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Martha J. Sweterlitsch

Partner
Columbus
T.
614.223.9367
liamE
"Tenderness and kindness are not signs of weakness and despair, but manifestations of strength and resolution."

-Kahlil Gibran
"Tenderness and kindness are not signs of weakness and despair, but manifestations of strength and resolution."

-Kahlil Gibran

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 serves as general counsel for the Ohio Water Development Authority, LeadingAge Ohio and numerous not-for-profit tax exempt organizations including several trade associations.

Representative Experience

  • 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.
  • Lobbied successfully to preserve the Fair Labor Standards Act exceptions in the Ohio minimum wage implementation legislation.
  • Represented American Camp Association in negotiations over residential camp health rules.
  • 20 years lobbying for the Ohio Association of YMCA’s.
  • 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 preserved property tax exemption for large public nature preserve.
  • Government Relations
  • Benesch Healthcare+
  • Regulatory & Compliance/Audit & Appeals
  • Long Term Care
  • Not-For-Profit & Tax Exemption
  • Not-for-Profit
  • Not-for-Profit/Health Care
  • Ohio State University Moritz College of Law, 1983, J.D.
  • The Ohio State University, 1967, B.A.
  • Ohio
  • Listed, The Best Lawyers in America®, Health Care Law; Non-Profit / Charities Law, 2008-2025 
  • 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
  • Columbus Bar Association, Admissions Committee
  • Elder Law Specialty Board, Ohio State Bar Association
  • Member, Downtown Consulting 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 

Highlights

Martindale AV Rating

Martindale AV Rating

Martindale AV Rating
Articles and Presentations
March 6, 2025
2024 Government Relations Practice Group Year in Review
January 6, 2025
Ohio’s 2024 Lame Duck Session: Highlights and Missed Opportunities
January 9, 2024
What to Expect in 2024 at the Ohio Statehouse

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News
August 15, 2024
132 Benesch Attorneys Recognized in 2025 Best Lawyers® Rankings
August 17, 2023
Best Lawyers in America® Rankings 2024
August 18, 2022
U.S. News & World Report - Best Lawyers Rankings 2023

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Beyond the Office
Favorite Vacation
Visiting my grandchildren anywhere.
Favorite Movie
Casablanca
Prized Possession
my Flying Scot sailboat
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