ABA Section of Business Law
Business Law Today
Pro Bono in action
By Ralphaelita M. Upshaw
A paralegal discusses pro bono work
Editor's Note: An effective pro bono team includes not only partners and
associates, but also experienced paralegals. Many paralegals are highly
motivated to be part of a firm's pro bono team, which gives them the same
sense of accomplishment it offers lawyers. Involving paralegals in pro bono
work also helps them fulfill their law firm or other pro bono hour
requirements (paralegals who are members of the National Federation of
Paralegal Associations, Inc., or its member organizations have an
aspirational goal of providing at least 24 hours of pro bono service
annually). Ralphaelita Upshaw, a corporate paralegal at Kilpatrick Stockton
LLP, relates her pro bono experiences here.
In my role as a corporate tax paralegal, I have assisted Kilpatrick Stockton (KS) lawyers on many pro bono matters, mostly forming nonprofit corporations and obtaining Internal Revenue Service and state tax-exempt status for clients. What began for me as routine corporate tax work on behalf of wealthy clients forming private foundations has evolved into missions on behalf of clients desiring to form charities that serve the public good. Three projects in particular made me proud to be a part of the KS commitment to pro bono work.
In the first instance, I helped form a nonprofit organization whose mission is to support new dialysis patients as they negotiate a life-changing, ongoing treatment that is physically exhausting and emotionally and financially taxing. I read about dialysis to familiarize myself with the procedure and with the illness it addresses so I could prepare an in-depth description of the organization and its tax-exempt purpose. As a result, the group's mission became our mission.
My primary contact was a dialysis patient who gave no thought to his own pain and suffering, even when his energy was depleted by recent dialysis. Realizing his dream of helping others was, for him, a higher priority than his discomfort. I admired the dedication and fortitude of the group's members, and was delighted when the IRS granted tax-exempt status without complication.
The second project was to create an organization to encourage organ donation. This group had received a significant grant pledge from a wealthy foundation. The funds were essential to the survival of the group, but the funding source required disbursement within a month. The IRS typically takes three to six months to process an application.
In a marathon effort, we were able to form the organization and apply for tax-exempt status. The IRS was persuaded by our urgency and came through in record time, taking only two weeks to award the tax-exempt status!
I worked with another client whose mission is to educate women about the cancers that affect them. Until I became involved with this group, breast and ovarian cancer were illnesses that I had mostly ignored, even though an aunt of mine lost her battle with ovarian cancer. While interviewing the founder, a nurse, to prepare a description of the organization, she began to ask me questions about my own health. I was impressed with how, even during the formation process, she sought to carry out the organization's mission by enlightening me. My work for this organization translated into a valuable personal learning experience and I will be forever grateful that I had the opportunity to work with her.
I have been fortunate to assist in these and many other projects, including forming organizations that promote the arts and serve the elderly. These are all projects that involve decent citizens who are striving to make the world a better place to live. Kilpatrick Stockton encourages its paralegals to contribute at least 25 hours each year on pro bono projects and I am only one of the many KS paralegals with encouraging stories to tell. The pro bono aspect of my work adds a dimension that, at the end of the day, makes me feel good about all of my work and my contribution to society.
In my role as a corporate tax paralegal, I have assisted Kilpatrick Stockton (KS) lawyers on many pro bono matters, mostly forming nonprofit corporations and obtaining Internal Revenue Service and state tax-exempt status for clients. What began for me as routine corporate tax work on behalf of wealthy clients forming private foundations has evolved into missions on behalf of clients desiring to form charities that serve the public good. Three projects in particular made me proud to be a part of the KS commitment to pro bono work.
In the first instance, I helped form a nonprofit organization whose mission is to support new dialysis patients as they negotiate a life-changing, ongoing treatment that is physically exhausting and emotionally and financially taxing. I read about dialysis to familiarize myself with the procedure and with the illness it addresses so I could prepare an in-depth description of the organization and its tax-exempt purpose. As a result, the group's mission became our mission.
My primary contact was a dialysis patient who gave no thought to his own pain and suffering, even when his energy was depleted by recent dialysis. Realizing his dream of helping others was, for him, a higher priority than his discomfort. I admired the dedication and fortitude of the group's members, and was delighted when the IRS granted tax-exempt status without complication.
The second project was to create an organization to encourage organ donation. This group had received a significant grant pledge from a wealthy foundation. The funds were essential to the survival of the group, but the funding source required disbursement within a month. The IRS typically takes three to six months to process an application.
In a marathon effort, we were able to form the organization and apply for tax-exempt status. The IRS was persuaded by our urgency and came through in record time, taking only two weeks to award the tax-exempt status!
I worked with another client whose mission is to educate women about the cancers that affect them. Until I became involved with this group, breast and ovarian cancer were illnesses that I had mostly ignored, even though an aunt of mine lost her battle with ovarian cancer. While interviewing the founder, a nurse, to prepare a description of the organization, she began to ask me questions about my own health. I was impressed with how, even during the formation process, she sought to carry out the organization's mission by enlightening me. My work for this organization translated into a valuable personal learning experience and I will be forever grateful that I had the opportunity to work with her.
I have been fortunate to assist in these and many other projects, including forming organizations that promote the arts and serve the elderly. These are all projects that involve decent citizens who are striving to make the world a better place to live. Kilpatrick Stockton encourages its paralegals to contribute at least 25 hours each year on pro bono projects and I am only one of the many KS paralegals with encouraging stories to tell. The pro bono aspect of my work adds a dimension that, at the end of the day, makes me feel good about all of my work and my contribution to society.
Upshaw has been a corporate paralegal at Kilpatrick Stockton LLP in Atlanta
for over eight years. She can be reached at rupshaw@kilpatrickstockton.com.


