Michael N. Fine

Partner

How do your clients define success?
For many nonprofit clients, “success” means helping them make progress toward their goals. Clients appreciate when I have made their journey better.

Practices and Industries

Education Health Care Taxation Nonprofit Institutions Employee Benefits & Executive Compensation

Michael Fine is an equity partner in the Firm’s Health Care Service Team. His practice spans the full range of nonprofit and tax-exempt organization legal issues, advising public charities, private foundations, social welfare organizations, trade associations, chambers of commerce, credit unions, boards, and philanthropists. Mike regularly assists clients with tax compliance and corporate planning matters including executive compensation, intermediate sanctions, joint ventures, affiliation strategies, reorganizations, governance, charitable contributions, captive insurance, and obtaining tax exemption from the IRS. He is a frequent speaker and author on these topics. Mike served as Chair of the American Health Law Association’s Tax and Finance Practice Group from 2017-2020.

REPRESENTATIVE MATTERS

Serve as outside general counsel for groundbreaking EV battery manufacturer.
Serve as outside general counsel for a statewide chamber of commerce as well as its charitable, social welfare, political and for-profit insurance subsidiaries.
Served as outside general counsel to a tax-exempt Medicare Advantage and Medicaid managed care organization.
Assess Section 501(c)(3) and Section 501(r) compliance issues for tax-exempt health systems.
Counsel university boards of trustees on executive compensation and employment agreements.
Design, develop and update organizational governing documents, policies and procedures for grant-making foundations.
Negotiate ancillary and whole-organization joint ventures between tax-exempt and for-profit parties.
Advise public research university foundations on governance, executive compensation, excess benefit, investment and charitable giving issues.
Counsel boards and senior management on conflict of interest resolution and Form 990 reporting.
Negotiate with state charity officials during investigations of nonprofit organizations.
Conduct self-dealing audits of company-sponsored private foundations.
Provide guidance to private foundations on international grant-making activities.

EDUCATION

J.D., University of Pennsylvania Law School, Philadelphia, PA, 2005
A.B., universali cum honore, Washington University in St. Louis, St. Louis, MO, 2002

ADMISSIONS

Kentucky
District of Columbia
Pennsylvania

HONORS

2023, Jewish Federation of Louisville “Joseph J. Kaplan Young Leadership Award”
2019, Kentucky Nonprofit Network “Nonprofit Advocacy Partner Award”
2018, Business First “Forty Under 40”

PROFESSIONAL EXPERIENCE

Before joining Wyatt in 2015, Mike practiced law with McDermott Will & Emery LLP, in its Chicago, IL, and Washington, DC offices, where he served as co-chair of its Tax Exemption Affinity Group. Before joining McDermott, Mike practiced law with Steptoe and Johnson LLP, an international law firm, in its Washington, DC offices. There, Mike counseled individuals, corporations and partnerships on federal income tax issues, including planning and transactional matters, audit and controversy matters, and those involving tax-exempt organizations.

PROFESSIONAL ACTIVITIES AND MEMBERSHIPS

American Health Law Association
- Tax & Finance Practice Group
  - Vice Chair of Publications (2014-2015)
  - Vice Chair of Educational Programs (2015-2017)
  - Chair (2017-2020)
- Tax Issues for Healthcare Organizations, Planning Committee (2025-Present)
TE/GE Exempt Organization Council (Co-Moderator, Exempt Organizations Roundtable)
Kentucky Bar Association, Member
District of Columbia Bar Association, Member

CIVIC INVOLVEMENT

Network of Jewish Human Service Agencies
- Board of Directors (2025-Present)
Leadership Louisville Center
- Board of Directors (2022-Present)
  - General Counsel (2023-2025)
  - Treasurer (2025-Present)
  - Executive Committee
  - Chair, Finance Committee
- Bingham Fellows, Graduate, Class of 2017, “Winning the Talent of the Future”
- Focus Louisville, Graduate, Class of 2016
LouCity & Racing Foundation
- Board of Directors (2021-Present)
- Secretary (2024-Present)
- Executive Committee
- Chair, Governance Committee
Oxmoor Farm Foundation
- Board of Directors (2021-Present)
- Secretary (2024-Present)
- Executive Committee
Jewish Family & Career Services of Louisville, Inc.
- Board of Directors (2019-2026)
- Immediate Past President (2024-2026)
- President (2021-2024)
- Vice President (2020-2021)
- Chair, Executive Committee
- Chair, Governance Committee
Center for Nonprofit Excellence, Inc.
- Board of Directors (2018-2025)
- Secretary (2023-2025)
- Executive Committee
- Chair, Nominating and Governance Committee
Evolve502, Inc. (Member, Scholarship Appeals Committee)
Live In Lou, City Champ
Health Enterprises Network, 2016 Healthcare Fellow
Kentucky Secretary of State’s Non-Profit Task Force, Member

PRESENTATIONS AND PUBLICATIONS

Mike often speaks on topics relating to tax-exempt organizations including IRS governance standards, issues facing Boards of Directors, ethical issues for attorneys who serve on nonprofit boards and the fundamentals of tax exemption. He has delivered presentations for the American Health Lawyers Association, the American Bar Association, the Southeastern Council of Foundations, Kentucky Nonprofit Network, Strafford Publications, the Chicago Bar Association and many more. Mike has been quoted in various publications including Modern Healthcare, The Chicago Tribune, Tax Analysts, and Bloomberg BNA’s Daily Tax Report.