Portrait of Gina M. Giacone

Gina M. Giacone

Partner

Joined Ice Miller in 1995. Partner since 2004. Focuses on corporate, governance and tax issues for tax-exempt entities and gift, estate and trust taxation, estate planning, estate and trust administration and charitable giving.

Ms. Giacone regularly works with tax-exempt entities on corporate governance and federal tax matters, advanced planned giving and endowment management. Ms. Giacone advises colleges and universities on issues relating to unrelated business income tax (UBIT), sponsorship agreements, the use of affiliated entities (e.g., taxable subsidiaries, foundations and other tax-exempt subsidiaries), general corporate and tax-exempt compliance, grant agreements and donor intent and charitable contributions.

In her work with private foundations and donors, Ms. Giacone assists clients in developing philanthropic priorities, making and documenting charitable grants, assessing various vehicles for accomplishing their charitable purposes (e.g., direct grants, private foundations and donor advised funds) and advising with respect to the excise taxes applicable to private foundations and donors and how to structure transactions in an effort to avoid these taxes. Ms. Giacone advises private foundations and other grantmaking charities regarding social impact investments, sophisticated grants and program-related investments.

    Education

    • Southern Illinois University (B.S., 1992)
      • Accounting
    • Vanderbilt University (J.D., 1995)

    Admissions

    • Indiana

    Professional Affiliations

    • Indiana Certified Estate Planning and Administration Specialist
    • Member, Indianapolis Bar Association
    • Member, Indiana State Bar Association
    • Member, National Association of College and University Attorneys

    Awards & Recognition

    • The Best Lawyers® In America, Trust and Estates Law, 2006-2026
    • The Best Lawyers® In America, Non-Profit/Charities Law, 2007-2026
    • Best Lawyers® 2016 and 2020 “Lawyer of the Year” for Non-Profit/Charities Law in Indianapolis
    • Best Lawyers® 2015, 2019, & 2026 "Lawyer of the Year" for Trusts and Estates Law in Indianapolis
    • Chambers and Partners High Net Worth Guide, Notable Practitioner for Private Wealth Law in Indiana, 2017-2024

    Community Involvement

    Current:

    • Board of Directors, IU Health Foundation
    • Board of Directors, Treasurer, Executive Committee, Finance Committee, Joint Investment Board, Hamilton County Community Foundation
    • Board of Directors, Secretary, Indianapolis Chamber of Commerce Foundation
    • Board of Directors, President, Indiana Golf Foundation
    • Board of Directors, IGA-PGA
    • Cornerstone Council, Central Indiana Community Foundation

    Former:

    • President, Ice Miller Foundation, 2018-2023
    • Planned Giving Committee, Indianapolis Zoo, 2006-2022
    • Board of Directors, Firefly Children and Family Alliance (formerly, Children’s Bureau), 2010-2016
    • IU Health Methodist Hospital Inspiring Leaders Program, 2013 Inaugural Class
    • United Way Executive Women’s Leadership Program, 2003

Firm Highlights