Donald W. Kramer, Esq. Kramer is chair of the Nonprofit Law Group at the Philadelphia law firm of Montgomery McCracken. Mr. Kramer has more than 40 years of experience dealing with the concerns of nonprofit organizations, not only as a lawyer, but also as a teacher, writer, publisher, and board member. Mr. Kramer is editor and publisher of Don Kramer's Nonprofit Issues®, a national newsletter of "Nonprofit Law You Need to Know." He writes and lectures frequently on nonprofit legal issues, and teaches a course on nonprofit organization law at the University of Pennsylvania Law School. He has worked with nonprofit organizations of all types and sizes, helping structure start-up situations and restructure multi-organizational foundations, health and educational systems. He counsels on a wide range of corporate, governance, tax, real estate, charitable giving and other nonprofit issues. Mr. Kramer also serves on the Boards of the Pennsylvania Association of Nonprofit Organizations, and the Philadelphia Council for Community Advancement. He served as Deputy Development Coordinator and Assistant to the Mayor of Philadelphia before joining Montgomery McCracken in 1972. A graduate of Princeton University, he earned an LL.B. degree from Harvard Law School .  Email Address: kramer@nonprofitissues.com

Virginia P. Sikes, Esq. Ms. Sikes is senior counsel in the Tax Section of the Business Department at Montgomery McCracken and has been the firm's Managing Partner. She is a member of the firm's Exempt Organizations Group. Her practice focuses on federal income taxation of individuals, corporations, trusts and exempt organizations. She frequently lectures on tax and accounting issues. Ms. Sikes earned an A.B. degree and then an M.Ed. degree from the University of North Carolina, where she was elected to Phi Beta Kappa. She received a J.D. degree from Columbia University School of Law, where she was a Stone Scholar and served as editor-in-chief of the Columbia Journal of Law and Social Problems. She clerked for The Honorable Max Rosenn of the Third Circuit Court of Appeals. Ms. Sikes has been a lecturer in Temple University's master in taxation program, and has taught an exempt organizations course in Drexel University's master in arts administration program. She is on the board of directors of Wilkes University.