Michael Sanders is the lead partner of the Washington office's tax group. He focuses his practice in the area of taxation, offering particular knowledge in matters affecting partnerships, limited liability companies, S-corporations, real estate and tax controversy. He also has a large practice in the area of exempt organizations involving healthcare and low-income housing, associations and joint ventures between for-profits and nonprofits, as well as structuring New Markets Tax Credit transactions. He regularly serves as an expert witness in complex litigation.
Mr. Sanders was named by the Washington Business Journal as one of the "City's Top Ten Lawyers" and the "City's Top Tax Lawyer" in 2004. Additionally, he was presented the Israel Bonds Legal and Financial Division's Light of Jerusalem Award in November of 2005.
In 2007, he was selected from a field of the nation's leading lawyers and judges as a finalist for the Lawdragon 500 based upon his current impact on the biggest issues and deals in the law. He was also recognized by Washingtonian magazine as "One of Washington's Top Lawyers" for 2007 and 2008.
Mr. Sanders is the author of Joint Ventures Involving Tax-Exempt Organizations (3rd Ed.) published by John Wiley & Sons, Inc. He is also an adjunct professor at George Washington University Law Center and Georgetown University Law School teaching Income Taxation of Partnerships and Subchapter S Corporations and Tax Treatment of Charities and Other Non-Profit Organizations, Joint Ventures Involving Tax Exempt Organizations (including healthcare, universities, LIHTC, new markets, conservation organizations, respectively.
Previously, Mr. Sanders served as an attorney-advisor to the assistant secretary of tax policy at the Office of Tax Legislative Counsel and as a trial attorney at the U.S. Department of Justice (Attorney General's Honors Program).
Mr. Sanders was recently honored in 2010 by The George Washington University School of Law for his 35 years of teaching at the law school.
Community Service & Affiliations
Mr. Sanders serves as co-general counsel and a member of the Board of the Children's Charities Foundation, which funds nonprofit organizations that support disadvantaged and at-risk children.
Memberships
American Bar Association
American Institute of Certified Public Accountants
District of Columbia Bar Association
Internal Revenue Service Commissioner's Exempt Organizations Advisory Group
Events
LEVERAGING PUBLIC AND NON-CONVENTIONAL SOURCES
[Event]
New Markets Tax Credit (NMTC) Spring Conference
Washington, DC
June 7, 2012
Michael I. Sanders
NEW MARKET TAX CREDITS: TAX ISSUES FOR INVESTORS AND DEVELOPERS IN STRUCTURING TRANSACTIONS
[Event]
Strafford Publications Teleconference
February 15, 2012
Megan A. Christensen and Michael I. Sanders
MICHAEL SANDERS DISCUSSES TAX LAW AT LEGAL INSTITUTE
[Event]
The Board of Diversity Apprentice Project Nonprofit Legal Institute
3000 K Street, NW, Suite 600, Washington, DC
July 29, 2011
Michael I. Sanders
EXIT STRATEGIES 1-SETTING THE STAGE
[Event]
New Markets Tax Credit Spring Conference
Washington, DC
June 9, 2011
Michael I. Sanders
DEBORAH FRANZBLAU AND MICHAEL SANDERS DISCUSS FINANCING ALTERNATIVES FOR AFFORDABLE HOUSING
[Event]
New York City Bar Association's Housing Finance Program
42 West 44th Street, New York City
May 26, 2011
Deborah A. Franzblau and Michael I. Sanders
RE-EXAMINING THE RULES FOR TAX-EXEMPTION AND PROFIT-MAKING ACTIVITIES
[Event]
Independent Sector Ad Hoc Advisory Group
Washington, DC
April 14-15, 2011
Michael I. Sanders
TECHNICAL Q & A WITH THE EXPERTS
[Event]
9th Annual New Markets Tax Credit Conference
Washington, DC
June 10, 2010
Michael I. Sanders
YOU CANNOT AVOID THE WORD "TAX" IN NEW MARKETS TAX CREDITS
[Event]
9th Annual New Markets Tax Credit Summit
Miami, FL
May 5-7, 2010
Michael I. Sanders
JOINT VENTURES WITH FOR-PROFIT ENTITIES
[Event]
Representing & Managing Tax-Exempt Organizations Conference
Washington, DC
April 22, 2010
Michael I. Sanders
NON-PROFITS DOING BUSINESS WITH FOR-PROFITS OR OTHER NON-PROFITS: WHAT ARE THE CONSIDERATIONS?
[Event]
ABA Business Law Section Spring Meeting
Denver, CO
April 22-24, 2010
Megan A. Christensen and Michael I. Sanders
LEVERAGED LENDING AND NMTC DEBT ROUNDTABLE
[Event]
National Housing and Rehabilitation Association 11th New Markets Tax Credits Symposium
Miami Beach, FL
March 10, 2010
Michael I. Sanders
NON-PROFITS AND HEALTH CARE
[Event]
Washington Non-Profit Legal & Tax Conference
Washington, DC
February 18, 2010
Michael I. Sanders
INTERMEDIATE SANCTIONS-EXECUTIVE COMPENSATION UPDATE & COMMERCE AND EXEMPTION: TRANSACTIONS, STRUCTURES AND PROPORTIONALITY
[Event]
10th Annual Western Conference on Tax Exempt Organizations
Los Angeles, CA
November 16-17, 2006
Michael I. Sanders
THE IMPACT OF IRS SAFE HARBOR GUIDANCE ON EXEMPT ORGANIZATIONS SERVING AS GENERAL PARTNERS OF LOW INCOME HOUSING PARTNERSHIPS
[Event]
ABA Teleconference
November 9, 2006
Michael I. Sanders
HOW NONPROFITS AND FOR-PROFITS ARE PARTNERING TO BUILD TAX CREDIT PROJECTS
[Event]
AHF Live 2006 Tax Credit Summit
Chicago, IL
November 1-3, 2006
Michael I. Sanders
IRS JOINT VENTURE ISSUES WITH A FOCUS ON NONPROFIT GUARANTEES & RECENT IRS GUIDANCE REGARDING GUARANTEES AND INDEMNIFICATIONS
[Event]
The Enterprise Network Conference
Los Angeles, CA
October 19-27, 2006
Michael I. Sanders
ANALYZING THE DEAL-A CASE STUDY
[Event]
5th Annual New Markets Tax Credit Conference
Washington, DC
June 7-9, 2006
Michael I. Sanders
EMERGING TRENDS IN MONEY LAUNDERING
[Event]
New York City Bar Association's Emerging Money Laundering Trends
New York City
May 10, 2006
Michael I. Sanders
JOINT VENTURES AND PROPOSED FEDERAL OVERSIGHT LEGISLATION
[Event]
Third Annual Nonprofit Law Seminar
Atlanta, GA
April 20, 2006
Michael I. Sanders
PARTNERSHIPS AND JOINT VENTURES
[Event]
42nd Annual Washington Nonprofit Tax Conference
Washington, DC
March 2-3, 2006
Michael I. Sanders
Publications
CONGRESSIONAL TAX DEBATE COMES TO A CLOSE - FOR NOW
[Alert]
Tax Update
December 2010
Joseph T. Gulant, Jennifer Lynn Bell, Daniel R. Blickman, Megan A. Christensen, Joseph M. Doloboff, Cory G. Jacobs, et al.
HOW NONPROFIT ORGANIZATIONS CAN USE THE NEW MARKETS TAX CREDIT
[Article]
Taxation of Exempts, Vol 20/Issue 3
November/December 2009
Michael I. Sanders and Megan A. Christensen
CURRENT ISSUES FOR EXEMPT ORGANIZATIONS
[Alert]
Tax-Exempt Advisory
August 2009 (No. 13)
Lawrence J. Beaser, Megan A. Christensen, Joseph T. Gulant, David M. Kuchinos, Robert E. Madden and Michael I. Sanders
AN OVERVIEW OF NEW MARKETS TAX CREDIT
[Alert]
Real Estate Update
May 2009 (No. 2)
Michael I. Sanders
EXEMPT ORGANIZATIONS MUST REPORT DETAILS OF COMPENSATION PAID
[Alert]
Tax-Exempt Advisory
March 2009 (No. 10)
Michael I. Sanders and Megan A. Christensen
IRS COMPLIANCE PROJECT FOR COLLEGES AND UNIVERSITIES
[Alert]
Tax-Exempt Advisory
October 2008 (No. 6)
Joseph T. Gulant and Michael I. Sanders
NEWS FROM WASHINGTON AND THE EFFECT ON TAX-EXEMPT ORGANIZATIONS
[Alert]
Tax Update
October 2008 (No. 3)
Joseph T. Gulant, Megan A. Christensen, David M. Kuchinos and Michael I. Sanders
2008 ELECTION YEAR ISSUES-POLITICAL CAMPAIGN ACTIVITIES
[Alert]
Tax-Exempt Advisory
June 2008 (No. 4)
Michael I. Sanders
JOINT VENTURES INVOLVING TAX EXEMPT ORGANIZATIONS
[Book]
John Wiley & Sons, Inc. (2007)
2007
Michael I. Sanders
IMPLEMENTATION OF IRS DIRECTIVE: A SAFE HARBOR FOR NEW LIHTC NOT-FOR-PROFITS AND IRC
[Article]
LIHTC Monthly Report (Co-author, Novogradac & Company LLP)
December 2006
Michael I. Sanders
PENSION REFORM BILL CONTAINING CHARITABLE PROVISIONS SIGNED INTO LAW
[Article]
Practical U.S./Domestic Tax Strategies (Co-author)
October 2006
Michael I. Sanders
LEVERAGING LIHTCS: NEW IRS GUIDELINES PROVIDE SAFE HARBOR FOR NONPROFIT PARTNERS
[Article]
Real Estate: The Magazine of the CIM Institute (Co-author)
Sept-Oct. 2006
Michael I. Sanders
IRS ISSUES GUIDANCE FOR NONPROFIT ORGANIZATIONS INVOLVED IN LOW INCOME HOUSING
[Article]
Real Estate Finance (Co-author)
August 2006
Michael I. Sanders
TAX SETTLEMENTS & NEGOTIATIONS
[Article]
Inside the Minds (Contributing author, Aspatore Books)
August 2006
Michael I. Sanders
IRS ISSUES GUIDANCE FOR NONPROFIT ORGANIZATIONS INVOLVED IN LOW INCOME HOUSING
[Article]
Exempt Organization Tax Review (Co-author)
August 2006
Michael I. Sanders
CAN THE COMMERCIAL MODEL OF 'UNORTHODOX' JOINT VENTURES MEET THE SERVICE'S CONTROL OBJECTIVES?
[Article]
Taxation of Exempts
2005
Michael I. Sanders
News
MICHAEL I. SANDERS TO MODERATE PANEL AT NEW MARKETS TAX CREDIT CONFERENCE
[Press Release]
February 1, 2012
Michael I. Sanders
MICHAEL I. SANDERS RECEIVES TEACHING AWARD FROM THE GEORGE WASHINGTON UNIVERSITY LAW SCHOOL
[Press Release]
May 25, 2011
Michael I. Sanders
DEBORAH FRANZBLAU & MICHAEL SANDERS PRESENT AT NEW YORK CITY BAR ASSOCIATION HOUSING FINANCE EVENT
[Press Release]
May 18, 2011
Deborah A. Franzblau and Michael I. Sanders
HEALTHCARE REFORM LAW THREATENS HOSPITAL EXEMPTION
[Media Coverage]
October 1, 2010
Michael I. Sanders
Recognition
MICHAEL I. SANDERS IS RECEIVING "STAR FOR CHILDREN" AWARD
[Award]
December 5, 2008
Michael I. Sanders