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David
L.
Kyger
David Kyger has focused his practice on nonprofit and tax-exempt organizations. He serves as counsel to numerous public charities and private foundations. He has extensive experience in the formation of nonprofit entities, application for recognition of exemption, compliance with private foundation rules, preserving tax-exempt status and avoiding intermediate sanctions, compliance with public disclosure requirements, registration with solicitation licensure administrators, web-based solicitations of charitable contributions, and structuring of joint ventures involving exempt and non-exempt organizations.
Mr. Kyger has provided assistance to the following types of tax-exempt entities: hospitals, medical research organizations, trade associations, community colleges, colleges, universities, parochial schools, private schools, charter schools, social welfare organizations, homeowners associations, churches, and various governmental units.
Education
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M.Ed., University of Virginia, 1994
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J.D., University of Virginia, 1979
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B.A., summa cum laude, Vanderbilt University, 1976
Admissions
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North Carolina, 1997
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Virginia, 1995
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West Virginia, 1979
Academic Honors
- Phi Beta Kappa, Vanderbilt University
Achievements
- Selected by his peers for inclusion in The Best Lawyers in America® 2012 (Copyright 2011 by Woodward/White, Inc., of Aiken, S.C.), Non-Profit/Charities Law, Tax Law, 2007-2012
- Chair, Nonprofit Organizations Committee, Business Law Section, North Carolina Bar Association (2005-2011)
- Adjunct Faculty – Nonprofit Organizations – University of North Carolina School of Law (2003)
- Adjunct Faculty, graduate seminar: Nonprofit Law, University of North Carolina at Greensboro (2001-05)
Experience
- Serves as outside counsel to nonprofit corporation formed to receive one-half of North Carolina's proceeds under Phase I of the Master Settlement Agreement
- Served as special counsel to North Carolina Department of Insurance in connection with Blue Cross Blue Shield of North Carolina proposal to convert to for-profit
- Represents tax-exempt hospitals and health care systems in tax matters, including changes in operations, unrelated business income tax issues, private inurement and private benefit issues, intermediate sanctions issues and requests for rulings
Publications
- "The L3C: North Carolina's Newest Type of Entity," Notes Bearing Interest, November 2010 (newsletter of the North Carolina Bar Association's Business Law Section), co-author
- "Organizing and Operating a Nonprofit Corporation," May 2008, May 2010
- Editor, "Guidebook for Board of Directors of North Carolina Nonprofits," (2nd ed., 2008)
- "Selected Legal and Tax Issues for Churches," February 2008
- "Update on Tax-Exempt and Nonprofit Issues," May 2006
- "Nonprofit Arts Organizations: Basics of Formation and Operation," June 2004
- "Economic Development Grants and Private Benefit," May 2004
Presentations and Speaking Engagements
- "For-Profit or Not-for-Profit: What's the (Legal) Difference," Southern Entrepreneurship In The Artssm, March 26, 2011
- "MS.01.01.01: A Corporate Lawyer's Perspective," Health Care Group Webinar, November 18, 2010
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