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Sam landscape

With over 20 years’ experience in charity law, advising a broad range of not-for-profit institutions and those engaging with them, Sam is able to draw on a deep pool of technical expertise and sector insight. He is publicly recognised as a leading lawyer and one of only a small number of true sector specialists.

Sam works with many well-known charities and not-for-profit organisations,  universities and schools. He also advises private companies and philanthropists on structures for charitable giving, and overseas organisations on their involvement in the UK and European not-for-profit sectors.

His work covers the full range of laws governing charities, including their establishment, tax, constitutional and governance affairs, through to contentious issues. He regularly leads complex projects for clients, including major reorganisations, deploying expertise from across the firm on a range of issues from intellectual property to employment.

Clients value Sam for his technical knowledge and genuine commitment to the sector. He enjoys working closely with clients and providing advice on their most critical and sensitive issues, including those involving the Charity Commission.

Outside of his practice, Sam is a regular speaker for sector bodies, and serves as a Trustee of the National Foundation for Educational Research.

Recognitions

Chambers UK 2026

Charities

Band 1

The Legal 500 2026

Charities and not-for-profit

Hall of Fame

The Legal 500 2026

Education: Institutions

Hall of Fame

The Legal 500 2026

Education: Schools

Hall of Fame

Testimonials

"Sam Macdonald has tremendous subject knowledge and is a genuine pleasure to work with." (Chambers UK 2026)

"Sam remains our go-to for arcane contract law in education." (Chambers UK 2026)

"Sam Macdonald is a knowledgeable and wise counsel." (Chambers UK 2026)

"Sam Macdonald is a legend of charity law." (Chambers UK 2026)

"Sam is very commercially aware and provides pragmatic advice on complex and detailed matters." (Chambers UK 2026)

"Sam Macdonald - constantly easy to reach, responds 24/7 - listens and analyses calmly and quickly. Most importantly delivers results!" (The Legal 500 2026)

"Sam is an astute thinker who brings calm and a reassuring presence. He is good at strategising to address any potential challenges." (Chambers UK 2025)

"Sam Macdonald is an exceptional partner who goes out of his way to be highly attentive and responsive. He strikes an excellent balance between knowledge of the sector and regulator, alongside a keen mind for strategy and commercial objectives." (The Legal 500 2025)

"He is a great intellect who demonstrates good judgement and client service." (Chambers UK 2024)

"Sam was invaluable to us. He was informed, quick to move with the ever-changing picture, and his advice helped us greatly" (Chambers UK 2023)

"Sam is an excellent shepherd through the minefield that is trustee and charity law." (Chambers UK 2023)

"He is very experienced in acting for charities and independent schools. He provides considered, pragmatic advice and his speed of response is excellent." (Chambers UK 2022)

"Sam Macdonald is a leader of the charity and education fields. His depth of knowledge and experience is enormous. He is client-focused and always pragmatic." (The Legal 500 2021)

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