Everyday people want to know if they can to turn an activity they enjoy into a tax-exempt charity. Probably the most common reason people want to create a tax-exempt charity is to receive tax deductible donations. To receive tax deductible donations, the organization would have to be exempt under Internal Revenue Code Section 501(c)(3). For an organization to be exempt under Section 501(c)(3), the organization has to meet certain basic requirements. First, the organization has to be organized exclusively for a permitted purpose such as a charitable, religious or educational purpose. Being properly organized means the documentation filed, for our …
Merle Wilberding Receives Lifetime Achievement Award from St. Mary’s University of Minnesota
Merle F. Wilberding, a long-time attorney at Coolidge Wall and a graduate of St. Mary’s University of Minnesota Class of 1966, was recently awarded the University’s Distinguished Alumnus Lifetime Achievement Award for his contributions to his community and the nation. In 1969, he received a JD from Notre Dame Law School, and subsequently received an MBA from the University of Dayton, an LL.M in Taxation from George Washington University, and an MLIS from the University of Wisconsin – Milwaukee. During the Vietnam War, he served as a U.S. Army JAG Captain and represented the Army in 800 appeals and argued …
Eighteen Attorneys Selected for Inclusion in The Best Lawyers in America® 2017
Coolidge Wall is privileged to announce that eighteen of its attorneys were recently selected by their peers for inclusion in The Best Lawyers in America® 2017. Best Lawyers has become universally regarded as the definitive guide to legal excellence. Its process is based on an exhaustive peer-review survey on the legal abilities of other lawyers in their practice areas. Lawyers may not pay a fee to be listed, so inclusion in Best Lawyers is considered a singular honor. Corporate Counsel magazine called Best Lawyers “the most respected referral list of attorneys in practice.” The attorneys selected for inclusion in 2017 …
The Ohio Supreme Court Brings the Sunshine Laws into the Technological Age
In May, the Ohio Supreme Court in White v. King, 2016-Ohio-2770, expressly provided that a meeting of a public body does not have to occur face to face. A meeting includes discussions that occur “telephonically, by video conference, or electronically by e-mail, text, tweet, or other form of communication.” A. Specific Facts of White v. King. In White v. King, one member of the Olentangy Local School District Board of Education, Adam White, filed suit against the Board claiming that they had violated the Open Meetings Act (R.C. 121.22). White had conducted an investigation into alleged improper expenditures by two …
David Pierce Elected President of Jewish Federation of Greater Dayton
On August 17, 2016, Coolidge attorney David P. Pierce was elected and installed as President of the Jewish Federation of Greater Dayton, an organization established to further the welfare of the Jewish community. The Federation coordinates social, welfare and cultural programs; fosters cooperation among Jewish organizations; facilitates fund-raising activities on the local and national level; and stimulates participation and interest in community-wide activities. David also serves as Second Vice-President of the Dayton Bar Association, an association of lawyers dedicated to furthering the administration of justice; enhancing the public’s respect for the law and promoting excellence and collegiality in the legal …
Are sexual harassment policies unnecessary for small businesses?
There are many advantages to operating a small business as opposed to a large corporation. Smaller businesses can be more agile and quick to respond to consumer needs, they often have a strong knowledge of local markets and it can be easier to take ownership over certain aspects of a product of business when there are fewer people to pass the buck. When it comes to maintaining relationships with employees, small businesses can also come out ahead. With fewer employees, small companies can find it easier to foster honest, trustworthy and personal relationships between employees and with the employer. However, …
DOJ: Proposed healthcare mergers not healthy for economy
In this blog, we have discussed the various complexities and legal challenges that are presented when a company attempts to acquire or merge with another company. In this post, we noted that vast majority of these deals are approved. In fact, just 5 percent of filings for mergers lead to challenges from agencies like the Department of Justice. While they may be rare, these challenges do happen; when they do, they are often newsworthy events. For example, recently, the DOJ filed lawsuits to stop two mergers in the healthcare insurance industry. The two separate transactions would combine the third- and …
Coolidge Wall Sponsors Brian Hafer Memorial Golf Outing
On August 1, 2016, Coolidge Wall sponsored the Brian Hafer Memorial Golf Outing at the Dayton Country Club. The Brian Hafer Foundation promotes drug and alcohol abuse awareness. The Coolidge Wall Team, comprised of lawyers Chris Conard and David Pierce, CFO Matt Rauch, and client Scott Campbell, won first place in the Ben Hogan flight at the golf outing.
Fleischauer Was Presenter at Dayton Area Chamber of Commerce HR Forum
Labor and Employment Department Chair Marc Fleischauer presented to the Dayton Area Chamber of Commerce Human Resources Forum on July 14, 2016, as part of its seminar, “Top Concerns for Area Employers.” The seminar was co-hosted by the Miami Valley Human Resource Association. Marc and co-panelist Suzanne M. Perry, Chief Human Resources Officer for Staffmark, addressed recent changes to regulations under the Fair Labor Standards Act, including the implications for employers of the upcoming increased salary requirement for exempt positions. Other presenters included Karen W. Borgert, Vice President Strategic Human Resources at CareSource, speaking on ways to engage and retain …
Starting a business? How a name can set you up for success
Between finding investors and the logistical complexities of starting a business, new business owners face a lot of challenges in the early days of operation. Some don’t make it past this difficult stage, and others just barely make it through. The fact is there are many elements working against small business owners early on, but thankfully there are many things you can do to make the road ahead a little smoother. For instance, picking a business name can seem inconsequential, but it is one thing that could have a more profound impact on a company’s success than people expect. When …