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Craig R. McPike

Craig R. McPike

Partner| Phoenix


Craig McPike's practice includes federal, state and local tax matters, including taxation of for-profit and non-profit business organizations. His practice is concentrated in tax-exempt organizations, and state and local tax matters. Craig is the founder and chair of the firm's Nonprofit Industry Group.

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Tax-exempt organizations
  • Formation and application for tax-exempt status
  • Governance issues
  • Excess benefit transaction issues (e.g., reasonable compensation, rebuttable presumption of reasonableness)
  • Private foundation issues (e.g., self-dealing, program-related investments, taxable expenditures)
  • Private benefit and private inurement issues
  • Unrelated business income issues (e.g., qualified sponsorships, royalty income, rental income)
  • Lobbying and political issues
  • Joint-venture structuring
  • Cause-related marketing (i.e., commercial co-ventures)
  • State charitable organization and commercial co-venture registrations
  • Tax-credit financing for affordable housing development (i.e., Low-Income Housing Tax Credits)
State and local tax
  • Transaction privilege tax, sales tax and use tax
  • Taxation in Indian country
  • Electronic commerce
  • Income Tax
  • Tax-exempt organizations
  • Property tax
  • Tobacco tax
  • Municipal corporations
  • Unclaimed property compliance and controversy
  • Significant experience with state and local taxation of real estate developers and contractors, legislative efforts to simplify administration and compliance to promote fairness and efficiency, merger and acquisition transactions, and structuring transactions involving non-Indians in Indian country
  • University of Washington School of Law (LL.M., Taxation, 2001)
  • University of Arizona College of Law (J.D., 2000)
  • Indiana University (B.S., Business, 1994)
  • Supreme Court of Arizona
  • United States District Court, District of Arizona
  • United States Tax Court
  • ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
  • Arizona Tax Research Association
    • Board of Directors, Member
    • Tax Policy Committee, Member
  • State Bar of Arizona, Tax Section
  • Arizona Governor’s Transaction Privilege Tax Simplification Task Force (2012)
    • Contracting Working Group, Chairman
  • American Bar Association, Tax Section
  • Frequent lecturer on various tax topics
  • Snell & Wilmer Attorney Development Committee
  • Covering Your Assets: The 6th Annual Education Forum – Arizona Sales Tax, Version 2015, Presenter, Construction Financial Management Association’s Valley of the Sun Chapter (May 15, 2014)
  • Current Legal Issues Affecting Tax-Exempt Organizations, Presenter, Moss Adams’ Nonprofit Practice Group Retreat (January 8, 2014)
  • Transaction Privilege Tax Reform–What You Need to Know About the Changes, Presenter, Arizona Builders Alliance (December 4, 2013)
  • Really — I Can Be Sued for That?: The Legal, Ethical, and Fiduciary "Ins and Outs" of Nonprofit Board Service, Presenter, Piper Academy (November 13, 2013)
  • Tax Tips, Current Events and Planning Opportunities, Presenter, Snell & Wilmer (June 28, 2013)
  • Update on the Governor's Transaction Privilege Tax Simplification Tax Force, Presenter, State Bar of Arizona Annual Convention (June 21, 2013)
  • Taxation in Indian Country, Presenter, Arizona State University Construction in Indian Country National Conference (April 30, 2013)
  • Nevada - Corporate Tax Shelter, Guest, News 88.9 KNPR (May 3, 2012)
  • Under Political Pressure, IRS Halts Investigation of Anonymous Political Contributions, Co-Author, Daily Journal (July 12, 2011)
  • In Political Fundraising, the Price of Anonymity May Be Rising, Co-Author, Daily Journal (June 27, 2011)
  • Current Legal Issues Involving Nonprofits, Featured Guest Speaker, Moss Adams’ Nonprofit Practice Group Retreat (2011)
  • The Ever-Changing Federal, State and Local Tax World: How it May Impact Your Business, Featured Guest Speaker, Nevada Association of Corporate Counsel - Nonprofit Board Service, Las Vegas (June 2010)
  • Related Party Transactions - Excess Benefit Transaction Rules and the Rebuttable Presumption of Reasonableness, Nonprofit Governance Seminar (October 22, 2009)
  • Hot Topics in State and Local Tax: Taxpayer Guidance -  Roadmap of New Legislation and Proposed Rulings by Arizona Dept. of Revenue; Preconstruction Services: Planning Opportunity With New Arizona Tax Law, Presenter, Tax Executives Institute (2008)
  • Location, Location, Taxation, Presenter, State Bar of Arizona (2007)
  • Location, Location, Taxation: The Three Most Important Aspects of Real Estate Planning, Presenter/Moderator, Arizona State Bar Convention (2006)
  • Best Lawyers in America®, Tax Law (2013, 2014)
  • TMC HealthCare, Office of General Counsel
  • Quigley, Tang, & Whitehill, P.L.C.