Working Groups

Americans for Community Development has established working groups in certain key areas. Each working group is comprised of an interdisciplinary group of leaders in the field committed to studying and promoting the use of L3Cs in that area. Working group members will be asked to (i) participate in working group teleconference and list serve discussions, (ii) provide timely comments on drafts of category specific white papers or other resource materials; and (iii) coordinate conferences or seminars on category issues to be hosted by Americans for Community Development. If you are a Member of ACD and are interested in joining a working group, please contact the working group chair listed below.



Sanders Davies, O’Connor Davies LLP,

Sander Davies – Accounting
O’Connor Davies Munns & Dobbins

A senior partner at O’Connor Davies Munns & Dobbins, Sanders Davies has over thirty-five years experience providing professional accounting, tax and consulting advice to clients in both the business and not-for-profit communities. As the interest in social investing and social entrepreneurship has increased, Mr. Davies has worked with his clients to navigate the complex compliance and business issues arising at the intersection of the commercial and charitable worlds. He has consulted to clients and spoken on the subject of the new L3C vehicle. Mr. Davies firm, O’Connor Davies, is a mid-sized CPA firm headquartered in the New York tri-state area serving a diverse range of clients, both locally and nationally, in the for profit and not-for-profit sectors.

The Arts

Elizabeth Carrott Minnigh, Buchanan Ingersoll & Rooney PC,

Elizabeth Carrott Minnigh,
Buchanan Ingersoll & Rooney PC (Chairperson)

Elizabeth Carrott Minnigh is a tax attorney in the Washington, DC office of Buchanan Ingersoll & Rooney PC specializing in non-profit organizations, hybrid organizations, estate planning, family-owned businesses and business succession planning. She serves as vice -chair of the firm’s non-profit organizations group. She represents L3C Advisors L3C and Americans for Community Development and currently writes the state L3C legislation. Additionally, Elizabeth has prepared a proposal for the Philanthropic Facilitation Act of 2010, a federal bill to make funding L3Cs
with PRIs simpler.

Elizabeth has also represented art collectors in drafting sale and loan documents and making charitable donations and bequests. She is a member of the Advisory Board for the Highland Farm Study Center for the Performing Arts in Doylestown, PA. Elizabeth is a graduate of Kenyon College where she was an art major.

She is a frequent lecturer on topics relating to the L3C, non-profit organizations and estate planning and a regular contributor to BNA/Tax Management. She is also a member of the Society of Trust and Estate Practitioners, the Washington, DC Estate Planning Council and the ABA Tax Section and Real Property, Trust, and Estate Law Section.

Community Focused Resource Empowerment

Karen Woods,

Karen Woods – Community Focused Resource Empowerment

Karen Woods has almost twenty years of experience with faith-based and other community focused organizations, coaching them toward sustainability and growth. She served as the Executive Director of Empowerment Resource Network, a national thank tank that acted as an intermediary hub to advance innovative community solutions to significant social need. She was a member of two diverse panels convened by Search for Common Ground to consider policy and advise the president and Congress on the initial Faith-Based Initiative.

In 2003, Woods was recruited to build and direct the Acton Institute’s Center for Effective Compassion, bringing together a team that developed the first Web-based tool to evaluate the implementation and operation of Olasky’s Seven Principles of Effective Compassion.

As a certified fundraiser, Woods helped with pilot research for the National Recovery Initiative. Using rigorous social science methodology, NRI measured the impact of faith and relationships, unique to gospel rescue mission substance abuse recovery programming.

Woods launched a small L3C consulting firm to provide training and infrastructure to the niche market of community based organizations. She currently serves on the board of 70×7 Life Recovery Muskegon,, a prisoner re-entry program based in Muskegon, MI. She is working with a board team to launch an L3C manufacturing company specifically tailored to the unique training and job preparation skills needed by returning citizens.

Estates and Trusts

Michael Martin, Martin, Stilwell & Jones, LLP,

Michael Martin, – Eastates & Trusts
Martin Stilwell & Jones

Michael D. Martin is a licensed Texas attorney engaged in the general practice of law and is Board Certified in Estate Planning and Probate by the Texas Board of Legal Specialization. His post-graduate studies were done in Estate Planning at The American University in Bryn Mawhr, PA. He received clinical training in Marriage and Family Systems Therapy, as well as Organizational Dynamics and Consulting, at the Houston-Galveston Institute. He is a member of the State Bar of Texas, Real Estate, Probate and Trust Law, and Tax Sections, The Woodlands Bar Associations and the American Bar Association.

Since January of 1991, Michael has provided legal, financial and tax counsel to affluent families with closely held businesses, including tax, trust, estate and financial planning, as well as probate matters. He is licensed to practice in the U.S. Supreme Court and the U.S. Tax Court. Michael was counsel of record, along with colleagues Carol Cantrell and Dr. Peter Rubin, in Knight v. Commissioner of Internal Revenue, 128 S. Ct. 782 (2008), relating to the deductibility of investment advisory fees by trustees of non-grantor trusts. He has published and authored various Continuing Legal Education presentations and is actively engaged in charitable and community activities, including The Woodlands Bar Association’s Pro Bono “Wills for Heroes” Project and the Pavilion Partners.

Foundations & PRIs

John Tyler, Ewing Marion Kauffman Foundation,

John Tyler- Foundations & PRIs
Ewing Marion Kauffman Foundation

As the Foundation’s general counsel, secretary, and chief ethics officer, John Tyler manages all legal aspects of the Foundation’s operations, including governance, intellectual property, employment, investments, and compliance with applicable state and federal regulations.

Tyler is a frequent presenter on such diverse topics as nonprofit governance, private foundations, intellectual property, and advancing university innovation for national organizations such as the Philanthropy Roundtable, Association of Small Foundations, the Council on Foundations, the American Bar Association Committee on Taxation, the Max Planck Institute, Indian Institute of Science, and Howard Hughes Medical Institute.

Tyler has authored or coauthored numerous scholarly articles published in law reviews and legal journals, such as a recent article on advancing university innovation in the University of Minnesota Law School’s Journal of Law, Science and Technology. He is also a co-author of the monograph How Public is Private Philanthropy? Separating Reality from Myth (Philanthropy Roundtable 2009).

Tyler continues to serve in nonprofit leadership roles, including the Alliance for Charitable Reform, The Philanthropic Collaborative, Kauffman Innovation Network, Inc., Urban Entrepreneur Partnership, Inc., UEP Gulf Coast, Inc., and Kauffman Scholars, Inc. Tyler has served as a member of the Advisory Board to NYU Law School’s National Center on Philanthropy and the Law.

Green Building

David Hutchinson, Perkins Eastman Architects PC,

David Hutchinson, AIA – Green Building
Perkins Eastman Architects PC

With more than twenty-nine years of industry experience, Mr. Hutchinson has firmly established himself as a strong design team leader and project architect. His experience includes the design of new buildings, such as the Elizabeth Seton Pediatric Center in Yonkers, NY (to open in 2011) and Beacon Hall at Housatonic Community College (opened September 2008). He has substantial experience with large and technically demanding architectural projects and is adept at working closely with clients, building users and all members of the team to ensure the design’s successful execution. Mr. Hutchinson has also successfully completed a wide range of demanding interior architecture projects, from his current work on renovating NYU’s Stern School of Business, to the NYU Child Study Center and the Mount Sinai/NYU Executive Offices.

In addition to his architectural experience, Mr. Hutchinson is an artist who has exhibited throughout the United States and Europe. His work is in the permanent collections the Menil Collection in Houston, the Museum of Fine Arts in Houston and the New York Public Library in New York City.

Health Care Facility Finance

Jack Horak, Reid & Reige PC,

John M. (Jack) Horak, Esq. – Health Care Finance
Reid and Riege, P.C.

Jack Horak is a Stockholder in the Hartford office of Reid and Riege where he has worked since 1980. He is the founder of the firm’s Nonprofit Organizations practice group. He is a regular contributor to, and editor of the Reid and Riege Nonprofit Organization Report, a quarterly publication distributed throughout the United States.

Jack is listed in The Best Lawyers in America® for Corporate Law and Non-profit/Charities Law and is an AV® Preeminent™ Peer Review Rated lawyer in the Martindale-Hubbell Legal Directory. He has published several articles and editorials on various legal and policy issues in Philanthropy Magazine, the Hartford Courant and the Connecticut Law Tribune.

Horak’s experience includes some cutting edge work, including the first and (to date) only nonprofit to for-profit hospital conversion in the state of Connecticut. Jack speaks regularly to professional and industry groups within the United States on topics within his practice areas. He recently presented to The American Council of Trustees and Alumni’s Conference on Responsible Giving to Higher Education in Washington, D.C. Jack also will be presenting at the PKF North American Niche Fly-In Conference in Chicago and The American Institute of Certified Public Accountants National Not-for-Profit Industry Conference in Washington, D.C. in June. Jack has served as a board member of several different nonprofit organizations throughout Connecticut, and is currently serving on the boards of the Connecticut Council for Philanthropy, the University of Connecticut Nonprofit Leadership Program, and the Children’s Law Center.

Innovation and Iconic Branding

Udaiyan Jatar, Blue Earth Network,

Udaiyan Jatar – Innovation and Iconic Branding
Blue Earth Network

Udaiyan has spent the last eighteen years in high-profile companies Coca-Cola, Procter & Gamble, and Grey Advertising, launching new brands or resurrecting mature ones in Asia, Latin America, Europe and North America.

Most recently, he founded a new global business at Coca-Cola that industry experts project to generate over a billion dollars. Included were the development and launch of highly innovative global coffee & tea brewed beverage brands (backed by dozens of patented claims) in Singapore, Norway and Canada. A feature of these global brands reflects Udaiyan’s personal commitment to social and environmental sustainability and is a landmark move for Coca-Cola. A 100% of these brands are certified by Fair Trade or the Rain Forest Alliance; this business demonstrates a high sense of responsibility to the environment through special recycling programs and exclusive use of re-purposed (or responsibly sourced) wood. One brand, Far Coast creates awareness between diverse cultures through its blends, to help drive global empathy and understanding.

Prior to launching Far Coast, Udaiyan led the expansion of Nestea bottled coffees & teas internationally to Europe, Latin America and Asia as Global leader of the $400 million Coca-Cola/Nestle joint venture in 1999-2001. Previous accomplishments include leading P&G’s launch campaign for Pantene in India and leading international brand launches for Sprite, Powerade, Limca and Kinley water.

He recently left Coca-Cola to start a Strategic Consulting & Incubation firm. Its mission is to develop holistically sustainable businesses that create maximum business, environmental & societal value by combining cutting-edge consumer science with Iconic Entrepreneurship principles. The first incubation project is a Global Bistro Chain which will facilitate entrepreneurship among individuals from socially and economically challenged backgrounds.

L3C and Public Policy

Ericka Harney, The Council of State Governments,

Ericka Harney

Ericka Harney, CFRE, GPC, CVA has worked in the nonprofit sector as a professional and volunteer for over 10 years, focusing on fund development for the past 6 years. Erica is the fund Development coordinator at The Council of State Governments, a nonprofit forecasting policy trends for the states on a national and regional basis to all three branches of state governments. She is also the owner of cause Head Consulting, offering services in nonprofit management and fundraising.

Ericka has been responsible for successful grant awards of over $3 million. Additionally, she has served as a federal grant peer reviewer for the U. S. Department of Health and Human Services and the Corporation for National and Community Service. She serves on the Governing Board for the Grant Professionals Certification Institute and the peer review committee of the Council for Certification in Volunteer Administration.

Her service as the President of God’s Closet, Inc. has lead to the creation of a social enterprise, providing employment to women in drug and alcohol recovery through The Purple Lunchbox, a local catering business . Ericka also serves as the President of the Kentucky Occupation Therapy Foundation, providing scholarship funds to students studying occupational therapy.

She is currently working on her Ph.D. in Organizational Leadership, focusing on Nonprofit Leadership and has been invited to the Public and Non Profit Doctoral Seminar at the Academy of Management.


Sally Duros, Independent Journalist,

Sally Duros – Media

Sally Duros is a strategist and journalist who provides insight and solutions to organizations active in the multidimensional worlds of news, community and Web.

Sally’s thoughts about mission-based newsrooms and the future of journalism as a social enterprise have been widely referenced in business and academic research on the future of media. Her conversations on this subject are deep and continuous and she will be sharing some of her learnings here.

A senior newsroom leader whose most recent position was as an editor at the Chicago Sun-Times, Sally is also a successful nonprofit manager with expertise in board development, program development, corporate sponsorship and partnership-building. As an independent journalist, Sally writes about her passions: social change, social enterprise, entrepreneurship, women in business, spiritual business, strong neighborhoods and something called Caring Capitalism.

Sally has been a Website host and creator since 1996, and was an establishing member of several highly influential early social networks, including . She Twitters regularly on issues relevant to the future of journalism and the economy @saduros. Sally also blogs with Huffington Post. Her website is .

Sustainable & Alternative Energy

Michael Zimmer, Executive in Residence,
The Voinovich School of Leadership & Public Affairs, Ohio University,

Michael Zimmer – Sustainable & Alternative Energy
Executive in Residence, The Voinovich School of Leadership & Public Affairs, Ohio University,

Michael J Zimmer has been an Executive in Residence at the Voinovich School and Russ College of Engineering & Technology since 2007. He also serves as Washington Counsel to the Microgrid Institute and Americans for Community Development. He also is Secretary to the National Institute of Building Technology CFIRE Committee. He currently is working on several issues with Ohio University on food, energy and water development, energy efficiency, technology development and finance, project management, environmental policy and public private partnerships in the Appalachian region. As a notable energy law practitioner for 35 years until his retirement in 2013, he successfully completed energy projects in 35 states and 20 foreign countries.

Tax Credits

Ira Weinstein, Resnick Group, PC,

Ira Weinstein- Tax Credits
Reznick Group

Ira Weinstein is a principal with Reznick Group, based in the firm’s Baltimore office. He is focused on transaction advisory and finance services for projects utilizing the New Markets tax credit, historic rehabilitation tax credit, investment tax credit, production tax credit and low-income housing tax credit. He provides analysis, structuring recommendations, and supports transaction negotiations for project sponsors, developers, investors, syndicators and other intermediaries. He also provides transaction advisory services to industries that include affordable housing, commercial real estate and renewable energy.

Ira speaks at conferences and seminars nationwide on various tax credit programs. Prior to joining Reznick Group, he advised local economic development organizations on strategies to revitalize their geographic footprint. Previously, he spent several years in the corporate finance department of a public company raising capital for corporate and project finance and completing acquisitions and divestitures of company assets.

World Sanitation

Arthur Wood, World Sanitation Finance Facility,

Arthur R. Wood – World Sanitation

Arthur Wood is an Englishman and former banker married to a Norwegian, educated at the London School of Economics, SDA Bocconi, Italy, and HEC in France. As a Leadership Group Member and the former Global Head of Social Financial Services of Ashoka, based in Washington DC and then London, Wood’s core mission was and remains to explore and facilitate innovation in philanthropy funding strategies. In this context he has been at the forefront of creating and implementing new social financial models with cutting edge global and US social entrepreneurs, as well as engaging a number of major international financial institutions to enter this space in Canada, Switzerland, US, Singapore and the UK. Wood is one of the co-creators of the new Low Profit Limited Liability (L3C) in the US and the proposed SELLP in the UK; he is on the forefront of the global debate on new legal and tax structures required in philanthropy.

Arthur Wood is the current Chairman of the World Sanitation Financing Facility (WSFF), a role that recently moved him to Geneva. He is also a founding partner of Total Impact Advisers, a member of the World Economic Forum Advisory Group on Social and Philanthropic Investing, Board Member of the Big Issue Invest in the UK, and sits on the advisory board of a number of social sector entities in multiple international locations. He publishes widely in the business press on social financing issues and is a regular invited speaker at global academic institutions including Geneva, St. Gallen, Oxford, Indian School of Business, Darden, and Dartmouth.