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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 8 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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QOZs are designed to be a game-changing community development tool that will incentivize investments in low-income communities. Although many expect the program will make projects more profitable for investors, the nonprofit community is investigating the potential for QOFs to create access to opportunity for low-income residents in businesses created or expanded in QOZs.

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We have long held a trusted practice area for nonprofits and foundations. Our team has studied the implications of the Tax Cuts and Jobs Act of 2017 and the recently released regulations, including as to nonprofit sponsors of QOFs. We understand the need for equitable growth and diverse communities, and we will work diligently to help nonprofits and foundations accomplish their goals and guide them as they navigate these developing regulatory areas.

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