Ms. Little concentrates her practice on tax-exempt organizations and charitable giving. She advises numerous tax-exempt organizations on a variety of nonprofit corporate and tax-related issues under Section 501(c) of the Internal Revenue Code, including issues related to organization, governance, qualification, merger, lobbying, political campaign activity, private inurement, excess benefit, unrelated business income, endowment and investment matters, and termination.

Additionally, Ms. Little advises private foundations on issues related to self-dealing, minimum distribution requirements, excess business holdings, jeopardizing investments, taxable expenditures, participation in joint ventures, and foreign activities.

Ms. Little received her J.D. from South Texas College of Law Houston and her LL.M. in Taxation from New York University School of Law.

Before joining FPLG, Emily worked at a large Texas based firm specializing in tax-exempt organizations. Before law school, Emily was a 7th grade mathematics teacher in North Carolina.