Ralph S. Rumsey, MBA, JD

Phone: (734) 995-2500
Email: rrumsey@rc.net or rrumsey@magillrumsey.com

Ralph's professional practice is devoted to representing nonprofit, tax-exempt and charitable institutions, and persons and organizations supporting these institutions. He is counsel for a number of national and international tax-exempt and charitable organizations, as well as numerous local or regional organizations. In addition to counseling and representing various nonprofit, tax-exempt and charitable organizations, Ralph has served as an officer and/or director of several nonprofit organizations, both local and national in scope. He has served as president of a tax-exempt and charitable organization headquartered in New York and has gained practical experience in the management of associations. He has served as Chair of the Planned Giving Roundtable of Southeast Michigan.

Area Of Practice:

Tax Exempt and Nonprofit Organizations, including:

  • Organizational Structure
  • Receiving and Maintaining Public Charity Status
  • Group Exemption Letters
  • Supporting Foundations
  • Private Foundations
  • Unrelated Business Income Tax Matters
  • Related For Profit Organizations
  • Officer and Director Liability Issues
  • Fundraising Issues and Opportunities
  • Contracts
  • Endowments
  • Preserving Donor Intent
  • IRS Audits
  • Registration With Appropriate Governmental Units Including the Charitable Trust Division of the Michigan Attorney General's Office
  • Gift Acceptance Policies
  • Charitable Lead Trusts
  • Charitable Remainder Trusts
  • Non-Cash Gifts
  • Pooled Income Funds
  • Split-Interest Gifts
  • Mergers and Consolidations

Bar Admissions:

  • Michigan, 1969
  • U.S. District Court, Eastern District of Michigan, 1969
  • U.S. Tax Court, 1986

Education:

  • The University of Michigan, Ann Arbor, Michigan, 1965, B.B.A., 1966, M.B.A., 1969, J.D.

Published Works:

  • 501(c)(3) Organizations, Chapter 2, Michigan Nonprofit Management Manual, Revised 2009
  • Other Nonprofit Organizations, Chapter 3, Michigan Nonprofit Management Manual, Revised 2009 
  • Michigan Association Law Handbook (Co-Author), Second Edition, 1997
  • Businesses, Association and the Non-Deductibility of Lobbying Expenses, Michigan Business Law Journal, Volume 17, No. 2, 1996
  • Overview of Regulation and Taxation of Nonprofit Organizations in Michigan, Exempt Organization Tax Review, Volume 15, No. 1, October, 1996
  • A Preliminary Inquiry: A Checklist Regarding Nonprofit Organizations, Michigan Bar Journal, Volume 73, No. 5, 1994
  • Legal Aspects of the Relationship Between Fraternities and Public Institutions of Higher Education, 11 Journal of College and University Law 465, 1985

Classes/Seminars Taught:

  • Lecturer, Non-Profit and Tax Exempt Organizations, Institute of Continuing Legal Education, 1991
  • Lecturer, Non-Profit Conference, Michigan Association of Certified Public Accountants, 1992-1993
  • Lecturer, Speaker or Moderator Regarding Nonprofit and Fundraising Issues, Numerous Programs and Locations in Michigan and Elsewhere

Professional and Civic Associations:

  • Washtenaw County Bar Association, Tax Section
  • Federal Bar Association, Member Section of Taxation
  • State Bar of Michigan, Member Sections of Taxation, Corporate Finance and Business Law, Real Property
  • Planned Giving Roundtable of Southeast Michigan Member and, Chairperson 1995-1998
  • Tax Analysts' The Exempt Organization Tax Review, 1990-Present, Member, Advisory Board
  • Washtenaw County Bar Association Member National Committee on Planned Giving
  • Michigan Nonprofit Forum Member National Inter-fraternity Conference
  • Editor Foundation Forum, 1981-1989
  • Member, Nonprofit Council for Charitable Trusts, Advisory Committee to the Michigan Attorney General

Public Service Positions:

  • Dexter Township Planning Commission, Member, 1985-2000

Fraternities/Sororities:

  • Phi Delta Phi Legal Fraternity