Martha J. Sweterlitsch
Partner
Overview
Martha focuses her practice on not-for-profit, administrative, health, state tax, and federal and state tax exemption law and lobbying.
Significant areas of practice include creation, reorganization, mergers and consolidations, zoning, land use and ongoing advice to not-for-profit corporations, state and federal tax and tax exemption for not for profit organizations, and legal issues related to charitable solicitation and fundraising. She also has experience as borrower’s counsel for not-for-profit entities doing tax exempt financing.
Martha has been involved over many years with legislative initiatives affecting the regulation, operation and taxation of not-for-profit entities, including changes to the charitable solicitation laws and the model nonprofit act, and advocacy on behalf of child care providers, Ohio YMCA’s, residential camps and other human service providers
Martha has served as general counsel for the Ohio Water Development Authority, LeadingAge Ohio and numerous not-for-profit tax exempt organizations including several trade associations.
Featured endorsements
Experience
Worked with representatives of State and local government to create and achieve tax exemption for the OneOhio Recovery Foundation that will receive and disburse of over $400 million of opioid litigation settlement funds in Ohio.
Successfully represented five charitable beneficiaries in terminating a Trust because the costs to keep the Trust outweighed the income it produced. The Court ruled in favor of the five charitable beneficiaries and granted our clients the entire amount.
Successfully lobbied for a change on behalf of the Ohio Water Development Authority (OWDA), in the Ohio Revised Code, that increased the OWDA’s Competitive Bidding threshold from $25,000 to $50,000 that was necessary due to a large project the client was managing for the Ohio EPA.
Successfully preserved property tax exemption for large public nature preserve.
20 years lobbying for the Ohio Association of YMCA’s.
Represented American Camp Association in negotiations over residential camp health rules.
Lobbied successfully to preserve the Fair Labor Standards Act exceptions in the Ohio minimum wage implementation legislation.
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Credentials
Education
Clerkships and Bar Admissions
More
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Columbus Bar Association, Admissions Committee
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Elder Law Specialty Board, Ohio State Bar Association
- Member, Housing and Shelter Board, Central Ohio YMCA
- Trustee Emeritus, Ohio United Way
- Former Chair, Ohio Association of Nonprofit Organizations
- Past Commodore, Hoover Sailing Club
- Westerville Education Foundation Board of Directors
- Listed, The Best Lawyers in America®, Health Care Law; Non-Profit / Charities Law, 2008-2026
- Recipient, American Camp Association’s Friend of Camping Award 2018
- Listed, Chambers USA Leading Lawyers, Health Care 2015
- Named Non-Profit/Charities Law Lawyer of the Year in Columbus, OH – The Best Lawyers in America® 2015
- Listed, Martindale-Hubbell Top Rated Lawyer in Health Care 2013
- Recipient, Alvis House Founder’s Award 2013
- Honoree, Ohio United Way’s “100 Years – 100 Heroes” 2013
- Recipient, Outstanding Lawyer Award – American Bar Association Non-profit Organizations Committee
- AV Rated, Martindale-Hubbell Peer Review
Favorite Vacation
Visiting my grandchildren anywhere.
Favorite Movie
Casablanca
Prized Possession
my Flying Scot sailboat
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