Nikki Kerman is counsel in Willkie’s Private Wealth Group in Los Angeles. Nikki helps clients establish, maintain, and donate to successful charitable organizations in a tax-efficient manner, at both the state and federal level. She has extensive experience advising tax-exempt organizations on a variety of tax and governance matters, including the formation of new entities, mergers, termination of private foundation status, charitable solicitation registration, and general tax and corporate compliance requirements. In addition to advising nonprofits, Nikki also counsels high-net-worth individual donors and for-profit companies on grantmaking, philanthropic planning, and charitable fundraising.
A respected advocate, Nikki is adept at managing the matters critical to maintaining successful operations while guiding clients through the most challenging and nuanced issues.
Nikki is a member of the California and Maryland bars, and has been recognized as a top lawyer in Hollywood by Variety’s Legal Impact Report, noting her work with prominent entertainment and media-led nonprofit organizations.
Experience
- Best Lawyers: Ones to Watch in America (2025)
- The Best Lawyers in America – Ones to Watch (2024)
- Variety’s Legal Impact Report – Hollywood’s Top Entertainment Dealmakers and Litigators (Transactional, 2023)
- California Community Foundation – Rising Star (2021)
- American Bar Association’s Section of Taxation John S. Nolan Fellow Award (2017-2018)
- The Daily Record – 20 in Their Twenties (2016)
- Board Member, Chloe and Maud Foundation
- Trustee, Baltimore Educational Scholarship Trust
- Western Regional Planned Giving Conference, Comparing the Various Charitable Trusts in Wealth Transfer Planning (upcoming in May 2025)
- Hawaii Tax Institute, Executive Board Compensation for Nonprofit Executives: Navigating Through the Tax Exemption, Intermediate Sanctions, and Section 4960 Excise Tax Rules (November 2024)
- CAPLAW National Training Conference, See Green, Not Red: Low Cost Ways to Generate Income (June 2024)
- Hawaii Tax Institute, Comparing the Various Charitable Trusts in Wealth Transfer Planning (November 2023)
- Lorman Live Webinar, Transfer of Assets to a Public Charity: Termination of Private Foundation Status (October 2023)
- Lawline Webinar, Using Charitable Lead and Charitable Remainder Trusts to achieve Tax and Philanthropic Goals (December 2020)
- USC Gould School of Law Tax Institute, Hot Topics in Charitable Giving (January 2020)
- American Bar Association Webinar, Protecting Your Clients’ Information: Ethical and Practical Considerations (October 2019)
- CLA Nonprofit Organizations Committee Meeting, Fiscal Sponsorships: Risks and Opportunities (November 2018)
- ABA Tax Section Midyear Meeting, Cultural Issues Affecting Family Business Succession Planning (January 2017)
- ABA Tax Section Midyear Meeting, Social Media and the Tax Lawyer: An Update on Avoiding Ethical Traps (January 2016)
Credentials
Education
Duke University School of Law, J.D., 2014 Columbia University, B.A., 2008