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David L. Kyger

David L. Kyger

Partner, Non-Profit Industry Leader

T (336) 378-5551/(919) 755-8851
F (336) 433-7453

David Kyger has focused his practice on nonprofit and tax-exempt organizations. He serves as counsel to numerous public charities and private foundations. He has extensive experience in the formation of nonprofit entities, application for recognition of exemption, compliance with private foundation rules, preserving tax-exempt status and avoiding intermediate sanctions, compliance with public disclosure requirements, registration with solicitation licensure administrators, web-based solicitations of charitable contributions, and structuring of joint ventures involving exempt and non-exempt organizations.

David has provided assistance to the following types of tax-exempt entities: hospitals, medical research organizations, trade associations, community colleges, colleges, universities, parochial schools, private schools, charter schools, social welfare organizations, homeowners associations, churches, and various governmental units.

  • Greensboro Best Lawyers Lawyer of the Year, Non-Profit and Charities (2015, 2017)
  • Listed, The Best Lawyers in America® (Woodward/White, Inc.), Non-Profit/Charities Law (2007-2018), Tax Law (2010-2018)

Representative Work

  • Serves as outside counsel to nonprofit corporation formed to receive one-half of North Carolina's proceeds under Phase I of the Master Settlement Agreement
  • Served as special counsel to North Carolina Department of Insurance in connection with Blue Cross Blue Shield of North Carolina proposal to convert to for-profit
  • Represents tax-exempt hospitals and health care systems in tax matters, including changes in operations, unrelated business income tax issues, private inurement and private benefit issues, intermediate sanctions issues and requests for rulings


  • Adjunct Faculty – Nonprofit Organizations – University of North Carolina School of Law (2003)
  • Adjunct Faculty, graduate seminar: Nonprofit Law, University of North Carolina at Greensboro (2001-05)

* Past success does not indicate the likelihood of success in any future legal representation

Thought Leadership

Published Works

  • Co-Author, "North Carolina Economic Incentives," SML Perspectives, Volume Three, 2011
  • "The L3C: North Carolina's Newest Type of Entity," Notes Bearing Interest, November 2010 (newsletter of the North Carolina Bar Association's Business Law Section), co-author
  • "Organizing and Operating a Nonprofit Corporation," May 2008, May 2010
  • Editor, "Guidebook for Board of Directors of North Carolina Nonprofits," (2nd ed., 2008)
  • "Selected Legal and Tax Issues for Churches," February 2008
  • "Update on Tax-Exempt and Nonprofit Issues," May 2006
  • "Nonprofit Arts Organizations: Basics of Formation and Operation," June 2004
  • "Economic Development Grants and Private Benefit," May 2004


  • "Spotting Issues in Tax-Exempt Bond Post-Issuance Compliance," Health Care Group Presentation, March 25, 2015
  • "For-Profit or Not-for-Profit: What's the (Legal) Difference," Southern Entrepreneurship In The Artssm, March 26, 2011
  • "MS.01.01.01:  A Corporate Lawyer's Perspective," Health Care Group Webinar, November 18, 2010
  • University of Virginia, M.Ed., 1994
  • University of Virginia School of Law, J.D., 1979
  • Vanderbilt University, A.B., summa cum laude, 1976
  • North Carolina, 1997
  • Virginia, 1995
  • West Virginia, 1979
  • North Carolina Bar Association
    • Chair, Nonprofit Organizations Committee, Business Law Section (2005-2011)
    • Member, Nonprofit Organizations Committee, Business Law Section (2012-2016)
  • North Carolina Bar Association Foundation
    • Endowment Committee (2013-2016)
  • American Health Lawyers Association
Academic Honors
  • Phi Beta Kappa, Vanderbilt University

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