business

Sole Proprietorships, Corporations, Partnerships and Limited Liability Companies, Tax
Exempt/Not for Profit Organizations/(501(c)(3)) Organizations

With the closing of the steel mills and the "downsizing" or "outsourcing" of
manufacturing plants, those who have remained in the Mahoning Valley have opened
small businesses. Most of these businesses have prospered.

The setting up of the business, i.e. the business form, is crucial. The form, in many
instances, dictates personal liability, taxes and distribution of profits. The correct set
up can make or break a business.

Attorney Gardner represents several ongoing businesses and because of our litigious
society, effective legal representation in business disputes in a prompt and proper
matter is key to business success or failure.

Funding for community improvements has traditionally been via appropriations of tax
dollars from Federal, State and Local governments. With budget deficits occurring at
every level of government and the reluctance by the legislatures and the tax payers to
raise taxes, funding for community projects must come from another source. Tax
exempt/not for profit organizations have been utilized to fund community projects. The
process is complicated and legal counsel is usually indispensable in making sure that
applications for funding is done in compliance with laws and regulations.

Attorney Gardner has had years of experience forming tax exempt/not for profit
organizations and associations as a tool to fund community projects.