William J. Culbertson

Counsel

Cleveland
T 216.861.7350  |  F 216.696.0740
Bill Culbertson focuses his practice on advising tax-exempt organizations on various governance, tax planning, and operational issues. He also provides advice regarding charitable contribution and planned giving matters. Bill aims to convey complex tax principles in a practical and easy to understand manner while maintaining a close partnership with clients.

Select Experience

  • Advises numerous public charities on various issues, including excess benefit transactions rules, structuring joint ventures and complex organizations, as well as compliance with lobbying limitations and the political campaign prohibition.
  • Assists family foundations and company-related foundations in addressing various issues related to self-dealing, domestic and international grant making, scholarship awards, program-related investments, excess business holdings, jeopardizing investments, and taxable expenditures.
  • Counsels individuals and tax-exempt organizations on charitable contribution and planned giving matters, including charitable gift annuities, donor advised funds, charitable remainder trusts, pooled income funds, charitable lead trusts, and other sophisticated charitable giving techniques.
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Experience

  • Advises numerous public charities on various issues, including excess benefit transactions rules, structuring joint ventures and complex organizations, as well as compliance with lobbying limitations and the political campaign prohibition.
  • Assists family foundations and company-related foundations in addressing various issues related to self-dealing, domestic and international grant making, scholarship awards, program-related investments, excess business holdings, jeopardizing investments, and taxable expenditures.
  • Counsels individuals and tax-exempt organizations on charitable contribution and planned giving matters, including charitable gift annuities, donor advised funds, charitable remainder trusts, pooled income funds, charitable lead trusts, and other sophisticated charitable giving techniques.
  • Helps various tax-exempt organizations with private inurement and private benefit issues, fiduciary duty questions, unrelated business taxable income matters, and the Uniform Prudent Management of Institutional Funds Act.
  • Works with and advises other tax-exempt organizations, including private operating foundations, social welfare organizations, social clubs, business leagues, and cemetery companies.

Memberships

  • American Bar Association
  • Ohio State Bar Association
  • Cleveland Metropolitan Bar Association

Community

  • 2011 Fellow of Ohio State Bar Foundation
  • National Committee on Planned Giving

Services

Prior Positions

  • Large hospital system: Planned Giving Officer

Admissions

  • Ohio, 1995

Education

  • J.D., Case Western Reserve University School of Law, 1995
  • B.A., Bates College, 1989