Martha J. Sweterlitsch

Martha focuses on the legal and tax issues facing not-for-profit organizations. Her practice spans the creation and reorganization of not-for-profit corporations, mergers and consolidations, and ongoing advice on their operations. She advises on federal and state tax matters, including tax exemption, as well as charitable solicitation and fundraising requirements. Her work also encompasses zoning and land use issues, and she has served as borrower’s counsel to not-for-profit entities in tax-exempt financings.

Martha’s experience extends to the legislative and regulatory environment in which these organizations operate. Over many years, she has been involved in initiatives affecting the regulation, operation and taxation of not-for-profit entities, including changes to charitable solicitation laws and the model nonprofit act. Her advocacy has included work on behalf of child care providers, Ohio YMCAs, residential camps and other human service providers. She also practices in administrative and health law and lobbying.

Martha has served as general counsel to LeadingAge Ohio, the Ohio Water Development Authority and numerous tax-exempt not-for-profit organizations, including several trade associations. These roles complement her work advising organizations on both ongoing legal questions and changes affecting the not-for-profit sector.

• The 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, 2008-2027
• 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, 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