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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.

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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, including commercial co-venture structuring and compliance issues
  • State charitable organization, fundraiser and commercial co-venture registrations
  • Tax-credit financing for affordable housing development (i.e., Low-Income Housing Tax Credit structuring)
State and local tax
  • Significant experience with state and local taxation of real estate developers and contractors (including prime contracting tax and speculative builder tax), legislative reforms to simplify administration and compliance to promote fairness and efficiency (including legislative proposals, bill drafting and lobbying), merger and acquisition transactions, and structuring transactions involving non-Indians in Indian country
  • Transaction privilege tax, sales tax, use tax, business privilege tax and excise tax
  • Taxation in Indian country
  • Electronic commerce
  • Tobacco tax and regulatory issues
  • Income tax
  • Tax-exempt organizations
  • Property tax
  • Municipal corporations
  • Unclaimed property compliance and controversy
  • 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)
  • ASU Lodestar Center for Philanthropy and Nonprofit Innovation, Instructor
  • Arizona Tax Research Association
    • Board of Directors
    • Tax Policy Committee
  • Tax Section, State Bar of Arizona
  • 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
  • "Arizona Transaction Privilege Tax Reform: Is the Third Time the Charm? The Making of (Sour) Lemonade Until True Simplification Can Be Achieved," Presenter, Arizona Multihousing Association (April 30, 2015)
  • "Arizona Transaction Privilege Tax Reform: Is the Third Time the Charm? The Making of (Sour) Lemonade Until True Simplification Can Be Achieved," Presenter, Yavapai County Contractors Association (April 23, 2015)
  • "5 Tax Considerations For Doing Biz In Indian Country," Quoted, Law360 (April 14, 2015)
  • "Advancing Your Mission: Legal, Ethical, and Public Policy Factors," Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation, Phoenix, AZ (April 2015)
  • "TPT Update 2.0 Webinar," Presenter, Arizona Builders Alliance (March 31, 2015)
  • "Transaction Privilege Tax Reform – Prime Contracting," Co-Presenter, Snell & Wilmer (March 18, 2015)
  • "TPT Update: SB1446 Webinar," Presenter, Arizona Builders Alliance (February 26, 2015)
  • "TPT Update Overview – A Panel Discussion," Presenter, Construction Financial Management Association’s Valley of the Sun Chapter (February 25, 2015)
  • "What Your Client Wants to Know About Arizona’s Transaction Privilege Tax Laws Webinar," Presenter, State Bar of Arizona (February 4, 2015)
  • "Public Trust and Influence: Ethical, Legal and Public Policy Issues," Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation (January 8-9, 2015)
  • "Arizona Prime Contracting Transaction Privilege Tax Reform – A Game Changer," Presenter, Construction Financial Management Association’s Valley of the Sun Chapter, 2014 Education Forum: Covering Your A$$ets (November 20, 2014; December 9, 2014)
  • “Building a Level Playing Field: Tackling the Property Tax Disparity for New Construction,” Co-Author, Arizona Multihousing Association’s Apartment News (October/November 2014)
  • “Prop. 117: What it Means for Your Property Tax Bill,” Co-Author, Arizona Multihousing Association’s Apartment News (October/November 2014)
  • "Advancing Your Mission: Legal, Ethical, and Public Policy Factors," Presenter, ASU Lodestar Center for Philanthropy & Nonprofit Innovation, Tucson, AZ (October 31, 2014)
  • "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)
  • The Best Lawyers in America®, Tax Law (2013-2016)
  • Volunteer of the Year, UIDA Business Services and the Native American Business Community (2004)
  • Volunteer Award, Omege Head Start Child and Family Development Program (2004)
  • TMC HealthCare, Office of General Counsel
  • Quigley, Tang & Whitehill, P.L.C.
  • Arizona
  • Supreme Court of Arizona
  • United States District Court, District of Arizona
  • United States Tax Court