For the past 35 years, Jonathan has developed considerable experience in the areas of tax-exempt organizations, charitable gift planning, estate planning and estate administration, federal and state taxation, IRS practice and procedure, real estate and business formations and transactions.
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Charities and Charitable Gift Planning - Jonathan represents donors and tax-exempt organizations in Maryland and the District of Columbia, but he also represents individuals, families, and charitable organizations on a national basis for federal tax matters. His advice is often sought by families (and their advisors) who desire to integrate philanthropy into their estate planning, and by charitable organizations with respect to contributions and other funding opportunities, such as assisting charities in accepting gifts of sophisticated assets or through sophisticated gift planning vehicles. Jonathan also represents these clients in legislative and regulatory tax matters at all levels of the federal and state government.
Jonathan represents long established tax-exempt organizations regarding their governance, compliance and funding issues, but he also assists individuals and families in structuring and creating charitable organizations to meet their own personal estate and philanthropic planning goals. He also has extensive experience in creating, reforming and terminating a variety of charitable remainder and lead trusts.
Estate Planning and Administration - Jonathan has assisted families in structuring their estate plans for federal and state tax and non-tax purposes, including the creation of Wills, trusts, economic powers of attorney and heath care directives. He has also assisted families in dealing with the estate administration process when a family member has passed, including the filing of all necessary documents with the relevant County Register of Wills, the filing of relevant Maryland and federal estate tax returns, when needed, and the final distribution of an Estate’s assets to its beneficiaries.
Business Transactions - He has assisted clients in creating a variety of business entities, and in selling or purchasing those businesses (stock and assets), or in a corporate redemption. He has worked on financing transactions, and prepared buy-sell or shareholder's agreements between corporate shareholders, partners of a partnership, and members of a limited liability company, and has structured business succession plans.
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Speaker & Author – He has presented many speeches on the topics of charitable gift planning and tax-exempt organizations and has published articles in The Journal of Gift Planning, the Planned Giving Design Center, Charitable Gift Planning News, the American Bankers Association Journal, the Southeast Regional Wealth Management Magazine, the Maryland State Bar Journal, and has recently been named to the Editorial Review Board of Planned Giving Today.
Volunteer Activities – Jonathan was the 2002 President of the National Committee on Planned Giving (NCPG - previously known as the Partnership for Philanthropic Planning (PPP) and now known as the National Association of Charitable Gift Planners (CGP)) and was a member of the NCPG Board of Directors. He was Chair of the 2000 NCPG Conference Committee and served on NCPG's Government Relations Committee. Jonathan recently served on the PPP Board of Directors and, at that time, was a Co-Government Relations Advisor to the Board. Locally, he was a President and Director of the Chesapeake Planned Giving Council and served on the Ad Hoc Committee on Ethics and Accountability in the Nonprofit Sector for the Maryland Association of Nonprofit Organizations. He has worked extensively on a pro bono and volunteer basis with various charities.
||6 Park Center Court, Suite 102
Owings Mills, Maryland 21117
(410) 581-0123 - facsimile
email@example.com - e-mail
www.ackermanlaw.net - website
|M.L.T. (Master of Laws in Taxation)
|University of Baltimore
School of Law
|University of Maryland,
|B.A., Double Major
Economics & Government and Politics
EDUCATIONAL HONORS: Omicron Delta Kappa; Mortar Board; Phi Kappa Phi
ADMITTED TO: Maryland Bar (1984), District of Columbia Bar (2004), U. S. Tax Court (1985)
OTHER PROFESSIONAL AFFILIATIONS AND HONORS:Recognized by U.S. News and World Report and BestLawyers® as a Best Law Firm in Maryland, 2015 - 2022 (See below)
Maryland Superlawyer, 2007, 2012 - 2013, 2019-2022 (See below)
Celebrated 20 year anniversary as an AV rated attorney with Martindale Hubbell, 2019 (See below)
Member, Editorial Review Board, Planned Giving Today, 2019-2022
Served on the Charitable Planning and Organizations Group of the American Bar Association Section of Real Property, Trust and Estate Law concerning comments presented to the Treasury Department on the proposed Treasury Regulations under Code Section 170(f)(8), 2015
Member, Board of Directors, Partnership for Philanthropic Planning (PPP) (now known as the National Association of Charitable Gift Planners (CGP)), 2010 - 2012
Member, Leadership Institute, PPP and CGP, 2011 – present [selected by peers to join the nation’s most experienced charitable planners in the inaugural class of the PPP Leadership Institute - Leadership Institute participants are thought leaders in all fields related to philanthropic planning, including estate planning, among others]
Co-Government Relations Advisor to PPP, 2010 - 2012
Past President, National Committee on Planned Giving, 2002
Member, Board of Directors, National Committee on Planned Giving, 1999 - 2002
Member, Government Relations Committee, National Committee on Planned Giving, 1997 - 2002
Conference Chair, 13th National Conference on Planned Giving, National Committee on Planned Giving
Past President and Board Member, Chesapeake Planned Giving Council
Past Member, Ad Hoc Committee on Ethics and Accountability in the Nonprofit Sector, Maryland Association of Nonprofit Organizations
Member, Charitable Planning and Organizations Group, Real Property, Trust and Estate Law Section of the American Bar Association
Member, Estate and Gift Tax Study Group, Maryland State Bar Association
Member, Maryland State and American (Taxation and Real Property, Probate and Trust sections) Bar Associations
Member, Advisory Board, Southeast Wealth Management Business Magazine, 2008-2009
PUBLISHED ARTICLESLessons from President Biden’s Tax Proposals, Planned Giving Today, November 2021, Volume 32, Number 11
Charitable Lead Trusts: Why Now? Why Ever!, Planned Giving Today, September 2020, volume 31, Number 9
Current Conditions in our Profession, Planned Giving Today, August, 2019, Volume 30, Number 8
Nonexempt Charitable Trusts – Issues and Solutions, Planned Giving Today, June 2019, Volume 30, Number 6
Firm Newsletter (formerly referred to as Charity Advisor Resources (CAR) Newsletter), Founder, 2010
Really? ... Estate Tax Repeal — What’s Next for Charitable Gift Planning, Planned Giving Design Center, November 10, 2010
The CRT Stock Redemption Strategy for Philanthropic and Business Succession Planning, Journal of Gift Planning, September 2009
Trends in Gift Planning, Southeast Wealth Management Business Magazine, January 2009.
Trends in Gift Planning, Southeast Wealth Management Business Magazine, January 2008.
How Can the Private Letter Ruling Process Benefit the Gift Planner?, Charitable Gift Planning News, March 2006.
Planned Giving Design Center, Technical Writer for Planned Giving Online and News Alerts, 1997-2001.
The Planned Giving Value Chain, Planned Giving Today, September 2003
Final CRT Regulations - Trick or Treat?, The Journal of Gift Planning, 2nd Quarter, 1999.
Problem Solving for the Donor: The Final CRT Regulations Reviewed, Government Relations Committee of the National Committee on Planned Giving, March 2, 1999 (Videotape and handout distributed to over 11,000 members of NCPG).
How to get a Private Letter Ruling - Ten Commandments of the Letter Ruling Process, The Journal of Gift Planning, 3rd Quarter, 1998.
Is the Personal Trust Business Missing Opportunities in Planned Giving?, Co-Author, American Bankers Association Journal, 1994.
1986 Maryland Tax Legislation, Co-Author, The Maryland Bar Journal, September & October, 1986.
1985 Supplement - Corporation Income Tax, Maryland Taxes, Co-Author, MICPEL, 1985.
GOVERNMENT TAX ACTIVITYServed on the Charitable Planning and Organizations Group of the American Bar Association Section of Real Property, Trust and Estate Law concerning comments presented to the Treasury Department on the proposed Treasury Regulations under Code Section 170(f)(8), 2015
Assisted a coalition of charitable organizations in submitting suggested revisions to the "Dodd-Frank Wall Street Reform and Consumer Protection Act", 2009.
Chaired the Donor Advised Fund Task Force for the National Committee on Planned Giving, which prepared a response to the IRS' request for public comment pursuant to Notice 2007-21.
Presented testimony on Capitol Hill with U.S. Senators Bayh and Santorum on private foundations, Washington, DC, 2002.
Reviewed, revised and prepared tax legislation on behalf of NCPG.
Various meetings on behalf of NCPG with high level IRS and Treasury personnel and with legislative tax counsel and members of U.S. Congress.
Prepared NCPG response and attended Internal Revenue Service and Treasury Hearings for Regulation changes under Code Section 643(b), Washington, DC, 2001.
Prepared NCPG response and testified at Internal Revenue Service and Treasury Hearings for Regulation changes under Code Section 664 (Charitable Remainder Trusts), Washington, DC, 1997.
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