Nonprofit Resource Network

Matthew A. Grosh, Esq

Russell, Krafft and Gruber, LLP

For the last five years, Matthew A. Grosh has been an attorney practicing full-time for the law firm of Russell, Krafft and Gruber, LLP. A significant area of his current practice is devoted to the counseling of various nonprofit associations in effectively and properly carrying out their tax exempt purposes.

Through his experience in the area of taxation, Matthew has developed a strong grasp of the Internal Revenue Code, Treasury Regulations and other vast sources of tax law. Such familiarity with those laws enables him to effectively counsel his tax-exempt clients regarding numerous topices, including the following:

*The prohibition against private inurement
*The private benefit doctrine
*Intermediate sanctions and excess benefit transactions
*Reasonable executive compensation
*Proper handling of donations
*Conflicts of interest and related policies
*Annual reporting requirements
*Unrelated business income tax
*Employment and payroll taxes
*Required disclosures to potential donors
*Joint ventures with for-profit entities
*Appeals of adverse determinations from the IRS

Matthew also helps new nonprofits form by drafting and filing the appropriate and required documentation in a way designed to maximize the likeliehood that their tax exempt statuses will be recognized by the Internal Revenue Service.

References spoken to by the Nonprofit Resource Network (NRN) spoke highly of Matthew's professionalism and expertise in Agency Management and Board Governance, specifically in the areas of: 1) Nonprofit Incorporation, IRS, Employee Regulations, Lobbying; 2) Agency Bylaws & Other Critical Policies and Procedures; 3) Board Responsibilities And Management Practices; and 4) Bylaws. They also spoke of his expertise on conflict of interest policies. Their comments included the following:

"Matt is the "go-to person" with legal questions regarding nonprofits."

"He is very articulate when explaining the complex tax laws."

"Matt really LIKES almost everything that he does when working with nonprofits."

"Among the many great attorneys in Lancaster County, Matt is top-notch."

To determine if Matthew is the best fit for your organization, please see Tips for Hiring Consultants and list of additional regional consultants.

Matthew is an active member of the Pennsylvania Association of Nonprofit Organizations and a frequent lecturer on tax-exempt organizational topics for the National Business Institute. He also serves on the Board of Directors of Meals on Wheels of Lancaster. Russell, Krafft and Gruber, LLP is also an active member of the Building Industry Association of Lancaster County. Other areas of practice expertise that Matthew applies to nonprofit work include: corporate and business law, commercial instruments, estate planning, real estate, lease negotiations, taxation, employment and civil litigation.

A former Assistant District Attorney in Lancaster County, Matt has also served as a law clerk for the Honorable Michael J. Perezous of the Court of Common Pleas of Lancaster County and as Assistant General Counsel with the Pennsylvania Department of Revenue. Prior to joining the firm, Matt worked as a solo practitioner. Matt is a member of the Pennsylvania Bar Association, Lancaster County Bar Association, Pennsylvania Association of Nonprofit Organizations, and the Phi Beta Kappa Society.

Matthew A. Grosh received his B.A., magna cum laude, from the Pennsylvania State University and his J.D. from the Villanova University School of Law. After being admitted to the bar in 1999, Matt received an LL.M. in taxation from Villanova's Graduate Tax Program in 2001.