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Courtney E. Foltz

Courtney E. Foltz

Attorney

As a member of McGrath North’s Tax & Estate Planning Practice Group, Courtney specializes in providing guidance to individuals, families, public and privately held companies, and nonprofit organizations on a broad array of business and tax matters. Her practice focuses on federal tax planning, estate planning, nonprofit governance and charitable giving, probate and trust administration, and business entity structuring.


Estate Planning

In addition to expertise in traditional estate planning, Courtney focuses on helping clients navigate complex wealth transfer strategies to protect their assets, minimize tax liabilities, and preserve their legacy for future generations.  Courtney works closely with clients to craft thoughtful, tax-efficient solutions tailored to their specific goals.  As a graduate of the Chartered Advisor in Philanthropy® program from The American College of Financial Services, Courtney is equipped to provide strategic advice on incorporating charitable giving into estate planning, helping clients make a meaningful impact while optimizing tax benefits.  With a deep commitment to delivering peace of mind and long-term security, Courtney is your trusted partner in creating an estate plan that reflects your values and withstands the test of time.

Tax Exempt Organizations

Courtney also works closely with charities, foundations, and other mission-driven organizations to address their unique legal challenges while ensuring compliance and alignment with their philanthropic goals.  Courtney offers a comprehensive suite of legal services for nonprofits, including formation, governance, regulatory compliance, charitable giving strategies, and strategic planning.  With a thorough understanding of both the legal and practical aspects of nonprofit operations, Courtney partners with organizations to help them achieve long-term sustainability. Whether you're starting a new nonprofit, managing complex compliance issues, or seeking to maximize your impact through charitable giving programs, Courtney provides clear, actionable guidance every step of the way.  Courtney is dedicated to making legal services accessible and effective for nonprofit organizations, helping them focus on their mission while staying aligned with legal requirements and best practices.

Business Planning

Whether you're launching a new venture or looking to expand an existing business, Courtney provides strategic legal guidance to ensure your business is optimally structured for success and growth.  Courtney assists clients in determining the most suitable structure—whether it’s a corporation, LLC, partnership, or other entity—tailored to meet the specific needs of their business. Additionally, Courtney offers comprehensive business planning services, addressing key issues such as tax implications, risk management, governance, and compliance to facilitate smooth and efficient operations.

Courtney graduated from Creighton University School of Law, manga cum laude, and has been listed in the Best Lawyers in America: Ones to Watch in Tax Law and Trusts and Estates.  When she’s not practicing law, Courtney enjoys spending time with her husband, their three children, and her energetic cockapoo.

Education
  • Creighton University School of Law (J.D., magna cum laude, 2018)
  • University of South Dakota (B.S. Criminal Justice, magna cum laude, 2015)
Admissions
  • Nebraska (2018: Sustaining Member)
  • Iowa (2024)
  • U.S. District Court, District of Nebraska (2018)
08/20/2024

McGrath North Celebrated in the 31st Edition of The Best Lawyers in America® and the Fifth Edition of Best Lawyers: Ones to Watch®

McGrath North is proud to announce that it has achieved significant recognition in the latest editions of both The Best Lawyers in America® and Best Lawyers: Ones to Watch® in America. In the 31st edition of The Best Lawyers in America®, 45 of our attorneys have been honored across 60 distinct practice areas, showcasing the firm’s deep expertise and commitment to delivering exceptional legal services.  


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08/22/2023

McGrath North's Team Receives Broad Recognition from The Best Lawyers in America® 2024

 


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Events

November 07, 2019

14th Annual Seminar For Accounting Professionals

McGrath North is sponsoring and conducting our 14th Annual Seminar for Accounting Professionals in Omaha, Nebraska.  


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Alerts

02/17/2022

Nebraska To Reduce Inheritance Tax Rates, Increase Inheritance Tax Exemptions In 2023

Nebraska is currently one of six states that imposes an inheritance tax when a resident of the state passes away. The inheritance tax does not currently apply to transfers to a surviving spouse. However, for transfers to other immediate family members (e.g., children, grandchildren, siblings, parents, etc.), the inheritance tax rate is 1% on the fair market value of the property that passes to each applicable beneficiary over an exemption amount of $40,000 per beneficiary. If any assets pass to more remote relatives (such as aunts, uncles, nieces, and nephews), the inheritance tax rate is 13% on such transfers over a $15,000 exemption amount per beneficiary. For transfers to unrelated persons, the inheritance tax rate is 18% on transfers over a $10,000 exemption amount.  


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Publications

More Publications
12/14/2023

Navigating Election Years For Nonprofits: Limitations On Lobbying

As we approach an election year, many nonprofits may find themselves in a position that they want to, or are asked to, support particular issues or candidates. However, Section 501(c)(3) specifically states that no substantial part of an exempt organization’s activities can involve carrying on propaganda, or otherwise attempting to influence legislation, and that the exempt organization may not, directly or indirectly, participate in or intervene in any political campaign, including the publishing or distributing of statements on behalf of, or in opposition to, any candidate for public office. If the exempt organization engages in substantial legislative activities or any political campaign activities, the organization risks having its exemption revoked.  


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01/05/2023

Nonprofit Organizations: Classifications And Traps For The Unwary

The Tax Court once stated, “trying to understand the various exempt organization provisions of the Internal Revenue Code is as difficult as capturing a drop of mercury under your thumb.”  


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  • Nebraska State Bar Association
  • Omaha Bar Association
  • Creighton University Law Review – Student Articles Editor
  • Creighton University School of Law: CALI Award – Business Planning
  • Listed: “Best Lawyers: Ones to Watch”, Tax Law and Trusts and Estates, 2023-2025