As a counsel in the Tax and Nonprofit Organizations practices, Michael plays a vital role in providing comprehensive legal guidance to clients at Polsinelli. With a focus on nonprofit organizations, Michael collaborates with the firm's team of attorneys to tackle complex matters. His experience encompasses a wide range of corporate governance and transactional issues, including:

  • Mergers, acquisitions and dispositions involving hospitals and physician practices
  • Nonprofit member substitutions
  • Joint venture agreements
  • Internal reorganizations
  • Tax efficient structures
  • Unrelated business income analysis
  • Application for tax-exempt status
  • Section 501(r) Affordable Care Act compliance
  • Private foundations

Michael leverages his experiences in law, finance, tax consulting and as Executive Director of Tax at a large health system to find pragmatic, business focused solutions that take into account the needs of stakeholders throughout the organization. Prior to his time at the health system, Michael worked in the exempt organizations tax practice of a Big Four accounting firm, where he focused on 501(c)(3) consulting, including unrelated business income, corporate governance, tax compliance and Affordable Care Act requirements.

In addition, Michael actively contributes to the community as a member of the finance committee and acts as a tax specialist for a 501(c)(3) organization based in Atlanta. This organization provides emergency assistance to food service workers facing hardship.

Education

  • University of Miami School of Law (LL.M., 2010)
    • University of Miami School of Law (J.D., 2009)
      • Tulane University - A.B. Freeman School of Business (M.A., 2006)
        • Tulane University - A.B. Freeman School of Business (B.S.M., 2006)

          Bar Admission

          • Florida
          • Georgia

          Professional Affiliations

          • American Health Law Association
            • Chair of Tax and Finance Practice Group, 2027

          Recognition

          • Named to Georgia Trend’s Legal Elite list for Taxes/Estates/Trusts, 2024
          Publications
          Florida Passes Sweeping Modernization of State Nonprofit Law, Effective July 1
          Key Takeaways: HB 797 will comprehensively modernize the Florida Nonprofit Corporation Act, with changes taking effect July 1, 2026. The legislation reshapes nonprofit governance, member rights and restructuring mechanics to align with the ABA’s Model Nonprofit Corporation Act. Florida nonprofits should begin a focused governance review now to align with new statutory defaults and identify amendments needed before the effective date. CS/CS/HB 797 (HB 797) has unanimously passed both the Florida House and Senate and now awaits Governor Ron DeSantis’s signature. Once signed, it will significantly rewrite and modernize the Florida Nonprofit Act (Chapter 617, Florida Statutes), aligning Florida law with the American Bar Association’s Model Nonprofit Corporation Act that has been adopted in 37 states. The new law will take effect July 1, 2026,
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          Navigating the Grantmaking Maze: A New Federal Oversight Framework
          In a significant move to reshape the landscape of federal grantmaking, the recently issued Executive Order, “Improving Oversight of Federal Grantmaking,” is poised to transform how federal agencies administer grants. With the stated purpose of enhancing efficiency and alignment with national priorities, the order reshapes how grants are awarded, reviewed and terminated, introducing new oversight and creating heightened uncertainty for recipients.  As federal grant recipients and contractors brace for these changes, understanding the implications of this order is crucial. New Provisions The order seeks to tighten oversight of federal grantmaking to ensure that taxpayer dollars are used effectively and in line with national interests by implementing the following measures:  Senior Political Appointee Oversight: Agency heads must designate a senior political appointee to review
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