BIOGRAPHICAL INFORMATION

For the past 30 years, Jonathan has developed considerable experience in the areas of charitable gift planning, estate planning and estate administration, tax-exempt organizations, 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 financing, and other asset and stock purchase transactions, as well as forming a variety of business entities. He has also prepared buy-sell or shareholder’s agreements between corporate shareholders, partners of a partnership, and members of a limited liability company.

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Speaker & Author – He is a frequent speaker 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, Planned Giving Today, Charitable Gift Planning News, the American Bankers Association Journal, the Southeast Regional Wealth Management Magazine, and the Maryland State Bar Journal.

Volunteer Activities – Jonathan was the 2002 President of the National Committee on Planned Giving (NCPG - now known as the Partnership for Philanthropic Planning (PPP)) 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.

GetGoodGovernance – Jonathan launched www.GetGoodGovernance.com, which is dedicated to helping charities and other nonprofits help themselves. GetGoodGovernance offers an efficient governance policy production and implementation process at a reasonable price, and currently has 4 Policy Packages which are easily customizable, through a secure online portal, to meet the individual needs of small, mid-sized and large nonprofits. Jonathan also launched www.MDCharityLaw.com specifically for Maryland nonprofits and www.DCCharityLaw.com for District of Columbia nonprofits. GetGoodGovernance also offers a Legal Compliance Review component to certain nonprofits.

CURRICULUM VITAE

ADDRESS: 6 Park Center Court, Suite 102
Owings Mills, Maryland 21117

PHONE NUMBER
AND EMAIL:
(410) 363-1187
(410) 581-0123 - facsimile
jonathan@ackermanlaw.net - e-mail
www.ackermanlaw.net - website

EDUCATION:
Institution Degree Year
Georgetown University
Law Center
M.L.T. (Master of Laws in Taxation) 1985
University of Baltimore
School of Law
J.D. 1983
University of Maryland,
College Park
B.A., Double Major
Economics & Government and Politics
1978
 

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:

  • Member, Board of Directors, Partnership for Philanthropic Planning (PPP), 2010 - 2012
  • Member, Leadership Institute, PPP, 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
  • Celebrated 15 year anniversary as an AV rated attorney with Martindale Hubbell, 2012 (See below)
  • Recognized by U.S. News and World Report and BestLawyers® as a Best Law Firm in Maryland, 2015 (See below)
  • Maryland Superlawyer, 2007, 2012 - 2013 (See below)
  • 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 ARTICLES

  • 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 ACTIVITY

  • 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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