Lawyers / Professionals

	Leigh B. Middleditch Jr. Counsel Court Square Building, 310 Fourth Street, N.E., Suite 300 P.O. Box 1288 Charlottesville, Virginia 22902-1288 T: 434.977.2543 F: 434.980.2267 lmiddleditch@mcguirewoods.com

Mr. Middleditch serves as of counsel in the Charlottesville office of McGuireWoods LLP, and as vice president of McGuireWoods Consulting LLC. He practices in the areas of fiduciary administration, tax-exempt organizations, and charitable gift planning. He has more than 50 years of experience advising colleges, universities and tax-exempt organizations.

Active in the American Bar Association, he has been chair of the Exempt Organizations Committee of the Tax Section, chair of the Senior Lawyers Division, and recently served on the Board of Governors. He is a fellow of the ABA and Virginia Bar Foundation, and he is coauthor of the 1993 edition of Virginia Civil Procedure. He has also served on the University of Virginia's Board of Visitors, and as legal adviser and special counsel to the university.

Practices & Industries

Honors

Named One of the "Best Lawyers in America," Woodward/White, Inc., 20+ Years
Co-Holder Distinguished Service Award, Virginia Trial Lawyers Association, 1978
Paul Goodloe McIntire Award, Charlottesville-Albemarle Chamber of Commerce, 1986
Algernon Sidney Sullivan Alumni Award, 1986; Raven Society Award, 1991, University of Virginia
4th Annual Samuel Miller Memorial Award, The Miller School, 1991
Paul Harris Award, Blue Ridge Rotary Club, 1993
Silver Hope Award, National Multiple Sclerosis Society, 1993
John H. Pickering Award, American Bar Association Senior Lawyers Division, 2009

Previous Experience

McGuireWoods LLP, Of Counsel, 2000-Present; Partner, 1963-1970, 1972-1999; Associate 1959-1962
Lecturer, University of Virginia Darden Graduate School of Business Administration, Charlottesville, Virginia, 1970-1990; Law School, 1958-1994
Legal Adviser and Special Counsel, University of Virginia, Charlottesville, Virginia, 1968-1972
James H. Michael, Jr., Associate Attorney, 1957-1958; Student Assistant 1955-1957

Publications

Contributor, Michie's (formerly Alexander's) Federal Tax Handbook, 1962, 1963, 1964 Editions
Contributor, Virginia Lawyers Basic Practice Handbook
Author, "Life Income Contracts Used in Fund Raising," Virginia Law Weekly, November 29, 1962
Joint Contributor to the following American Bar Association Reports:

Charitable Gifts and Estate Planning, 1961

Post-Mortem Estate Planning, 1962

Private Annuities, 1963

Aspects of Gifts to Minors Acts, 1964

Trust Income Taxation and the Obligation of Support, 1966

Aspects of the Inter-State Taxation of Trust Income, 1967

The Federal Income Tax Impact of State Laws Governing Principal and Income Allocation, 1968

Post-Mortem Income Tax Aspects of the Living Trust, 1969

Author of the following papers delivered before the National Association of College and University Attorneys:

Gifts to Colleges and Universities by means of Life Income Plan, 1962; (also delivered before the American College Public Relations Association, Washington, D.C., Spring 1964)

Current Congressional Investigations of Tax-Exempt Foundations and Charitable Trusts, 1963

The Impact of the 1969 Tax Reform Act on Educational Institutions, 1970

The Charitable Remainder Trust, 1971

College and University Fringe Benefits, 1973

Author, "Private Annuities as an Estate Planning Tool" 15th Tulane Tax Institute, 1963; 24 Journal of Taxation 1960, March 1966
Author, "Virginia Trusts and Pour-Over Wills," Paper Delivered before the District of Columbia Bar Association, May 6, 1966
Co-author, "Copyrights and the Author's Estate," 54 American Bar Association Journal, March 1967
Author, "The Private Annuity - A Case Study," Paper Delivered before the 19th Annual Virginia Conference on Federal Taxation, June 15, 1967
Co-author, "Final Regulations on Unrelated Business Income Tax," Journal of Taxation, March 1968
Co-author, "Private Annuities," The Journal of the American Society of Chartered Life Underwriters, Summer 1968 Issue
Author, "Accounting Procedure for Publications Under New Advertising Regulations," Association Management, April 1969
Lecturer and Author, "The Impact of the Tax Reform Act of 1969 on the Governing Instruments of Foundations and on Wills and Trust Instruments," 28th NYU Tax Institute, 1969
Author, "Self-Dealing and Excess Business Holdings under the 1969 Tax Reform Act," Journal of Taxation, 1970
Co-author, "Initial Problems and Considerations of Foundations Organized Before and After the 1969 Tax Reform Act," 23rd Southern California Tax Institute, 1970
Co-revisor, Code of Virginia, Title 8 (Civil Procedure), 1972-1977
Co-author, Virginia Civil Procedure (Michie Co.) 1st Edition, 1982; 2nd Edition, 1993
Co-author, "Enforcement of Foreign Judgments," Virginia Bar News, December 1987
Co-author, "Is it Time to Merge Law and Equity in Virginia?" Virginia Lawyers Weekly, April 18, 1988
Co-author, "Enforcement of Foreign Judgments," Virginia Lawyer, June 1991; International Business Lawyer, October 1991
Co-author, "To Be or Not To Be - Is That an Ethical Question?" (articles on suicide) ABA Senior Lawyers Division's Experience, Spring, Summer and Winter Issue, 1995
Co-author, "The Right to Live," University of Illinois College of Law Elder Law Journal, Vol. 5, Issue #2, 1997, American Bar Association, Senior Lawyers Division Experience Magazine, Winter 1998

Seminars

Lecturer, American Bar Association/American Law Institute National Tax Institute, San Francisco, California, January 1970
Lecturer, American University Sixth Annual Conference on Federal Tax Problems of Nonprofit Organizations, 1970
Lecturer, Vanderbilt University, Vanderbilt Tax Institute, Nashville, Tennessee, 1970
Lecturer, 23rd Annual Institute on Federal Taxation, University of Southern California, October 1970
Lecturer, OMI Conference, Washington, D.C.

"Political Activities of Colleges and Universities (February 18, 1971)

"Federal Tax Problems of Non-Profit Organizations" (February, 1973)

"Exempt Status and Security Trading" (February, 1974)

"Museum, College and Hospital Gift or Souvenir Stores". (February 6-7, 1975)

"Legal Aspects of Racial Discrimination in Private Clubs and Associations". (February 5-6, 1976)

"Colleges and HEW" (March 7-8, 1979)

"Medical School Faculty Group Practice Plans" (March 6-7, 1980)

"Declaratory Judgments" (March 4-5, 1981)

"Administration of Exempt Organizations by IRS" (February 25-26, 1982)

"Charitable Lead Trusts" (March 3-4, 1983)

Lecturer, The Joint Committee on Continuing Legal Education of the Virginia Bar Association and Virginia State Bar, "New Developments & Current Problems in Estate Planning," 1973; "Civil Procedure," 1977
Lecturer, The Southwestern Legal Foundation, 1st, 2nd, 3rd, and 4th Seminars on the Impact of the Tax Reform Act of 1969 on Tax-exempt Foundations, 1970-1974
Lecturer and Author, 9th Annual Miami Institute of Estate Planning, "Navigating for the Fiduciary Who Ships Out with the Not for Profit," January 1975
Lecturer, 3rd Annual Old Dominion University Tax Conference, "Federal Tax Consequences of a Virginia Separation or Divorce," September 1976
Lecturer, Civil Procedure at Various Virginia Judicial Conferences for Circuit and District Court Judges and Magistrates, 1976-1977
Lecturer, Western Piedmont Estate Planning Council, King's Mountain, North Carolina, "The Use of The Private Annuity in Estate Planning," March 20, 1980
Lecturer, State Bar of Texas Advanced Estate Planning and Probate Course, Dallas, Texas, "Charitable Giving with Emphasis on Lead Trusts," June 1-4, 1981
Lecturer, Texas A&M Development Conference, "Charitable Lead Trusts," College Station, Texas, October 15, 1982
Lecturer, Texas A&M University, "Tax Impact on Charitable Giving," October 28, 1983
Lecturer, Jonas Salk Institute, Carlsbad, California

1st, 2nd and 3d Seminars on Private Foundations (1972-1974) "When and How to Use Charitable Lead Trusts" & "Avoiding Excess Business Holding Problems" (April 29-May 1, 1981)

"How To Avoid Excess Business Holding Problems in Private Foundations" & "What is Reasonable Compensation to A Foundation Manager?" (May 4, 5 and 6, 1983)

"Fiduciary Liability of Foundation Directors & Officers (Other Than IRS Penalty Taxes)" & "Proposed Changes in the Excess Business Holding Rules", (May 9, 10, 11, 1984)

"How to Avoid Excess Business Holding Problems in Private Foundations" & "The Treasury Department's 'Flat Tax' Proposal - How It Would Affect Foundations," (May 8, 9 & 10, 1985)

Lecturer, Ethics Seminar, Darden School, University of Virginia, "Lawyer Conflicts of Interest," April 12, 1985
Lecturer, "Enforcement of Foreign Judgments" Inter-American Bar Association Seminar, San José, Costa Rica, November 1991
Lecturer, Professional Ethics Seminar, Virginia State Bar, November 1991, May 1992
Moderator, American Bar Association Panels

"Health Care" (NYC August 1993)

"Intergenerational Tensions between Lawyers" (Chicago August 1994)

End of life decisions (London July 2000)

Panelist, "Senior Lawyers Organizing and Volunteering," Chicago, Illinois, August 1995
Lecturer, "Dying in America: Legal Trends and Social Dilemmas," Williamson Institute for Health Studies, Virginia Commonwealth University, March 1995
Panelist, "The Way We Die," Central Virginia Educational Television, August 1995
Lecturer, "Legal and Ethical Issues in Suicide: The Right to Die," American Bar Association Senior Lawyers Division Continuing Legal Education Program, San Francisco, California, May 1996
Panelist, "Legal Issues Affecting Academic Medical Centers & Other Teaching Institutions," National Health Lawyers Association/American Academy of Health Attorneys, Washington, D.C., November 1997

Military Service

U.S. Navy: Active Duty, 1951-1954; Active Reserve, 1954-1972; Retired as Captain USNR

Professional Affiliations

International Bar Association

Member (1985- )

Section on Legal Practice, Medicine & Law Committee (1984- 98) Chair (1994-96)

Organizing Committee, Senior Lawyers (2008 - )

Inter-American Bar Association

Member (1985-97)

Chair, Health Law Committee (1990-96)

Charlottesville-Albemarle Bar Association

Member (1957- )

Chair, Grievance Committee (1977-78)

Chair, Relations with the News Media Committee (1977-78)

Chair, Professional Responsibility Committee (1993-94) Member (1993- )

President (1979-80)

Virginia Bar Association

Member (1957- )

Committee on Court Procedure (1975-81)

Special Committee on law reform, Chair (1982)

Civil Litigation Committee, Chair (1985-88)

Boyd-Graves Conference on Civil Procedure, Chair (1985-88)

Committee on Professional Responsibility, Member (1989-90)

Virginia State Bar

Member (1957- )

Board of Governors, Committee on Taxation (1966-70)

Committee on State and Federal Rules of Procedure, Chair (1979-80)

7th District Disciplinary Committee (1976-79), Chair (1979-80)

Disciplinary Board, Member (1980-86)

Section on Patents, Trademark and Copyright Law, Board of Governors (1979-80)

Committee on Professional Responsibiity, Member (1980-81)

Study Committee on Reducing Litigation Costs and Delays, Member (1982-86)

International Law Section, Board of Governors (1981-88), Chair (1983-84)

Litigation Section, Board of Governors (1982-90), Chair (1989-90)

Administrative Law Section, Board of Governors (1982-85), Chair (1984-85)

Health Law Section, Board of Governors (1984-87), Chair (1985-86)

Senior Lawyers Section, Board of Governors (1987- ), Chair (1990-91)

Bench-Bar Committee, Member (1989-90)

Advisory Committee on Rules to Judicial Council of Supreme Court, Chair (1986-91)

State Bar Council (Member 1988-91)

Standing Committee on Lawyer Discipline, Member (1989-93)

Professionalism Committee (1997-98)

Multi Disciplinary Practice Committee (2000-02 )

Virginia Association of Defense Attorneys, 1982-1992
Virginia Trial Lawyers Association, 1975-1992

Member, Committee on Rules of Civil Procedure (1982-86)

Board Member, Virginia Tax Conference, 1973-1984
President, Central Virginia Estate Planning Council, 1965-1966
Virginia Health Care General Counsels Association

Board of Governors (1981-85)

American Bar Association

Board Member, Rule of Law Initiative (2011-)

Real Property, Probate & Trust Section - Estate & Tax Planning Committee, Vice Chair (1962-64); Taxation of Trust Income, Chair (1965-68); Charitable Trusts and Foundations, Vice Chair (1972-75); Charitable Institutions Committee, Member (1983)

Tax Section - Exempt Organizations Committee; Subcommittee Chair: Legislation (1963-65); Unrelated Business Income (1966-69); Chair (1969-71); Special Advisor (1971-72)

Business Law Section - Non Profit Organizations Committee, Member (1983-92)

Senior Lawyers Section - Elder Law Issues Committee, Chair (1991-95), Council Member (1993-99), Chair (1997-98); Chair International Issues Committee (2003- ); John H. Pickering Achievement Award (2009)

Board of Governors (1999-02)

Commission on Law and Aging, Member (2002-04)

Africa Law Initiative Council, Member (2005-06); Chair (2011- )

International Law Section; Africa Committee Member (2007- )

Law and National Security Committee, Member (2007- 09)

Governmental Affairs Committee, Member (2006- 09)

National Association of College and University Attorneys

Board Member (1964-66)

Advisory Committee to the National Conference of Commissioners on Uniform State Laws on the Uniform Gifts to Minors Act, 1964-1965
American Council of Education

Tax Committee, Advisory Member (1970-76)

The Fellows of the American Bar Foundation
Fellow, Virginia Bar Foundation
4th Circuit Judicial Conference
Fellow, American College of Tax Counsel, 1991-2000
Advisory Committee Member, International Senior Lawyers Project, 2007-Present

Civic Affiliations

American National Red Cross

Board Member (1961-68)

Chair (1963-65)

Child & Family Service

Board Member (1963-68)

President (1965-68)

Salvation Army

Board Member (1962-70)

Chair (1967-69)

Board Member, United Givers Fund, 1963-1969
Board Member, Mental Health Association, 1968-1970
Board Member, Belfield School, 1962-1969
St. Anne's - Belfield School

Board Member (1971-74)

Vice President (1973-74)

Camp Holiday Trails, Inc. (Camp for medically handicapped childred)

Board Member (1973-76)

President (1974-75)

Charlottesville- Albemarle Chamber of Commerce

Board Member and Legal Advisor (1976-81)

President (1980)

ex-officio Board Member (1999-2007)

Board Member, Junior Achievement of Central Va. Inc., 1982-1985
Greater Charlottesville Area Development Corporation

Board Member (1980-84)

Chair (1983-84)

Board Member and President, Ellen Bayard Weedon Foundation, 1967-1996
Westminster Canterbury of the Blue Ridge

Board Member (1986-93)

Vice President (1991-93)

Board Member, Thomas Jefferson Cultural Center, Inc., 1988-1989
Board Member and Chair, Charlottesville Free Clinic, 1992-1997
Advisory Board Member, Christmas in April, Inc., 1992-1994
Trustee, Thomas Jefferson Memorial Foundation (Monticello), 1994-2002
Director, Virginia Health Care Partners Inc., 1995-1997
Thomas Jefferson Regional Economic Development Partnership

Director and Executive Committee Member (1995- )

Chair (2005-07)

Albemarle County, Virginia

Citizens Advisory Panel on Revision of Comprehensive Plan, Member (1977)

Citizens Advisory Committee on Tourism, Member (1977-78)

Housing Committee, Member (1994-2001); Chair (1998-2001)

Affordable Housing Advisory Committee, Chair (2004)

Metropolitan Planning Advisory Committee, Chair (2004-2006 )

Board Member, North American Wildlife Foundation, 1986-1994
Virginia State Health Planning Board, 1989-1992
Board Member, Virginia Museum of Natural History, 1987-1989
Director, Virginians for Progress, 1992
Virginia Chamber of Commerce

Board Member (1983-92)

President (1988-90)

Board Member, Elk Hill Farm, Inc., 1991-1997
Trustee, Claude Moore Foundation, 1987-Present
Trustee, Virginia Morris Kincaid Foundation, 1995-Present
Trustee, Gwathmey-Jeffries Trust, 1991-1994
Virginia Health Care Foundation

Director (1992-98)

Chair (1997-98)

Director, Virginia Forward, 2008-2009
Virginia Business Higher Education Council, 2007-2010
Director, WVPT Public Television, 1999-2008
U.S. Chamber of Commerce

Director (1998-03)

Member, Committee on Homeland Security (2003- )

Charlottesville Advisory Board Member, Crestar Bank, 1973-1999
Charlottesville Council, Navy League of the United States

Secretary (1962-68)

President, 1968-1971

Chair, Citizens Committee for City-County Cooperation (5 Cs), 1980-Present
Advisory Board, "Ash Lawn" (James Monroe's home), 1981-1985
Governor's Special Advisory Committee for Quality Education, Commonwealth of Virginia, 1983-1985
University of Virginia

V Club - Soccer

Lambda Pi

German Club

TILKA Society

IMP Society

Omicron Delta Kappa

Golden Key Society

Student Council, President (1956-57)

Law School Alumni Association, Member of Council (1974- ), President (1979-81)

Thomas Jefferson Award Committee, Member (1975-95)

Law School Foundation, Board of Trustees (1979-81)

Raven Society, Member of Council (1979-86)

Virginia Tax Foundation, Director and Vice President (1982-85)

Darden Graduate Business School Sponsors Foundation, Secretary (1982-87), Legal Advisor (1982-92)

Hospital Advisory Board, Chair (1984-88)

Cemetery Committee, Columbarium Project, Member (1984- ), Chair (1987-90)

University-Industry Technology Group, Founder and Chair (1984-1990)

Board of Visitors, Member (1990-94)

Jerome H. Holland Scholarship Advisory Committee, Member (1992-94)

Health Services Foundation, Board Member and Chair (1988-97)

Thomas C. Sorensen Institute for Political Leadership, Co-Founder, Steering Committee (1992- ) and Board Chair (1997-2005)

Alumni Board of Managers, Director (1994-02); Jefferson Scholars Advisory Committee (1994-96); Member, Executive Committee (1996-01); Chair, External Relations Committee (1997-99); Vice President (1999); President (2000)

National Leadership Gifts Council (1995)

School of Nursing Advisory Board (1999-02)

Osher Institute for Life Long Learning, Chair (2000- )

White Burkett Miller Center for the study of the Presidency, Council member and Chair of the Miller Center Foundation (2000-10)

Young Alumni Council Service Award (2009)

Farmington Country Club

Board Member (1994-97, 2009-11)

Long Range Planning Committee (2009- )

Director, Jefferson Area Board for the Aging, 2003-Present
Virginia Commission on National and Community Service, 2001-2004
Trustee Advisor, Piedmont Housing Alliance, 2004-Present
Director, Critical Strategies Foundation, 2006-2008
Piedmont Workforce Network

Workforce Investment Board (2005); Chair (2007-09)

Chair (2007-09)

Virginia Secure Commonwealth Panel

Member (2005-10); Chair Business and Industry Sub Panel (2006- )

Board Member, Charlottesville Tomorrow, 2009-Present
Board Member, The Montpelier Foundation, 2010-Present

EDUCATION

Detroit University School, Grosse Pointe, Michigan

University of Virginia, Charlottesville, Virginia, B.A., 1951, LL.B.,1957

ADMITTED

Virginia 1957

U.S. Supreme Court

U.S. Court of Appeals for the 4th Circuit

U.S. District Court for the Eastern District of Virginia

U.S. District Court for the Western District of Virginia