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Smith, Janice M.

Jones Day
P.O. Box 165017
Columbus, OH 43216-5017
Phone: 1.614.281.3617 (Business Phone)
Fax: 1.614.461.4198 (Business Fax)
Contact Us (Business Email)
Websites associated with this firm:http://www.jonesday.comSummary
Current Employment Position(s)
Counsel
Lawyer Overview
Jan concentrates her practice on issues impacting the operations of tax-exempt organizations. Jan provides clients with insights into a wide variety of corporate and federal tax matters, and her practice includes evaluating legal issues associated with the formation of new nonprofit corporations and trusts, obtaining recognition of federal tax-exempt status and state sales tax and property tax exemption, nonprofit organization contracting issues (including intermediate sanctions issues), nonprofit corporate governance issues, Sarbanes-Oxley issues as applied to nonprofit corporations, matters involving accountability for charitable assets and avoidance of diversion of charitable assets, and corporate restructuring involving nonprofit organizations.
Jan is a member of the American Bar Association (Health Law Section and Section of Taxation, Exempt Organizations Committee), the American Health Lawyers Association, the Pittsburgh Downtown Partnership (member, board of directors), and PNC Advisors Fund for Charitable Giving (administrative board member).
Jan is author of "Intermediate Sanctions and Reasonable Compensation," BNA Tax Management Library, June 2, 2003, Vol. 44, No. 11 and of "Is that Nonprofit Director Position Making You Think Twice?" Young Lawyer, a publication of the American Bar Association Young Lawyers Division. In addition, she is coauthor of "The Funding of Market-Rate Housing as Charitable Economic Development," RIA's Taxation of Exempts.
Areas of Practice
- Tax
West Practice Categories
Corporate Taxation, Estate & Gift Taxation, Excise Taxes, Income Taxation, International Taxation, Payroll Taxes, Property (Ad Valorem) Taxes, Sales & Use Taxes, Taxation Law
Qualifications
Bar Admissions
- Ohio
- Pennsylvania
Education
- Duquesne University
Articles
Published Works
- IRS Launches College and University Compliance Project; Distributes Compliance Questionnaires, 2008
- IRS To Send Questionnaires to 400 Colleges and Universities Nationwide, 2008
Office Information
Address
P.O. Box 165017
Columbus, OH 43216-5017
Phones
1.614.281.3617 (Business Phone)
Faxes
1.614.461.4198 (Business Fax)
Emails
Contact Us (Business Email)