Ann Novacheck

Shareholder

Ann has dedicated her career to representing established and emerging nonprofit and tax-exempt organizations, providing practical and creative legal counsel to private foundations, operating foundations, public charities, trade associations, and health care providers. She leverages her deep experience to understand not only how to solve a client’s problem, but also how to align the solution with both organizational goals and larger industry trends.

Ann has extensive experience in matters involving questions of governance, federal and state compliance, public charity support calculations, private foundation tax issues, intermediate sanctions, joint ventures, conflicts of interest, unrelated business tax issues, property-tax exemptions, and benefit corporations. She’s well-versed in litigation matters and fiercely represents clients before federal and state taxing authorities, tax courts, and attorneys general.

  • Key Practice and Industry Experience
  • Recognitions and Honors
  • Publications and Presentations
  • Professional Associations

Key Practice Experience

Nonprofit and Tax-Exempt Organizations

  • Counseling on compliance issues, including obtaining and maintaining tax-exempt status, filling applicable tax returns, and meeting state registration requirements
  • Preparing comprehensive plans for land use to qualify for a property tax exemption and preparing the related applications
  • Developing and amending articles of incorporation and bylaws, board and employee policies, investment policies, management compensation, domestic and international grant-making procedures, contracts, and annual meeting minutes
  • Responding to IRS and Attorney General inquiries, in federal and state audits, and administrative appeals
  • Developing and implementing reorganization structures to enhance program operating strategies and compliance with applicable federal and state laws
  • Counseling on sophisticated fund-raising programs, including naming-rights agreements, capital campaigns, and endowment-fund development
  • Training for boards of directors, officers, and staff on nonprofit and tax-exempt issues and strategies
  • Developing donor-advised and donor-directed fundraising programs
  • Providing grantee and program partner due diligence
  • Preparing legal opinion letters on a variety of legal issues in the nonprofit and tax-exempt areas
  • Advising on charitable gambling
  • Advising on private letter rulings
  • Advising on other tax issues, including unrelated business income tax, excess business holdings, program-related investments, and self-dealing and excess benefit transactions

Key Industry Experience

  • Nonprofit and Tax-Exempt Organizations
  • Nonprofit Associations
  • Private and Charter Schools, Colleges and Universities
  • Private and Corporate Foundations
  • Hospitals, Clinics, Home Care, Ambulance Services

Recognitions and Honors

  • North Star Lawyer, Minnesota State Bar Association, 2013, 2015-2018
  • Leonard E. Lindquist Pro Bono Award, 2016

Publications and Presentations

  • “Forming a Nonprofit Corporation,” chapter, MN CLE, The Minnesota Nonprofit Deskbook (update from 2011 publication), January 2013 and 2018
  • “Introduction to Nonprofit Corporations,” Minnesota CLE webinar, October 11, 2018
  • “Representing Children in Foster Care: Panel of Volunteer Lawyers,” Children’s Law Center of Minnesota, May 2018
  • Speaker, “A Checklist for Your Initial Client Discussion,” 2018 Nonprofit Law Conference, March 13, 2018
  • “Forming a Nonprofit Corporation,” Minnesota CLE, February 2016
  • “Nonprofit Law and Best Practices for Charter Schools,” 4th Annual Charter School Law Conference, August 2012
  • “Forming a Nonprofit Corporation,” Minnesota CLE, October 2011

Professional Associations

  • Conference Planner, 2018 and 2019 Nonprofit Law Conference
  • Minnesota Bar Association, Tax Section, Business Law Section, Nonprofit Sub-Committee
  • Wisconsin State Bar Association
  • American Bar Association, Tax Section
  • Minnesota Women Lawyers