Matthew S. Carr

Matt Carr concentrates his practice in the areas of taxation, tax-exempt organizations, and corporate matters and is Chair of the firm's Nonprofit Practice Group. His tax practice involves representing clients in federal and state tax litigation, appeals, audits and other matters. Additionally, Mr. Carr is responsible for the structuring and effecting of business transactions; and tax planning for corporations, partnerships, and other business entities. He provides advice regarding the tax effect of proposed transactions and the compliance issues.

Mr. Carr also services the needs of numerous tax-exempt organizations. He is responsible for all aspects related to the formation and application for tax-exempt status of various tax-exempt organizations. Mr. Carr provides advice and assistance to numerous tax-exempt organizations, including public charities, private foundations, supporting organizations, trade associations, business leagues, etc. Mr. Carr took the lead role in obtaining a favorable private letter ruling from the IRS which enabled a tax-exempt hospital to maintain its “public charity” status for a five (5) year period following the sale of substantially all of its assets.

In the matters of General Corporate Law, Mr. Carr is responsible for all aspects of mergers, acquisitions, reorganizations and conversions. Furthermore, he is involved in business entity formations, choice of entity, business entity governance matters, and the preparation of various agreements for business entities.

Representative Experience

• Responsible for achieving federal tax-exemption in 15 days for health care facility in Northern Indiana
• Responsible for the business entity and tax conversions of multiple entities
• Achieved successful results in numerous Indiana property tax, sales tax and withholding tax matters
• Obtained a favorable IRS Private Letter Ruling for several trusts that resulted in federal generation-skipping tax savings in excess of $1 million
• Responsible for numerous successful representations of clients in IRS, Indiana Department of Revenue and Indiana Department of Workforce Development audits and collection proceedings
• Successfully negotiated and documented agreements in connection with disputes over ownership interests of various business entities
• Responsible for assisting national and regional architecture and engineering firms to satisfy applicable professional licensing and business qualification requirements

Education

• Indiana University School of Law - Bloomington, Indiana (J.D., 2000)
• Indiana University, Bloomington, Indiana (M.P.A., 2000)
• Indiana University, Bloomington, Indiana (B.S. in History and Political Science, 1994)

Bar Admissions

• Indiana, 2000
• U.S. District Court for the Northern District of Indiana
• U.S. District Court for the Southern District of Indiana
• U.S. Tax Court
• Indiana Supreme Court

Professional Associations

• Baxter YMCA (Member of Board of Managers)
• Giving Back to Africa, Inc. (Member of Board of Directors)
• Rupert’s Kids, Inc. (Board of Directors)

Awards and Recognitions

• Indiana Super Lawyers Rising Star, 2009-2010

Seminars and Presentations

• “Buy-Sell Agreements: Issues for Consideration.”
• “Choice of Entity Factors.”
• “Not-for-Profit Corporations: Requirements and Considerations.”
• “Estate and Gift Tax Examinations of FLPs, LLCs and LLPs.”
• “Indiana’s Adoption of the Uniform Principal and Income Act.”
• “Core Estate Planning Issues.”
• “Conservation Easement Tax Issues.”
• “Public Charities and the Potential Application of Intermediate Sanctions.”
• “Federal Tax Litigation: Choice of Forum Issues and Considerations.”
• “Qualified Settlement Offers Under Code Section 7525.”
• “Attorney-Client Privilege and Work Product Protection.”