Skip to main content
Top Button

Nonprofit and Tax Exempt Services

Ice Miller's attorneys actively advise a number of nonprofits, large and small, with regard to their corporate and governance issues.  We regularly attend our client's board meetings and serve as a legal and business resource to the board and executive staff.  We advise our nonprofit clients on governing documents, committee charters and enabling resolutions, conflicts of interest policies, issues relating to board/staff relations, appropriate delegation and accountability, board and staff succession plans, director and officer indemnification and insurance, and other governance related matters.  Our clients depend upon us to monitor industry trends, best practices and legislative proposals.

In addition to the specific projects previously mentioned, we have advised numerous colleges and universities, hospitals, private schools, scientific organizations, private foundations, social service organizations and other nonprofit organizations with governance related issues, including the following:
  • Adopting proactive governance policies that reasonably balance the necessity of corporate compliance with the expense of managing that compliance in the following areas: conflicts of interest, whistleblower, document retention and destruction, negotiation and documentation of joint ventures, business expense reimbursements, and gift acceptance policies;
  • Implementing a grants process and infrastructure;
  • Assessing board structure and the working relationship and responsibilities of the board of directors and board committees versus those of the administrative staff;
  • Implementing internal governance principles and procedures to supplement the organizational documents and provide direction to the board and executive staff;
  • Reviewing and refining the roles and responsibilities of committees and drafting committee descriptions and charters;
  • Explaining and assisting with the adoption of conflict resolution procedures and excess benefit transaction policies;
  • Implementing planned giving vehicles and charitable giving programs; and
  • Educating the board with respect to endowment management, recommending and drafting investment policies, and providing legal and tax analysis with respect to investment strategies.

Ice Miller's Tax-Exempt Services and Experience

As a fundamental component of our service to nonprofit organizations, Ice Miller's tax-exempt practice assists its clients in navigating the federal and state tax rules that govern their operations.  Our tax-exempt attorneys provide sophisticated, client-centered advice relating to the full spectrum of federal and state tax issues, including:
  • Monitoring and advising organizations regarding changes in the federal and state tax laws;
  • Advising organizations regarding the fundamental tax-exempt requirements that govern their activities and the requirements relating to their maintenance of public charity status;
  • Structuring and documenting relationships or ventures with outside third parties;
  • The parameters of the political activity prohibition;
  • Lobbying advice and documentation;
  • Acknowledging charitable contributions and donor recognition;
  • Providing guidance regarding executive compensation and retention;
  • Properly avoiding or minimizing the organization's exposure to the federal unrelated business income tax (UBIT), specifically as it relates to sophisticated investments; and
  • State tax issues, including property and sales tax exemptions.

Representative Experience

The following provides a sample of our representative clients:
  • AAA Hoosier Motor Club
  • Ball State University (and related affiliates)
  • Baptist Homes of Indiana, Inc.
  • Benedictine University (IL)
  • Black Coaches Association
  • Butler University
  • Center for Food Integrity, Inc.
  • Central Indiana Community Foundation
  • Christel House International
  • Citizens Energy Group
  • City of Indianapolis
  • Community Action of Greater Indianapolis, Inc.
  • Community Health Network Foundation, Inc.
  • Community Physicians of Indiana, Inc.
  • Conner Prairie Foundation, Inc.
  • Conner Prairie Museum, Inc.
  • Dekko Foundation, Inc.
  • DuPage Children's Museum (IL)
  • Elmhurst Memorial Hospital (IL)
  • Foundation for Educational Choice, Inc.
  • Gary Brackett's IMPACT Foundation, Inc.
  • Gene B. Glick Family Housing Foundation, Inc.
  • Grace Brethern Investment Foundation, Inc.
  • Hoosier Oncology Group, Inc.
  • Indiana Association of Cities & Townes
  • Indiana Association of Homes and Services for the Aging, Inc.
  • IND Foundation, Inc.
  • Indiana Association of United Ways
  • Indiana Black Expo, Inc. 
  • Indiana Cord Blood Bank, Inc.
  • Indiana Economic Development Corporation
  • Indiana Family and Social Services Administration
  • Indiana Health Information Technology, Inc.
  • Indiana Hemophilia and Thrombosis Center, Inc.
  • Indiana Secondary Market for Education Loans, Inc.
  • Indiana University (and related affiliates)
  • Indianapolis Motor Speedway Foundation, Inc.
  • Illinois Public Pension Fund Association (IL)
  • Ivy Tech Community College of Indiana
  • Ivy Tech Foundation, Inc.
  • Judd Leighton Foundation, Inc.
  • Lake County Convention and Visitors Bureau
  • Marian University
  • Mennonite Mutual Aid
  • Monmouth College (IL)
  • National FFA Foundation, Incorporated
  • Orchard School Foundation
  • Pilgrim Lutheran Church
  • Regenstrief Foundation, Inc.
  • Richard M. Fairbanks Foundation, Inc.
  • Park Center, Inc.
  • Saturday Evening Post Society, Inc.
  • The Children's Museum of Indianapolis
  • Think Forward Foundation, Inc.
  • The OneAmerica Foundation, Inc.
  • Tipton County Foundation, Inc.
  • University High School of Indiana, Inc.
  • Villa St. Benedict (IL)
  • Wabash College
  • Walther Cancer Foundation, Inc.
  • Weatherford College Foundation (TX)
  • WFYI (public broadcasting station)
View Full Site View Mobile Optimized