Lawyers / Professionals

 
Milton Cerny       
Counsel
2001 K Street N.W.
Suite 400
Washington, D.C. 20006-1040
T: 202.857.1711
F: 804.698.2278
mcerny@mcguirewoods.com
 

Mr. Cerny represents a broad range of nonprofit organizations including hospitals, private foundations, universities, public charities, and trade associations, including U.S. affiliates of foreign charities. In this capacity, he provides advice on tax planning and legal representation on large case and team audits regarding tax controversies before the IRS, and compliance with federal requirements on governance and private foundation rules.

He has extensive experience in the application of the federal tax code to nonprofit organizations. He served at the National Office of the IRS in Washington, D.C., where he was responsible for issuing private letter rulings and advising field offices on tax controversies. He served as the technical advisor to the Assistant Commissioner on Employee Benefits and Tax Exempt Organizations on major issues referred to Washington.

Prior to joining McGuireWoods, he was a partner with Caplin and Drysdale in Washington, D.C., where his practice dealt with major private foundations and public charities. He is a well-known lecturer on the nonprofit sector, has authored a number of articles, and has taught tax law at major law schools.


Practices & Industries
Honors
  • Internal Revenue Service
    • 16 Special Achievement Awards
    • Commissioner's Award
    • Assistant Commissioner's Award
  • Department of Treasury
    • Tax Advisory Program on Law Reform in Central and Eastern Europe
    • Albert Galatin Award for Service
  • Czech Republic
    • Government's Gold Medal of Merit First Class
    • President of the American Friends of the Czech Republic

Previous Experience
  • Partner, Caplin and Drysdale, Washington, D.C.
  • Internal Revenue Service, National Office, Washington, D.C.
    • Technical Advisor to the Assistant Commissioner for Employee Plans and Exempt Organizations
    • Chief Rulings Branch
    • Chief, Conference and Review Staff
    • Assistant Chief, Field Operations

Articles
Classes Taught
  • Adjunct Professor - Federal Taxation, University of Richmond School of Law, Richmond, Virginia
  • Adjunct Professor - Tax Exempt Organizations, Washington College of Law of the American University
  • Tax Exemption and Charitable Giving, OECD Institute - Vienna, Austria, and Ankara, Turkey

Speaking Engagements
  • New Tax Rules for Tax Exempt Hospitals and Accountable Care Organizations, The Knowledge Congress, November 10, 2011
  • "The Impact of Tax and Economic Challenges on Nonprofits," McGuireWoods 9th Annual Nonprofit Seminar, Charlotte, North Carolina, October 20, 2011; Charlottesville, Virginia, October 18, 2011; Richmond, Virginia, October 12, 2011
  • "IRS Scrutiny: Protect Your Tax-Exempt Status," HealthLeaders Webinar, October 13, 2011
  • "Current Tax-Exempt Issues & Form 990 Reporting Obligations," Southeast Healthcare Provider Conference, Charlotte, North Carolina, October 11, 2011
  • Legal Compliance and Governance Issues for Public Charities, Washington, D.C., September 15, 2011
  • "New Tax Rules for Tax Exempt Hospitals and Accountable Care Organizations," The Knowledge Congress Webcast, September 14, 2011
  • "Under IRS Scrutiny: Ensuring Compliant Hospital-Physician Compensation Plans," HealthLeaders Webinar, February 16, 2011
  • "The Impact of New Federal Tax Requirements on Hospitals," The Knowledge Congress Webcast, November 17, 2010
  • "Effective Board Management In Challenging Times," McGuireWoods 8th Annual Nonprofit Seminar, Vienna Virginia, September 30, Chicago, Illinois, October 20, Richmond, Virginia, October 28, Charlottesville, Virginia, November 11, 2010
  • "Tax Exemption and Charity Care in the Long Term Care Context," 2010 North Carolina Healthcare Provider Conference and Post-Acute & Senior Care Conference, Charlotte, North Carolina, October 7-8, 2010
  • "What your Website Says About You can and Will be Used Against You in a Court of Law," WMAACCA Non- Profit Associations Forum, Washington, D.C., October 4, 2010
  • "Corporate Political Activity: Opportunities & Potential Pitfalls This Election Season," McGuireWoods LLP Webinar, September 23, 2010
  • Lectures on Federal Tax Exemption
    • American Academy of Hospital Attorneys
    • Georgetown University Law Center
    • Practicing Law Institute
    • Federal Bar Association
    • Great Plains Tax Institute
    • Natl. Assn. of College & University Attorneys
    • Organization for European Community Development
    • Harvard University
    • American University Law School
    • Urban Institute
    • University of Virginia Tax Forum
    • New York University Tax Institute
    • ALI/ABA
    • American Society of Association Executives
    • Washington Nonprofit Tax Conference
    • University of Miami Tax Conference
    • University of Southern California
    • International Bar Association
    • OECD Institute - Vienna and Ankara
    • Virginia Commonwealth University
    • National Health Lawyers Association

Professional Affiliations
  • American Bar Association
    • Taxation Section Member
    • Tax Exempt Committee
    • Former Chair, Subcommittees on Private Foundations, International Philanthropy, Political and Legislative Activities, and Excess Benefits
  • Pennsylvania Bar Association
  • District of Columbia Bar Association
  • Board of Directors, Friends of the Law Library of Congress, Washington, D.C.
  • War Crimes Tribunal - Advisory Board, Coalition for International Justice, Washington D.C.
  • Advisory Board and Supervisory Board, CEELI Institute, Prague Czech Republic
  • Deans Advisory Board, Washington College of Law, Washington D.C.
  • Board of Directors, Wesley Theological Seminary Foundation, Washington, D.C.
  • Board of Directors, IMPACT Richmond
  • World Affairs Council of Greater Richmond
  • Board of Church and Society of the United Methodist Church, Audit Committee, Washington, D.C.
  • Council for America's First Freedom, Richmond, Virginia
  • St. Marks United Methodist Church Council
  • Advisor, Virginia Hispanic Chamber of Commerce, Richmond, Virginia
  • The Exempt Organizations Tax Review
    • Tax Notes Publisher
    • Advisory Board Member
  • Board of Advisors, Taxation of Exempts, Thomson Reuters/WG&L
  • Advisory Board and North American Editor, Journal of the International Center for Nonprofit Law

Languages
  • Czech
  • Russian
 

EDUCATION

American University - Washington College of Law, Washington, D.C., J.D.

  • Member, Law Review

American University, Washington, D.C., B.S. International Relations

 

FRATERNITIES OR SORORITIES

Delta Theta Phi (Law Fraternity)

Alpha Sigma Phi

 

ADMITTED

District of Columbia 1989

Pennsylvania 1988 (inactive)

 

PLACE OF BIRTH

Cicero, Illinois