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Exempt Organizations Group
Annual Update
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table of Contents
DiD You Know?
.................................................................................................................... 4 ........................................... 5
A nAtionAl & internAtionAl exempt orgAnizAtions prActice
cAse stuDies ....................................................................................................................... 6 - 11 Depauw university / student safety ............................................................................. 6 the mind trust / innovation in public education ............................................................ 7 citizens energy group / community Development ......................................................... 8
indiana national guard / indiana lawyers for soldiers ................................................... 9 Anderson university / orangeHaus records .................................................................. 10 super Bowl 2012 spotligHt ....................................................................................................... 11
............................................................................................................................ 12 - 15
Jennett m. Hill ............................................................................................................ 12 - 13 Heather e. moore sHort Bios ....................................................................................................... 14 - 15
.......................................................................................................................... 16 - 19
Ben w. Blanton ........................................................................................................... 16 paul lowell Haines ..................................................................................................... 17
Joseph e. miller, Jr. ..................................................................................................... 18 Katherine e. ruhl ........................................................................................................ 19 recent cHAnges tulsa time ................................................................................................................. 20 ................................................................................................................. 20 ..................................................................................................... 21
expAnDeD eo group list
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Did You Know?
DID YOU KNOW?
Baker & Daniels has more full-time exempt organizations (“eo”) attorneys (six) than any other law firm in the state of indiana. Baker & Daniels’ eo attorneys have more than 70 years of accumulated legal experience working only with exempt organizations. Baker & Daniels’ eo attorneys provide legal advice to public charities and private foundations with assets exceeding $10 billion. Baker & Daniels’ eo attorneys helped craft indiana’s current nonprofit law, the indiana nonprofit corporation Act of 1991. since 1995, Baker & Daniels has represented the council for christian colleges and universities, an international association of 105 colleges and universities, headquartered in washington, D.c. Baker & Daniels’ eo attorneys serve on the governing boards of taylor university, Heartland truly moving pictures (Heartland Film Festival), the pacers Foundation, loving south Africa, neighborhood christian legal clinic, the clowes Fund, the Allen whitehall clowes charitable Foundation, noble of indiana, Jameson camp, community Home Health services, summer stock stage, and Building tomorrow. Baker & Daniels’ eo attorneys also serve as members of the planned giving Advisory group of the indianapolis museum of Art, the Hanover college-indianapolis Alumni network, the advisory board of the reclamation project, and the collections council of the eiteljorg museum. All four of Baker & Daniels’ eo partners (Ben, lowell, Joe, and Jennett) were named recently to a listing of the Best lawyers in America and one (lowell) has been listed as who’s who in education by the indianapolis Business Journal. two of Baker & Daniels’ eo attorneys (lowell and Heather) served as editor-in-chief of the law journals at their respective law schools. All six Baker & Daniels’ eo attorneys like and respect each other!
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A national & international Exempt Organizations Practice
A NATIONAL AND INTERNATIONAL EXEMPT ORGANIZATIONS PRACTICE
members of Baker & Daniels’ exempt organizations group increasingly find themselves being asked to address legal concerns for clients headquartered throughout the united states and with respect to issues and transactions arising in countries around the world. recently, members of the team have addressed legal issues arising in the following states: Arizona, california, Florida, georgia, illinois, indiana, iowa, Kansas, Kentucky, louisiana, maryland, michigan, minnesota, missouri, nebraska, new Jersey, new York, ohio, oklahoma, oregon, tennessee, texas, Virginia, washington (state), washington, D.c. and wisconsin. . . . and in the following countries: Australia, canada, china, Dominican republic, Finland, France, greece, india, italy, Japan, mexico, south Africa, south Korea, spain, ukraine and the united Kingdom.
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case studies: DePauw University / Student Safety
DEPAUW UNIvERSITY / STUDENT SAfETY
Depauw university’s Board of trustees and senior administration recently conducted a thorough study of all student residences, university-owned and private, to ensure that they conformed with heightened fire and safety standards. currently, about half the student body of the university resides in privately owned facilities, largely in the form of national fraternities and sororities. As a result of this study, Depauw’s Board and administration identified safety and security needs existing in a number of fraternity and sorority residences. the university’s leadership concluded that these organizations needed assistance in meeting new safety standards and in addressing identified deficiencies, but recognized that past guidance from the internal revenue service drew strict boundaries around the university’s ability to assist in funding improvements in fraternity and sorority-owned residences. with the advice and counsel of the lawyers of Baker & Daniels’ exempt organizations group, Depauw filed a letter ruling request with the irs seeking authorization to fund (through grants or loans) a variety of safety and security improvements in fraternity and sorority chapter houses on its campus. now the safety-improvement program has been put into place and all university-residences conform to higher safety standards. As a result, Depauw students residing in both university-housing and in national chapter houses can now rest in safety.
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case studies: The Mind Trust / Innovation In Public Education
THE MIND TRUST / INNOvATION IN PUBLIC EDUCATION
indianapolis is fast becoming a hotbed of entrepreneurial activity in public education, thanks in large part to the involvement of leaders from the public and private sectors in creating the mind trust (“tmt”). this transformative organization is led by David Harris, the former charter schools Director for the city of indianapolis, and its Board of Directors is chaired by former indianapolis mayor Bart peterson. tmt’s innovative programs include its education entrepreneur Fellowships, which empower the nation’s most promising education entrepreneurs to launch new initiatives in public schools, and its recruitment of notable national organizations such as teach for America and college summit to expand to indianapolis. Baker & Daniels’ eo group is privileged to provide ongoing counsel to tmt, including assistance in forming tmt, pursuing its tax exemptions, and providing insight into legal and tax issues associated with the development of tmt’s exciting initiatives.
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case studies: Citizens Energy Group / Community Development
CITIZENS ENERGY GROUP / COMMUNITY DEvELOPMENT
citizens energy group, a public charitable trust that operates the natural gas distribution system for more than 250,000 customers in central indiana, among other diversified utility and related services, continues to dedicate substantial resources, time, and money to making important investments in neighborhood and community revitalization. shining examples of citizens’ dedication to the revitalization of local communities include the redevelopment of inner city neighborhoods now known as Fall creek place and river’s edge, both in indianapolis. with the assistance of Baker & Daniels’ eo professionals, citizens organized and now operates a charitable subsidiary – citizens investment collaboration on neighborhoods, inc. (icon) – dedicated solely to benefiting distressed communities in and around indianapolis. to meet its ambitious objectives for community revitalization, citizens and icon turned to Baker & Daniels’ eo group to assist them and other community-based organizations in transforming distressed communities and neighborhoods into thriving localities.
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case studies: Indiana National Guard / Indiana Lawyers for Soldiers
INDIANA NATIONAL GUARD / INDIANA LAWYERS fOR SOLDIERS
Jennett Hill, along with members of the firm’s pro Bono committee, created a program to address the legal needs of the men and women of the indiana national guard, and their families, during a soldier’s deployment. starting as a firm-wide initiative, indiana lawyers for soldiers has expanded and now represents a state-wide network of attorneys available to provide legal services on a pro bono basis to indiana national guardsmen and women who have orders to be, or have already been, deployed to iraq or Afghanistan. guardsmen and women (or their family members) in need of legal assistance are referred to attorneys who volunteer their time and experience to assist with the myriad of legal issues that arise during the deployment of these local heroes. in addition to providing ongoing support to this important project, Jennett is working closely with Baker & Daniels technicians to develop a web site that will effectively and efficiently connect guardsmen and women to indiana lawyers.
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case studies: Anderson University / OrangeHaus Records
ANDERSON UNIvERSITY / ORANGEHAUS RECORDS
Baker & Daniels eo attorneys recently assisted Anderson university in creating a tax-exempt, educational recording company, the purpose of which is to give the university’s recording arts/music industry students hands-on experience in identifying and developing new music talent. the very first artist the program identified and recorded was Jon mclaughlin, who recently has gone on to national acclaim. You may have seen Jon on this year’s 80th Annual Academy Awards ceremony where he sang the song “so close,” featured in the hit Disney movie “enchanted.” Jon’s first released album, Indiana, continues to sell well nationally, and he has just released his new album, OK Now. Anderson students will be involved in Jon’s promotion as part of their educational experience. they also are in the process of identifying their next recording artist.
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case studies: Super Bowl 2012
SUPER BOWL 2012
in may 2008, the nFl selected indianapolis to host the super Bowl in February 2012. the indianapolis bid was marked by several unique features, including a downtown super Bowl Village and a civic legacy program centered on the construction of a state of the art football and community center on the campus of Arsenal tech High school and a broader mission to improve the quality of life on indianapolis’ near east side. Baker & Daniels’ exempt organizations practice group was honored to provide legal counsel in the organization of the legal entity that pursued the bid, and in seeking its tax exempt status.
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spotlight: Jennett M. Hill
Our Newest Exempt Organizations Partner — Jennett M. Hill
Jennett Hill owes much of her childhood development to the u.s. military. As the daughter of an Army officer, Jennett spent many of her formative years in germany. while living in Berlin, for example, she attended an international school named after John F. Kennedy where she was first introduced to physics in german. she graduated from high school in stuttgart, germany, where she first learned of her alma mater: Depauw university. while still in high school, Jennett attended a math and science program in Vicenza, italy, taught by three professors from Depauw university. encouraged by these professors, she attended Depauw where she majored in both political science and French. Jennett participated in collegiate sports (basketball and track & field) during her tenure at Depauw where she met her husband, Alan Hill, also a Depauw athlete. After graduating from college, Jennett followed her technical spirit and joined international Business machines in 1985 as a systems engineer. Jennett worked for iBm for 10 years providing marketing and technical support to clients across the midwest as an engineer, consultant, and area resource manager. Her desire to work in the legal profession never waned, and as a result, Jennett decided to attend indiana university school of law in indianapolis. in law school, Jennett served as a legal writing tutor and as a notes Development editor for the Indiana Law Review. Drawing upon her technological background, she also prepared and published an article for the Indiana Law Review addressing software licensing issues. After graduating from law school, Jennett clerked for the Honorable Frank sullivan, Jr., an Associate Justice on the indiana supreme court.
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spotlight: Jennett M. Hill
Jennett joined the exempt organizations group in 2001 where she enjoys counseling an array of nonprofit and exempt organizations: private foundations, public charities, colleges and universities, sports-related organizations, churches and business leagues in all aspects of tax-exempt law. she also provides guidance with respect to areas of intellectual property, the internet, and privacy matters that affect organizations exempt from the payment of state and federal taxes. Jennett has served on various community and nonprofit boards and now currently serves on the board of community Home Health services. she has worked with the Baker & Daniels pro Bono committee to develop and now administer the firm’s indiana lawyers for soldiers pro bono program, which provides legal services to deployed indiana guardsmen and women. As a result, Jennett received the firm’s charles l. whistler pro Bono Award and accepted, on behalf of the firm, the sponsor’s Award for excellent service from the military Department of indiana. Jennett is listed in the 2009 edition of The Best Lawyers in America. married for over 20 years, Jennett and Alan, the Vice president for enrollment and marketing at Franklin college, have raised two children: one now in high school and the other attending her first year in college. she has coached her daughter’s basketball teams and provided assistance to members of the middle and high school track teams for both children. when she is not practicing law or driving around the city to attend school events and meets, you can find Jennett capturing life’s events in her latest scrapbook, which she enjoys creating with family and friends. 13.
spotlight: Heather E. Moore
Meet Our Newest Associate — Heather E. Moore
Heather moore grew up in potomac, maryland, outside of washington D.c. she attended wheaton college in suburban chicago, majored in political science, and there met her husband, ryan moore. Heather became interested in the legal profession during her time in D.c., her studies in college, and through an internship at the international Justice mission. Following her time at wheaton, Heather moved to Durham, north carolina, where ryan studied at Duke Divinity school. while in Durham, Heather worked first in Admissions and student services at Duke Divinity and then as the Director of children’s education at Blacknall memorial presbyterian church. three years in Durham were enough to make Heather and ryan diehard Blue Devil fans - go Duke! the moores moved to indianapolis in the summer of 2004. Heather began her studies at the indiana university school of law-indianapolis, and ryan joined the staff of second presbyterian church as a lake Fellow in parish ministry. while in law school, Heather was a member of the order of the Barristers, received the lovejoy Award for runner-up best brief in the moot court competition, and served as the editor-in-chief of the Indiana Law Review. in addition to her academic pursuits, Heather worked in the legal department at Bridgestone Firestone Diversified products, volunteered at the neighborhood christian legal clinic, and team taught, with ryan, a senior high sunday school class at second presbyterian. Heather joined the exempt organizations group in september 2007. she has appreciated being part of this talented team of professionals who serve such a wonderfully diverse client base. she and ryan have moved to tulsa, oklahoma, where ryan has taken a position as Associate pastor for Adult education at First presbyterian church. she is excited about being able to continue her affiliation with Baker & Daniels’ exempt organizations group from her new tulsa location.
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spotlight: Heather E. Moore
in addition to her law practice, Heather has been active at tabernacle presbyterian
church while in indiana. she also has served on the boards of three indianapolis-based nonprofit organizations: Building tomorrow, inc., an international nonprofit organization empowering young people to raise funds and awareness to benefit vulnerable children in sub-saharan Africa; the neighborhood christian legal clinic, inc., which provides legal services to low income individuals in indianapolis; and summer stock stage, inc., a summer theater program for central indiana youth.
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short Bios: Ben W. Blanton
BEN W. BLANTON “Ben”
Ben came to the practice of law following an indirect path — first studying to be a roman catholic priest at st. meinrad Archabbey in the mid 1970’s, then earning a political science degree from memphis state university, and later a law degree from Vanderbilt university school of law in 1982. After a two-year judicial clerkship on the united states court of Appeals for the eighth circuit, Ben joined Baker & Daniels as a litigation associate in 1984. During his first 18 months as a practicing lawyer, Ben learned more about the firm’s exempt organizations work and in late 1985 asked to spend more time in that area. By mid-1986, Ben was a full-time exempt organizations attorney working with large and small private foundations, governmental and quasi-governmental agencies, museums, charitable trusts, colleges and universities, fraternities and sororities, and every variety of nonprofit organization in between. Ben also assists individuals in realizing their charitable goals through annual giving and estate planning. Ben has continued on this road for over 25 years. in addition to counseling nonprofit organizations and individuals about the legal and business aspects of philanthropy, he has been given opportunities to serve as a volunteer director for a number of great charitable entities, currently including the Allen whitehill clowes charitable Foundation, the clowes Fund, the pacers Foundation, and noble of indiana. Ben is listed in the 2009 edition of The Best Lawyers in America.
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short Bios: Paul Lowell Haines
PAUL LOWELL HAINES “Lowell”
the son of missionary parents, lowell spent many of his early years growing up in south Korea before returning to the united states to complete high school and attend taylor university in upland, indiana. After graduating with a degree in history, lowell attended Ball state university and received a master of Arts Degree in student personnel Administration in Higher education. ten years in various administrative positions at taylor university followed, with lowell concluding his assignment there as the university’s Vice president for student Development. lowell then attended law school at indiana universityBloomington where he served, in his third year, as editor-in-chief of the Indiana Law Journal. lowell commenced his legal career at Baker & Daniels in 1990. He soon affiliated himself with the firm’s nonprofit team, which now is identified as the exempt organizations group. Although lowell works with all the firm’s nonprofit and exempt organization clients, his own practice has focused on developing the firm’s extensive work in representing colleges and universities. not including those institutions that the firm assists in tax exempt financing, the firm provides general legal services to more than 40 colleges, universities, and seminaries, and represents higher education associations representing more than 150 institutions of higher education. lowell has been listed in “who’s who in education” by the indianapolis Business Journal. lowell serves on the governing boards of taylor university and Heartland truly moving pictures. lowell is listed in the 2009 edition of The Best Lawyers in America.
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short Bios: Joseph E. Miller, Jr
JOSEPH E. MILLER, JR. “Joe”
Joe grew up in the military as the son of a united states Army chaplain. During those years, Joe lived in six different states and graduated from high school in germany. Joe attended taylor university in upland, indiana, and graduated with a degree in political science in 1989. He then spent several years working as an administrator in the university’s financial aid department and as a residence hall director. in 1992, Joe and his wife lisa moved to Denver, colorado, where Joe attended law school at the university of Denver and served as Articles editor of the school’s law review. Joe began his legal career at Baker & Daniels in 1995. Joe has been practicing tax-exempt law for over a decade and counts it a privilege to serve numerous charitable, educational, and religious organizations. A significant part of Joe’s practice involves providing general corporate and tax law counsel to nonprofit organizations, including many clients involved in life sciences, economic development, and charter schools. He also works with nonprofits in a transactional context by preparing and negotiating contracts, assisting organizations with respect to charitable giving issues, and advising nonprofits on a host of other matters that they confront on a regular basis. Joe is very involved as a volunteer in the nonprofit sector as well. He serves as the president of the Board of Directors of the neighborhood christian legal clinic in indianapolis, and on the Advisory Board of Directors of the reclamation project (Fort wayne, indiana) and the Board of Directors of loving south Africa, an organization that seeks to relieve the suffering of people living with HiV/AiDs in Kwazulu natal, south Africa. Joe is listed in the 2009 edition of The Best Lawyers in America.
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short Bios: Katherine E. Ruhl
KATHERINE E. RUHL “Katy”
Katy joined Baker & Daniels in 2003 and is beginning her 5th year in the eo group. Katy grew up in Auburn, indiana, and is a graduate of Hanover college and indiana university school of law – indianapolis. At Hanover, Katy studied english and theology and enjoyed a number of campus activities, including four years as a long-distance runner on the cross country and track teams. while in law school, Katy served on the executive board of the Indiana Law Review and clerked for the indiana supreme court Disciplinary commission, the state agency that oversees ethical and professional conduct matters for all indiana attorneys. Katy counsels exempt organizations – including churches, charities, community and private foundations, colleges and universities, and business leagues and other civic organizations – on a variety of issues, such as organization and exemption, mergers and other corporate changes, and ongoing compliance issues. Katy also focuses a specific portion of her practice on the representation of greek organizations, including fraternities and sororities, their foundations, and other related entities. in her free time, Katy volunteers with a number of nonprofit organizations. she serves as a director and Vice president of Jameson camp in indianapolis, indiana, assists the indianapolis museum of Art as a member of its planned giving Advisory group, and serves as co-chair of the Hanover college indianapolis Alumni network. Katy and her husband chris, live in zionsville, indiana, and recently welcomed the arrival of their first child.
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recent changes: Tulsa Time
BAKER & DANIELS’ EXEMPT ORGANIZATIONS GROUP LIvES ON TULSA TIME
After an excellent first year as a Baker & Daniels eo attorney, Heather moore recently informed the group that her husband, ryan, had accepted a position as Associate pastor for Adult ministries at the First presbyterian church in tulsa, oklahoma. After a few days of reeling from the news of her departure, the group recovered and considered the possibility of asking Heather to continue her work with the group, albeit from a different location. Advances in technology have made such arrangements very doable in recent years. After working out the details, the group asked Heather if she would be willing to continue as the “tulsa member” of the Baker & Daniels’ eo group, an offer that she readily accepted. Heather will continue working with all Baker & Daniels’ eo partners and associates in providing legal services to the firm’s exempt organization clients. she will return to indianapolis several times a year to address group needs and client concerns that require face-to-face contact. she also will commence efforts to expand Baker & Daniels’ eo practice in the tulsa area. the team is most excited that its relationship with Heather will continue as she has proven to be a valuable member of the practice group and a person of the highest quality, caliber, and integrity.
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the “expanded” Exempt Organizations Group
in addition to our 6 full-time eo attorneys, the eo group includes a number of other partners and associates who devote significant time to the needs of our eo clients. the expanded eo roster includes; Ben w. Blanton - eo paul lowell Haines - eo/Higher education Joseph e. miller, Jr - eo Jennett m. Hill - eo Katherine e. ruhl - eo Heather e. moore - eo scott D. Himsel - eo / litigation carl r. pebworth - litigation edward e. (“ted”) Hollis - employment law roberta s. recker - employment law Allison Fetter-Harrott - employment law michael J. maclean - employee Benefits John w. purcell - employee Benefits gayle l. skolnik - employee Benefits Brad r. maurer - intellectual property Amie peele carter - intellectual property mark c. sausser - real estate mary K. lisher - real estate John A. gardner - estate Brant o. gardner - estate thomas A. pitman - Financing David A. Arrensen - Financing Francina A. Dlouhy - state tax Donald p. Bennett - Federal tax thomas A. Jensen - immigration
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Exempt Organizations Group
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