Jeffrey L. Carmichael

Attorney | Indianapolis

Phone: (317) 977-1443
| Fax: (317) 633-4878

Envelope Icon Email Jeffrey vCard Icon Download vCard

About Jeffrey

Jeff Carmichael is a mission-focused tax and transactions attorney who advises tax-exempt hospitals, health systems and other health care organizations on tax laws and related corporate matters.

With more than 20 years of experience dedicated to tax-exemption issues affecting health care organizations, Jeff helps Hall Render’s clients navigate complex federal, state and local tax laws while advancing their charitable and business objectives. He leads the Firm’s national tax and tax-exemption service line, integrating tax and corporate considerations to deliver practical, legally sound solutions.

Jeff’s practice focuses upon:

  • Providing counsel on the full range of tax-exemption issues, including obtaining tax-exempt status, ensuring appropriate executive and physician compensation and developing and implementing 501(r)-compliant policies and procedures;
  • Serving as lead tax counsel on high-impact matters, including hospital sales, affiliations and joint ventures;
  • Reorganizing nonprofit health care systems to maximize efficiency while maintaining tax compliance;
  • Counseling on charitable contributions, planned giving and related philanthropic strategies; and
  • Advising on governance and fiduciary responsibilities to improve board and operational processes.

Jeff served as a judicial clerk before joining Hall Render and has taught nonprofit law as an adjunct professor at multiple law schools – experiences that strengthened his ability to explain complex tax and governance issues clearly. Jeff actively speaks on tax and governance issues for clients and at regional and national conferences. Outside the office, he enjoys spending time with his wife and adult daughters, cooking on his Big Green Egg and occasionally appearing in local theatrical productions.

EDUCATION

Augustana College, B.A., summa cum laude - 1992

Indiana University School of Law - Bloomington, J.D., summa cum laude - 1995

ADMITTED TO BAR

  • Indiana - 1995
  • U.S. District Court, Northern & Southern Districts of Indiana - 1995
  • U.S. Court of Appeals, Seventh Circuit - 1996
  • U.S. Tax Court - 1997

memberships

  • American Health Law Association
  • TE/GE Council, Great Lakes Chapter
  • Christian Legal Society
  • Marriage Ministries (Board Member)
  • National Eagle Scout Association

Experience

  • Law Clerk to Hon. Larry J. McKinney
  • Adjunct Professor – Indiana University School of Law – Bloomington
  • Adjunct Professor – Indiana University Robert H. McKinney School of Law
  • Adjunct Professor – Valparaiso University School of Law

honors

  • Best Lawyers in America

Representative Experience

  • Lead counsel for a health system in a joint venture formation for a jointly owned linear accelerator.
  • Lead counsel for a community hospital whose membership was transferred from a non-profit organization to another health system.