John E. Christopher
John E. Christopher is a partner at Manley Burke, LPA. He primarily practices in the areas of nonprofit organizations, business organizations, tax, and estate planning.
John's tax focused education and his years of experience in working with a broad variety of nonprofit organizations (both charities and non-charities) allow him to provide focused, relevant and usable legal advice to his nonprofit clients in all phases of their operations, from creation and start up through termination. More specifically, he represents operating and non-operating private foundations ranging from those affiliated with Fortune 100® listed companies to small family foundations. His public charity representation covers all varieties of public charities. He has represented hospitals and hospital-supporting organizations, national church foundations, college and university-affiliated organizations, museums, arts organizations, cultural organizations, community organizations, ministries, youth sports organizations and national fraternal organizations and their related foundations, among many other mission-driven organizations. John's experience in representing nonprofit clients includes corporate governance and fund stewardship, domestic and foreign grant-making, maintaining the corporate integrity of affiliated organizations, policy and procedure drafting and review, self-dealing and excess benefits transactions review and guidance, and representation of organizations facing IRS audit. He is a frequent author and has presented at numerous seminars, institutes and client training programs.
John's representation of for-profit enterprises is similarly broad-based and varied. He advises closely held for-profit companies, including corporations and limited liability companies, across a broad spectrum of issues including tax-efficient operations and transactions, corporate governance, corporate "best practices," and mergers and acquisitions.
John works with individuals and families to help transition family businesses and assets during life and at death in a tax-efficient manner while keeping the clien's goals the priority. His estate planning clients range from new parents with relatively simple needs to large estates and those with sensitive or complex issues.
Before joining Manley Burke, John was a partner in the Cincinnati office of Dinsmore & Shohl LLP.
Professional and Community Affiliations
- Ohio State Bar Association
- Kentucky Bar Association
- Cincinnati Bar Association
- Member of the Foundation Advisory Network of The Greater Cincinnati Foundation
- Woman's Art Club of Cincinnati Foundation Board of Directors
- Formerly served as a trustee for Hyde Park Community Methodist Church and as a director with the St. Aloysius Orphanage
- Treasurer of Mariemont Pack 1 Cub Scouts and former den leader
- Former board member of the Southern Ohio Youth Girls Lacrosse Association
- United States Tax Court
Recent Publications and Presentations
- States Ramp Up Regulation of Nonprofits – With Help From the Feds, July 2011
- IRS Posts Automatic Revocation List: Are You and Your Chapters Still Exempt?, June 2011
- What's New With CHIA?, February 2011
- Deadline Extended for 2010 Charitable IRA Rollover, January 2011
- IRS modifies Filing Thresholds, January 2011
- New Private Letter Ruling Disregards Separate Existence of a Charity and Related Noncharity, January 2011
- Legal Update at THE Foundation Seminar, August 2010
- IRS Denies Exemption to Local Fraternity Foundation Providing Scholarships to Chapter Members, August 2010
- IRS Gives Some Non-Filers One Last Chance, August 2010
- Loss of Exemption Under Group Ruling Requires Full Re-Application, January 2010
- Whether and Where to Register Your Foundation, January 2010
- THE Foundations Seminar, Annual Legal Update, August 2009 and Follow-Up to Annual Legal Update, September 2009
- 1994, LL.M. (Taxation), University of Florida
- 1993, J.D., Northern Kentucky University Salmon P. Chase College of Law (cum laude)
- 1990, B.A., University of Kentucky