LEWIS M. HOROWITZ is
chair of Lane Powell’s
taxation practice group
and co-chair of the can-
nabis practice group.
Lewis is also a certified
exit planning advisor
qualified to assist private companies
with their succession planning. He can
be reached at horowitzl@lanepowell.
com or 206-223-7401.
JULIA ABELEV is an
attorney at Lane
Powell and focuses her
practice on corporate
matters, with particular
emphasis on intellectual property
management, mergers, corporate
governance and general corporate
counseling. She regularly advises
nonprofit corporations on governance
and strategic planning. She can be
reached at email@example.com or
1. MAP for Nonprofits, “Synopsis: Success
Factors in Nonprofit Mergers,” at p. 10 (July
2012) (hereafter MAP 2012), available online at www.wilder.org/Wilder-Research/
2. Ellis Carter, “Mechanics of a Nonprofit Merger,” CharityLawyer: Daily Dose
of Nonprofit Law (Feb. 10, 2012), available online at http://charitylawyerblog.
3. Ellis Carter, “Collaboration Case Study—
Successful Merger,” CharityLawyer: Daily Dose of
Nonprofit Law (Nov. 13, 2009), available online
4. MAP for Nonprofits, “What do we know
about nonprofit mergers? Findings from a
literature review, focus group, and key informant interviews,” at p. 29 (March 2011)
(hereafter MAP 2011), available online at
5. MAP 2012, supra note 1, at 12.
6. Katie Smith Milway, et al., “Why Nonprofit
Mergers Continue to Lag,” Stanford Social
Innovation Review (Spring 2014), available
online at http://ssir.org/articles/entry/
7. Alfredo Vergara-Lobo, et al., “The M Word:
A Board Member’s Guide to Mergers:
How, Why & Why Not to Merge Nonprofit Organizations,” CompassPoint (2005)
(hereafter CompassPoint), available online at http://conservationtools-produc-
8. MAP 2011, supra note 4, at 35.
9. Jerald A. Jacobs, “All About Mergers of
Nonprofit Organizations,” Pillsbury Winthrop Shaw Pittman LLP (July 2008),
available online at www.pillsburylaw.com/
10. MAP 2011, supra note 4, at 33.
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