Full Biography: Michael N. Red

Mike is a member of the firm's Tax group and concentrates on matters relating to tax-exempt and nonprofit organizations. Mike assists large tax-exempt organizations including hospitals and universities with corporate formation, re-structuring, application for tax-exempt status, and nonprofit and tax-exempt compliance. Mike assists a wide-variety of other tax-exempt organizations of all sizes including public charities, private foundations, and trade associations with respect to such matters. He has significant experience handling matters arising out of the Pension Protection Act of 2006, including analysis and restructuring of supporting organizations and donor advised funds.

Mike regularly counsels organizations that are organized and operated for tax-exempt purposes including religion, education, arts, health care, senior living, youth sports, economic development, environmental and historical conservation, public assistance, and affordable housing. He assists tax-exempt organizations with a variety of state and federal issues including property tax exemption, unrelated business income tax, executive compensation, lobbying, and political campaigning. He assists in establishing governance best practices that include codes of ethics as well as policies for whistleblowers, conflicts of interest, excess benefit transactions, and document retention.

In addition to his nonprofit corporate practice, Mike counsels public charities and private foundations with respect to charitable giving and fundraising issues, including state registration requirements, charitable contribution deduction issues, gift substantiation and acknowledgment, quid pro quo contributions, commercial co-venturing, and related federal and state reporting requirements. Mike has served as a regional director for the American Heart Association in Central Indiana and as a director of development for Indiana University's School of Health, Physical Education, and Recreation. His fundraising experience gives him a first-hand perspective on both the operational and legal issues that charitable organizations face in establishing, maintaining, and growing special events, annual campaigns, major gifts campaigns, and planned giving programs.

Mike advises individuals and organizations with respect to a variety of other tax matters including personal income taxation, federal and state employment tax and withholding matters as well as related tax penalty disputes, expense account accountable plans, taxable fringe benefits, and taxation of settlements and judgments. Mike coordinates updates to, and publication of, the INDIANA TAXATION HANDBOOK, a guide to Indiana taxation that Ice Miller LLP publishes in conjunction with the Indiana Chamber of Commerce. Mike also has experience in business, construction, mass-tort, and general civil litigation and he devotes a significant amount of time to pro bono and community service activities.

Mike received his bachelor of science in kinesiology from Indiana University—Bloomington in 1998 and his juris doctorate from Indiana University School of Law—Bloomington in 2004. While in law school, he developed and initiated the school's first class pledge campaign, which has resulted in charitable contributions from graduating classes since 2004 of more than double that of prior classes during the years immediately following graduation.

Mike is admitted to practice in the State of Indiana, and is a member of the American, Indiana State, and Indianapolis Bar Associations.