Michael I. Sanders

December 23, 1938

Brooklyn, New York, United States

Worked at Ginsburg, Feldman and Bress, Chartered (Washington, District of Columbia) specializing in Taxation Law, Real Estate Law. Admitted to the bar, 1964, New New York 1965, United States. Claims Court and United States. Tax Court. 1968, United States. Supreme Court. 1970, District of Columbia. 1982, United States. Court of Appeals for the Federal Circuit. Phi Delta Phi. Beta Gamma Sigma. Certified Public Accountant, New York, 1964. Author: Partnerships and Joint Ventures Involving Tax-Exempt Organizations John Wiley & Sons. Georgetown University Law Center/Continuing Legal Education, "Representing and Managing Tax-Exempt Organization," Tax Planning with Joint Ventures, Subsidiaries and Affiliates, April 17-18, 1997, Washington, District of Columbia. Organization Management, Incorporated. "33rd Annual Washington Non-Profit Legal and Tax Conference," Exempt Organizations Investing Through Limited Liability Companies ("LLCs"), March 6-7, 1997, Washington, District of Columbia. National Housing & Rehabilitation Association 1997 Annual Meeting: What to Expect in a Year of Transition, Issues to Consider with Guarantees from Nonprofit Sponsors of Tax Credit Deals, February 27-March 2, 1997. New York University Real Estate Taxation - The Washington Conference, Choice of Entity in a Post-Check-A-Box World, December 9-10, 1996, New York City, New New York The Exempt Organization Tax Review, "Exempt Organization Investing Through Limited Liability Companies," Volume 14, Number. 1, July 1996. The Low-Income Housing Tax Credit Advisor, "Internal Revenue Service Finalizes Housing Guidelines Under Section 501 (c) (3)," June 1996. The Harrison Institute for Public Law/GULC, American Bar Association Forum on Affordable Housing & Community Development Roundtable, "A Primer on Partnerships and Joint Ventures Involving Nonprofit and Foreign-profit Organizations," May 31, 1996. The Third Nonprofit Organizations Institute, "Joint Ventures Between Exempt & Commercial Entities," May 9, 1996. The 13th Annual Representing and Managing Tax-Exempt Organizations, "Joint Ventures Between Nonprofit and Foreign-Profit Organizations and the Use of the Limited Liability Company ("Limited Liability Company") Structure," April 22-23, 1996. National Center for Nonprofit Law, "Specialized Seminar on Revenue Generation Issues," March 14, 1996. "Exempt Organizations Investing Through Limited Liability Companies With Foreign-Profit Investors," National Housing & Rehabilitation Association Annual Meeting, February 22-25, 1996. "Joint Venturing with NonProfits - Use of Limited Liability Company ("Limited Liability Company") Structure and Recent Developments Affecting Low Income Housing Joint Ventures," National Housing & Rehabilitation"s Fall Multifamily Finance and Tax Development Conference, November 6-7, 1995. "Internal Revenue Service Issues New Low-Income Housing Guidelines Under Section 501(c) (3)" and "Housing Joint Ventures: A Case of Judicial Misunderstanding," National Housing & Rehabilitation Spring Forum, May 4-5, 1995. "Partnerships and Joint Ventures Involving Tax-Exempt Organizations," Georgetown University Law Center, Continuing legal education 12th Annual Conference on Representing and Managing Tax-Exempt Organizations, April 27-28, 1995. "Estate Planning Achieved Through Charitable Giving," East Coast Estate Planning Council, Incorporated., February 16, 1995. "The Third Annual Fund Raising and the Law Conference," excerpt from Partnerships and Joint Ventures Involving Tax-Exempt Organizations, Georgetown University Law Center/Continuing Legal Education Program, October 25-27, 1994. "Partnerships and Joint Ventures Involving Tax-Exempt Organizations," Continuing legal education 11th Annual Conference, April 28-29, 1994 and 12th Annual Conference, April 27-28, 1995, Georgetown University Law Center. "Estate Planning Achieved Through Charitable Giving," East Coast Estate Planning Council, Incorporated., February 16, 1995. "Nonprofit Development Issues," National Housing and Rehabilitation Association 1994 Annual Meeting, March 10-12, 1994. "Hot Topics in the Unrelated Business Area: A Practitioner"s Perspective," Georgetown University"s National Law Center Representing and Managing Tax-Exempt Organizations, April 29-30, 1993. "Private Foundations -- Taxable Expenditures," Tax Management Portfolio, 293-3rd, Company-Authored, October 1992. "Will Exempt Bond Financing Work for You?", Faulkner & Gray, Incorporated., Exempt Organizations Tax Forum, September 17-18, 1992. "Tax-Exempt Bond Financing Generates Increased Oversight by the Service," The Journal of Taxation, Volume 76, Number. 6, June 1992. "Partnerships and Joint Ventures: Alive and Well or Endangered Species?", GULC/Continuing legal education Conference, May 10-11, 1990. "Current Issues in Like-Kind Exchanges," District of Columbia Bar Section of Taxation, Federal Tax Institute, October 23, 1989. "Syndications: New Tax Law Creates Many Problems But Few Solutions," Journal of Taxation of Investments, Winter 1987. "Syndication with Tax Exempt Organizations as Partners," Journal of Taxation of Investments, Summer 1985. "Internal Revenue Service"s New Attack on Tax Shelter Syndication," Journal of Taxation of Investments, Spring, 1984. "Exemptions for Private Schools Threatened by Service"s Latest Controversial Guidelines," Journal of Taxation, October 1979. "Charitable Remainder Trusts Under the Tax Reform Acting of 1969," Boston College Law Review, February, 1971. "Final Rules on Accounting Method Changes Represent a Much Needed Clarification," Journal of Taxation, February, 1971. "Traps for the Unwary Concerning Gifts of Appreciated Property to Charity," University of Southern California Twenty-Fourth Tax Institute, 1971. "Final Regs on Section 4945: Working with New Rules Restricting Foundation"s Activities," Journal of Taxation, March, April, May, 1973. "The Tufts Case: Thirty-Six Years of Conjecture Resolved," Journal of Taxation, July, 1983. "The Role of the Newly Created Tax Matters Partner in the New Unified Partnership Proceedings," Journal of Taxation of Investments, August, 1983. Company-Author: "Low Income Housing Syndications After Tax Reform Acting of 1986," Journal of Taxation of Investments, Winter 1988. How the New Tax Law Changes the Operating Rules for Real Estate Investments," Journal of Taxation, January 1985. "Impact of Time Value of Money Rules on Real Estate Syndications," Journal of Taxation of Investments, Autumn 1984. "Problems Under the Windfall Profits Proposed Regs.: How to Advise First Purchasers," Journal of Taxation, August and September, 1980. Contributing Editor, Journal of Taxation of Investments, 1983-1984. Adjunct Professor of Law: Exempt Organizations, Georgetown Law Center, 1977. Taxation of Partnership and Sub-Chapter South Corporations, George Washington Law Center, 1977. Attorney-Advisor to Assistant Secretary of Tax Policy, Office of Tax Legislature Counsel, 1968-1970. Trial Attorney, United States. Department of Justice (Attorney General"s Honors Program), 1964-1968. Course Chairman, The District of Columbia Bar, Real Estate Syndication, 1979, 1984. Member: District of Columbia Bar (Member, Steering Committee, Division 16, 1981). American Bar Association (Chairman, Special Committee on Tax Shelter Study, Taxation Section, 1984-1985. Past Chairman and Special Advisor to Exempt Organization Committee, 1977. Chairman, Internal Revenue Service Audit and Appeals Subcommittee, 1980. Member, Ad Hoc Committee on Audit of Partnerships, 1981. Chairman, Technical Review Committee, 1982 and 1983. Chairman, Special Committee on Tax Shelter Study, 1984-1985. Member, Internal Revenue Commissioner"s Exempt Organization Advisory Group, 1987-1988). Master of the Bench, First American Inn of Court. American Institute of Certified Public Accountants. Military: With United States Army Reserve, 1959-1965.

Michael I. Sanders

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lawyer

Background

Sanders, Michael I. was born on December 23, 1938 in Brooklyn, New York, United States.

Education

New York University (Bachelor of Science, summa cum laude, 1960. Bachelor of Laws, 1964). Georgetown University (Master of Laws in Taxation, 1967).

Career

Worked at Ginsburg, Feldman and Bress, Chartered (Washington, District of Columbia) specializing in Taxation Law, Real Estate Law. Admitted to the bar, 1964, New New York 1965, United States. Claims Court and United States.

Tax Court.

1968, United States. Supreme Court. 1970, District of Columbia. 1982, United States. Court of Appeals for the Federal Circuit.

Phi Delta Phi.

Beta Gamma Sigma. Certified Public Accountant, New York, 1964. Author: Partnerships and Joint Ventures Involving Tax-Exempt Organizations John Wiley & Sons.

Georgetown University Law Center/Continuing Legal Education, "Representing and Managing Tax-Exempt Organization," Tax Planning with Joint Ventures, Subsidiaries and Affiliates, April 17-18, 1997, Washington, District of Columbia. Organization Management, Incorporated. "33rd Annual Washington Non-Profit Legal and Tax Conference," Exempt Organizations Investing Through Limited Liability Companies ("LLCs"), March 6-7, 1997, Washington, District of Columbia.

National Housing & Rehabilitation Association 1997 Annual Meeting: What to Expect in a Year of Transition, Issues to Consider with Guarantees from Nonprofit Sponsors of Tax Credit Deals, February 27-March 2, 1997.

New York University Real Estate Taxation - The Washington Conference, Choice of Entity in a Post-Check-A-Box World, December 9-10, 1996, New York City, New New York The Exempt Organization Tax Review, "Exempt Organization Investing Through Limited Liability Companies," Volume 14, Number.

1, July 1996. The Low-Income Housing Tax Credit Advisor, "Internal Revenue Service Finalizes Housing Guidelines Under Section 501 (c) (3)," June 1996. The Harrison Institute for Public Law/GULC, American Bar Association Forum on Affordable Housing & Community Development Roundtable, "A Primer on Partnerships and Joint Ventures Involving Nonprofit and Foreign-profit Organizations," May 31, 1996.

The Third Nonprofit Organizations Institute, "Joint Ventures Between Exempt & Commercial Entities," May 9, 1996.

The 13th Annual Representing and Managing Tax-Exempt Organizations, "Joint Ventures Between Nonprofit and Foreign-Profit Organizations and the Use of the Limited Liability Company ("Limited Liability Company") Structure," April 22-23, 1996. National Center for Nonprofit Law, "Specialized Seminar on Revenue Generation Issues," March 14, 1996. "Exempt Organizations Investing Through Limited Liability Companies With Foreign-Profit Investors," National Housing & Rehabilitation Association Annual Meeting, February 22-25, 1996.

"Joint Venturing with NonProfits - Use of Limited Liability Company ("Limited Liability Company") Structure and Recent Developments Affecting Low Income Housing Joint Ventures," National Housing & Rehabilitation"s Fall Multifamily Finance and Tax Development Conference, November 6-7, 1995.

"Internal Revenue Service Issues New Low-Income Housing Guidelines Under Section 501(c) (3)" and "Housing Joint Ventures: A Case of Judicial Misunderstanding," National Housing & Rehabilitation Spring Forum, May 4-5, 1995. "Partnerships and Joint Ventures Involving Tax-Exempt Organizations," Georgetown University Law Center, Continuing legal education 12th Annual Conference on Representing and Managing Tax-Exempt Organizations, April 27-28, 1995.

"Estate Planning Achieved Through Charitable Giving," East Coast Estate Planning Council, Incorporated., February 16, 1995. "The Third Annual Fund Raising and the Law Conference," excerpt from Partnerships and Joint Ventures Involving Tax-Exempt Organizations, Georgetown University Law Center/Continuing Legal Education Program, October 25-27, 1994.

"Partnerships and Joint Ventures Involving Tax-Exempt Organizations," Continuing legal education 11th Annual Conference, April 28-29, 1994 and 12th Annual Conference, April 27-28, 1995, Georgetown University Law Center.

"Estate Planning Achieved Through Charitable Giving," East Coast Estate Planning Council, Incorporated., February 16, 1995. "Nonprofit Development Issues," National Housing and Rehabilitation Association 1994 Annual Meeting, March 10-12, 1994. "Hot Topics in the Unrelated Business Area: A Practitioner"s Perspective," Georgetown University"s National Law Center Representing and Managing Tax-Exempt Organizations, April 29-30, 1993.

"Private Foundations -- Taxable Expenditures," Tax Management Portfolio, 293-3rd, Company-Authored, October 1992.

"Will Exempt Bond Financing Work for You?", Faulkner & Gray, Incorporated., Exempt Organizations Tax Forum, September 17-18, 1992. "Tax-Exempt Bond Financing Generates Increased Oversight by the Service," The Journal of Taxation, Volume 76, Number.

6, June 1992. "Partnerships and Joint Ventures: Alive and Well or Endangered Species?", GULC/Continuing legal education Conference, May 10-11, 1990.

"Current Issues in Like-Kind Exchanges," District of Columbia Bar Section of Taxation, Federal Tax Institute, October 23, 1989. "Syndications: New Tax Law Creates Many Problems But Few Solutions," Journal of Taxation of Investments, Winter 1987.

"Syndication with Tax Exempt Organizations as Partners," Journal of Taxation of Investments, Summer 1985. "Internal Revenue Service"s New Attack on Tax Shelter Syndication," Journal of Taxation of Investments, Spring, 1984.

"Exemptions for Private Schools Threatened by Service"s Latest Controversial Guidelines," Journal of Taxation, October 1979.

"Charitable Remainder Trusts Under the Tax Reform Acting of 1969," Boston College Law Review, February, 1971. "Final Rules on Accounting Method Changes Represent a Much Needed Clarification," Journal of Taxation, February, 1971. "Traps for the Unwary Concerning Gifts of Appreciated Property to Charity," University of Southern California Twenty-Fourth Tax Institute, 1971.

"Final Regs on Section 4945: Working with New Rules Restricting Foundation"s Activities," Journal of Taxation, March, April, May, 1973.

"The Tufts Case: Thirty-Six Years of Conjecture Resolved," Journal of Taxation, July, 1983. "The Role of the Newly Created Tax Matters Partner in the New Unified Partnership Proceedings," Journal of Taxation of Investments, August, 1983.

Company-Author: "Low Income Housing Syndications After Tax Reform Acting of 1986," Journal of Taxation of Investments, Winter 1988. How the New Tax Law Changes the Operating Rules for Real Estate Investments," Journal of Taxation, January 1985.

"Impact of Time Value of Money Rules on Real Estate Syndications," Journal of Taxation of Investments, Autumn 1984.

"Problems Under the Windfall Profits Proposed Regs.: How to Advise First Purchasers," Journal of Taxation, August and September, 1980. Contributing Editor, Journal of Taxation of Investments, 1983-1984. Adjunct Professor of Law: Exempt Organizations, Georgetown Law Center, 1977.

Taxation of Partnership and Sub-Chapter South Corporations, George Washington Law Center, 1977.

Attorney-Advisor to Assistant Secretary of Tax Policy, Office of Tax Legislature Counsel, 1968-1970. Trial Attorney, United States.

Department of Justice (Attorney General"s Honors Program), 1964-1968. Course Chairman, The District of Columbia Bar, Real Estate Syndication, 1979, 1984.

Member: District of Columbia Bar (Member, Steering Committee, Division 16, 1981).

American Bar Association (Chairman, Special Committee on Tax Shelter Study, Taxation Section, 1984-1985. Past Chairman and Special Advisor to Exempt Organization Committee, 1977. Chairman, Internal Revenue Service Audit and Appeals Subcommittee, 1980.

Member, Ad Hoc Committee on Audit of Partnerships, 1981.

Chairman, Technical Review Committee, 1982 and 1983. Chairman, Special Committee on Tax Shelter Study, 1984-1985.

Member, Internal Revenue Commissioner"s Exempt Organization Advisory Group, 1987-1988). Master of the Bench, First American Inn of Court.

American Institute of Certified Public Accountants.

Military: With United States Army Reserve, 1959-1965.

Achievements

Michael I. Sanders has been listed as a reputable lawyer by Martindale-Hubbell.

Membership

Member: District of Columbia Bar (Member, Steering Committee, Division 16, 1981). American Bar Association (Chairman, Special Committee on Tax Shelter Study, Taxation Section, 1984-1985. Past Chairman and Special Advisor to Exempt Organization Committee, 1977.

Chairman, Internal Revenue Service Audit and Appeals Subcommittee, 1980.

Member, Ad Hoc Committee on Audit of Partnerships, 1981. Chairman, Technical Review Committee, 1982 and 1983.

Chairman, Special Committee on Tax Shelter Study, 1984-1985. Member, Internal Revenue Commissioner"s Exempt Organization Advisory Group, 1987-1988).

Master of the Bench, First American Inn of Court.

American Institute of Certified Public Accountants. Military: With United States Army Reserve, 1959-1965.

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Michael I. Sanders

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