Courtney Lynch

Thoughtful, long-view business law counsel with a special focus on nonprofits

Courtney Lynch is an established business and nonprofit attorney who guides clients through a variety of transactional matters, focusing on affordable housing, religious and charitable activities, small to middle market business and health care. She helps clients with entity formation, corporate governance, tax exemptions, reorganizations, mergers and acquisitions (M&A), regulatory compliance, and contract preparation and negotiation. Courtney also advises on the acquisition, financing, disposition and restructuring of strategically significant assets. Her clients include:

• Affordable housing developers, syndicators, investors and lenders
• Religious organizations
• Public charities
• Private foundations
• Long-term care facility owners and operators
• Small to middle market businesses
• Community associations

As a deal lawyer, Courtney understands the value of building bridges that enable her clients to achieve their legal and business goals. She places a special emphasis on becoming a trusted partner and advisor to her clients, allowing her to better contribute to their success.

• Promotes the development and rehabilitation of affordable housing nationwide. Investors, syndicators, lenders and developers in affordable housing projects involving low-income housing tax credits (LIHTC), historic tax credits (HTC), tax-exempt bonds, state tax credits and HUD financing look to Courtney for help navigating the complex structures, documents and transactions needed to get such projects off the ground.
• Handles an array of issues as outside counsel to church extension funds and other religious foundations and organizations. Courtney prepares, reviews and files offering circulars and nationwide state securities exemptions and registrations, and provides corporate, contract, lending, real estate and property tax advice.
• Leads teams through the sale or acquisition of small to middle market businesses in diverse industries. Courtney guides clients through the somewhat hectic process of buying or selling a company in order to cross the finish line and achieve their goals.

• Guided nonprofit affordable housing developer through a multiyear process to close the development of senior housing complexes in Iowa and Indiana, both financed by LIHTC, tax-exempt bonds and HUD Section 202 Supportive Housing for the Elderly Capital Advances, with the Indiana project being the first new HUD Section 202 project closed in the state in well over a decade and including the Indiana Affordable and Workforce Housing Tax Credit.
• Helped LIHTC investors and syndicators acquire investments in multiple affordable housing developments by drafting and negotiating equity documents, including limited partnership agreements, development agreements, guaranties and purchase options/rights of first refusal, and by performing detailed due diligence, including corporate structure and loan/capitalization document review.
• Formed new nonprofit corporation to serve as church extension fund and quickly filed for and obtained Section 501(c)(3) tax-exempt status from the IRS.
• Successfully closed acquisitions of long-term care facilities in multiple states for growing health care facility owner and operator.