Janice M. Smith

Jan advises tax-exempt and nonprofit organizations regarding tax, corporate, regulatory, and operational matters. Jan's practice includes evaluating legal issues associated with the formation of new nonprofit corporations and trusts, obtaining recognition of federal tax-exempt status and state property and sales tax-exempt status, and nonprofit organization contracting issues. Jan also advises clients regarding mergers, acquisitions, affiliations, and joint venture arrangements with for profit organizations, and she counsels clients regarding conflicts of interest, rebuttable presumption and other intermediate sanctions matters, IRS "best practice" policies and procedures, state law fiduciary duties for nonprofit directors, the impact of FIN 48 on tax-exempt organizations, and the expanded public disclosures required by the IRS's redesign of the Form 990.

Additional Roles

Jan is a member of the AmericanHealth Lawyers Association (AHLA), and she frequently writes and speaks on matters concerning nonprofit and tax-exempt organizations.

Jan is on the Board of Directors of Pittsburgh Downtown Partnership (Board Chair 2008-2009), and is an Administrative Board Member of the PNC Fund for Charitable Giving. Jan lives in Latrobe, Pennsylvania and is a member of the Pastoral Council of Our Lady of Grace Church in Greensburg, Pennsylvania.

Representative Presentations and Writings 

• Speaker, “Religious Congregations – Tax and Legal Issues Related to Real Estate and Facilities” (June 2010)
• Speaker, “Nonprofit Business Models,” Greater Pittsburgh Nonprofit Partnership (June 2010)
• Co-presenter, “Time Tested Models of Nonprofit Innovative Management,” Pennsylvania Bar Institute (May 2010)
• Contributing Writer, “Charity Care Manual for Nonprofit Hospitals: A Legal and Administrative Guide,” Aspen Publishers (2009)
• Co-Author, “IRS to Audit Colleges and Universities – A 'Lesson Plan' on Preparing for the IRS” (August 2009)
• Co-Author, “Colleges and Universities: Is There Impending Interference with the Tax Preferences Applicable to Intercollegiate Sports?” (June 2009)
• Co-Author, “IRS Launches College and University Compliance Project: Distribution Compliance Questionnaires” (October 2008)
• Speaker, “So You Want to Partner?,” Grantmakers of Western Pennsylvania 2007 Nonprofit Summit (May 2007) © Cohen & Grigsby 2010
• Speaker, “Tax and Legislative Update,” EACUBO Professional Development Workshop (April 2007)
• Speaker, “Exempt Organizations: A Legal Guide – Complying with Intermediate Sanctions Regulations,” National Business Institute (April 2007)
• Speaker, “Exempt Organizations: A Legal Guide – Current Developments Affecting Exempt Organizations,” National Business Institute (April 2007)
• Speaker, “Legal Update for Associations,” Pittsburgh Society of Association Executives (January 2007)
• Speaker, “Critical Legal Issues for Exempt Organizations in Pennsylvania," National Business Institute (March 2006)
• Author, "Is That Nonprofit Director Position Making You Think Twice?,” The Young Lawyer (2005)
• Speaker, “Understanding the Evolving Role of Nonprofit Board Leadership,” 2005 Nonprofit Day, Sponsored by The Nonprofit Partnership (October 2005)
• Speaker, “Legal Issues Affecting Nonprofits,” Source One 2005 Tax Exempt Organization Symposium (September 2005)
• Speaker, “Legal Issues Affecting Nonprofits,” Source One 2004 Tax Exempt Organization Symposium (September 2004)
• Speaker, “Pennsylvania Nonprofits: Tax and Business Answers – Maintaining Tax- Exempt Status,” National Business Institute (September 2004)
• Speaker, “Pennsylvania Nonprofits: Tax and Business Answers – Payment of Taxes and Available Exceptions,” National Business Institute (September 2004)
• Speaker, “Pennsylvania Nonprofits: Tax and Business Answers – Protecting Officers, Directors and Managers,” National Business Institute (September 2004)
• Speaker, “Tax and Legislative Update,” EACUBO Professional Development Workshop (April 2004)
• Speaker, “The Benefits of Effective and Efficient Use of Outside Legal Counsel,” Pittsburgh Planned Giving Counsel (March 2004)
• Speaker, “The Responsibilities and Liabilities of Serving on a Nonprofit Board,” Erie County Bar Association (October 2003)
• Speaker, “Conflict of Interest,” Duquesne University Nonprofit Leadership Institute – The Leadership Academy (October 2003)
• Contributing Writer, “Liability Issues for Related Church Entities,” Select Questions About Church Property in the U.S.A./Civil Canonical Dimensions (1998)