REPRESENTATIVE EXPERIENCE In the area of tax-exempt organizations, Matthew advises on numerous issues including those involving:
- Organizing and operating public charities and private foundations.
- Unrelated business taxable income issues including those arising from debt-financed property.
- Uniform Prudent Management of Institutional Funds Act.
- State nonprofit corporation code requirements.
- Endowments, donor-advised funds, and investment and spending policies.
- Intermediate sanctions and private foundation excise taxes.
- Joint ventures.
Matthew has also handled numerous IRS audits and appeals on a broad variety of issues and has litigated a number of cases, including:
- Kanter v. Commissioner, 590 F.3d 410 (7th Cir. 2009), successful appellate representation in case involving proper deference owed to a Special Trial Judge’s findings by the U.S. Tax Court.
- Ballard v. Commissioner, 544 U.S. 40 (2004), successful petition to the U.S. Supreme Court of a decision denying taxpayers access to the original decision of the trial judge in U.S. Tax Court.
- Hospital Corp. of Am. v. Commissioner, 348 F.3d 136 (6th Cir. 2003), appellate representation in a case involving a challenge to an interpretive Treasury regulation.
- Coggin Automotive Corp. v. Commissioner, 292 F.3d 1326 (11th Cir. 2002), successful appellate representation in a case involving statutory construction of a last-in, first-out (LIFO) recapture provision.
- Anschutz Company v. Commissioner, 91 T.C.M. (CCH) 860 (2006), successful Tax Court representation in a trial involving the client’s method of cost allocation.
- Ingram Industries, Inc. v. Commissioner, 80 T.C.M. (CCH) 532 (2000), successful Tax Court representation in a trial involving a capitalization versus expense issue.
PROFESSIONAL HONORS AND AWARDS
- Recognized by The Legal 500 United States in the area of tax controversy (2009, 2010)
- Selected for inclusion in Georgia Super Lawyers® “Rising Stars” (2005–2009)
PROFESSIONAL AND COMMUNITY INVOLVEMENT
- Member, Exempt Organizations Committee, American Bar Association
- Past Member, Uniform Management of Institutional Funds Act Subcommittee, Fiduciary Law Section, State Bar of Georgia
- Member, Finance Committee, Mary Our Queen Catholic Church
RECENT PUBLICATIONS AND SPEAKING ENGAGEMENTS
- Author, "UPMIFA and Private Foundations," Southeastern Council of Foundations Connections newsletter (December 18, 2008)
- Author, “A Guide to the 2008 Form 990 for Private Grant-Making Foundations and Other Grantors,” Southeastern Council of Foundations Connections newsletter (August 12, 2008)
- Speaker, “Tax Law Primer for Nonprofit Legal Counsel,” Institute of Continuing Legal Education in Georgia 7th Annual Non-Profit Law Seminar (April 1, 2010)
- Speaker, “Uncertain Tax Positions: Certain to Cause Concern,” Tax Executives Institute – Carolinas Chapter (March 10, 2010)
- Speaker, “Fiduciary Duties of Nonprofit Directors,” Presentation for the Boards of The Paideia School and The Paideia School Endowment Fund (Feb. 18, 2010)
- Speaker, “Implementing UPMIFA / FSP FAS 117-1,” Georgia Society of CPAs’ 2009 Nonprofit Conference (July 22, 2009)
- Speaker, "Tax Law Primer for Non-Profit Legal Counsel," Institute of Continuing Legal Education in Georgia (April 16, 2009)
- Speaker, “Relevance of New Form 990 to Private Foundations,” Filling You In on the Latest Non-Profit Topics Seminar (August 5, 2008)
- Speaker, “Preserving Privilege in Transactional Tax Advice,” Southeast Business Tax Forum 2008 Annual Conference (May 14–15, 2008)
- Speaker, “Recent Federal Tax Developments Affecting Art Museums,” Association of Art Museum Directors (January 24, 2007)
- Speaker, “Congratulations! You Qualify as a Tax-Exempt Organization, Now What?” Public Interest Environmental Law Coalition (October 11, 2006)
- Speaker, “Ethical Considerations in Practice,” Sutherland Tax Education Series (February 13, 2006)