Jeffrey L. Carmichael


Jeff Carmichael concentrates his practice primarily in the areas of tax, tax exemption and corporate and business services. In particular, Mr. Carmichael advises organizations that are exempt from federal and state income taxes, including hospitals, health systems, hospital foundations and other similar organizations - on such issues as applying for tax exemption, avoiding improper benefits to private parties, answering unrelated business income tax questions and otherwise complying with the ever-evolving requirements for maintaining tax-exempt status.  He frequently speaks about issues such as these for clients and at other business gatherings, and he complements his professional activities by teaching classes on nonprofit organizations at area law schools.  Mr. Carmichael also assists tax-exempt and for-profit organizations with general business and corporate matters, including business transactions, tax planning and governance issues.


Augustana College, B.A., summa cum laude - 1992

Indiana University School of Law - Bloomington, J.D., summa cum laude - 1995


  • Indiana - 1995
  • U.S. District Court, Northern & Southern Districts of Indiana - 1995
  • U.S. Court of Appeals, Seventh Circuit - 1996
  • U.S. Tax Court - 1997


  • American Health Lawyers Association
  • TE/GE Council, Great Lakes Chapter
  • Christian Legal Society
  • Marriage Ministries (Board Member)
  • National Eagle Scout Association


  • Law Clerk to Hon. Larry J. McKinney
  • Adjunct Professor – Indiana University School of Law – Bloomington
  • Adjunct Professor – Indiana University Robert H. McKinney School of Law
  • Adjunct Professor – Valparaiso University School of Law