nonprofit Organizations in Colorado, sponsored by Continuing Legal Education in Colorado, Inc., October 21, 1994

“Update on Legal Issues Affecting Nonprofit Organizations,” 1994 Not-for-Profit Conference, sponsored by the Colorado Society of Certified Public Accountants, June 2, 1994

“Charitable Fundraising: Recent Tax Developments and Requirements,” sponsored by the National Society of Fund Raising Executives Northern Colorado Division, February 17, 1994

“The Role of the Board of Directors,” Nonprofit Organizations Mini Course, sponsored by the Colorado Society of Certified Public Accountants, October 21, 1993

“Special Events and Special Problems: Fundraising by Exempt Organizations,” 11th Annual Fundraising Conference, sponsored by the Rocky Mountain Philanthropy Institute, July 11-14, 1993

“Entrepreneurial Ventures for Nonprofits: Legal Considerations and Organizational Alternatives,” sponsored by the Community Resources Center, June 23-24, 1993

“Special Events: Fundraising by Exempt Organizations,” 1992 Not-For-Profit Conference, sponsored by the Colorado Society of Certified Public Accountants, May 28, 1992

“Obtaining Federal Tax Exemption,” co-sponsored by Continuing Legal Education in Colorado, Inc. and Colorado Lawyers for the Arts, December 6, 1991

“Business and Tax Law For Nonprofit Institutions,” sponsored by the University of Northern Colorado College of Business Administration, February 14-15, 1991

Publications:

The Charitable Deduction and Planned Giving Techniques, Chapter 20 of A Guide for Colorado Nonprofit Organizations, published by Continuing Legal Education in Colorado (May 2007)

Ethical Dilemmas of the Volunteer Lawyer/Nonprofit Director, The Colorado Lawyer (December 1994)

The Use of For-Profit Subsidiaries by Nonprofit Organizations, The Colorado Lawyer (July 1988)

Reported Cases:

Nationwide Mutual Insurance Company v. Mrs. Condies Salad Company, 141 P.3d 923 (Colo. App. 2006)

Larimer County Board of Commissioners v. Colorado Property Tax Administrator, 2013 COA 49, Nos. 07CA0422, 11CA0725 (Colo. App. 2013) (amicus brief)

Memberships:

Mr. Nagel is a member of the American, Colorado, and Denver Bar Associations and is a Fellow of the Colorado Bar Foundation.

Mr. Nagel served as a member of Nonprofit Corporation Act Statutory Revisions Committee of the Colorado Bar Association’s Business Law Section, which was responsible for drafting the Colorado Revised Nonprofit Corporation Act, and chaired its subcommittee dealing with membership issues.

Honors:

best lawyers loty 2019 logo
best lawyers loty 2017 logo
best lawyers loty 2012 logo
av preeminent logo

Other Interests:

In addition to being a practicing lawyer, Mr. Nagel has also developed software. He created HyperTMON, formerly published by ICOM Simulations (now discontinued), and its successor, MasterScript, formerly published by Heizer Software (also discontinued), both of which were programming script editors and debugging environments for Apple Computer’s Hypercard program. His current projects are all based on the use of open source software, including Linux system and network administration, and applications development employing apache web server software, the postgresql database system, and the php, perl, and javascript programming languages.

He is the sole author, designer, and developer of this website.


** Since its first publication in 1983, The Best Lawyers in America has become universally regarded as the definitive guide to legal excellence. Because lawyers are neither required nor permitted to submit their own names for consideration, but rather are selected through an exhaustive peer-review process in which thousands of leading attorneys are surveyed on the legal abilities of other lawyers in their specialties, inclusion in The Best Lawyers in America is considered a singular honor. Corporate Counsel magazine has called The Best Lawyers in America “the most respected referral list of attorneys in practice.”

*** Martindale-Hubbell® is the facilitator of a peer review rating process. AV® and AV Preeminent® are Certification Marks used under license in accordance with Martindale-Hubbell’s certification procedures, standards and policies. Ratings, which fall into two categories – legal ability and general ethical standards, reflect the anonymous opinions of members of the bar and the judiciary.