Theresa L.M. Man joined Carters Professional Corporation in 2001, becoming a partner in 2006, to practice charity and not-for-profit law. She is recognized as a leading expert in charity and not-for-profit law by Lexpert®, The Best Lawyers in Canada, and Chambers & Partners. Ms. Man is co-author of Corporate and Practice Manual for Charitable and Not-for-Profit Corporations published by Thomson Reuters. She has also written on charity and non-profit issues for various publications, as well as a frequent speaker at seminars and conferences. Ms. Man advises on charity and non-profit matters, including incorporation, reorganization, amalgamation, asset merger, restructuring, corporate governance, multiple corporate structures, affiliation and association agreements, dissolution, gift planning, facility and property use, fundraising, non-profit organization operations and tax status. Ms. Man is member and former chair of the Canadian Bar Association and Ontario Bar Association Charities and Not-for-Profit Law Section, and a former member of the Technical Issues Working Group of Canada Revenue Agency’s Charities Directorate.