Most taxpayers will soon be receiving a one-time rebate check of between $300 and $600 because of recently enacted legislation. For lawyers who have not decided how to use this money, the President of the State Bar of Michigan, Thomas J. Ryan has a suggestion: donate the money to the Access to Justice (ATJ) Fund which helps provide civil legal services to low income people.

"Most people were not expecting these rebates. This is basically 'found money' for people. I encourage Michigan lawyers to give it to charity and to support the Access to Justice Fund as a first choice in their charitable giving," Ryan said.

While helping a favorite cause, lawyers can also qualify for a tax deduction. If your gift is designated to the endowment portion of the ATJ Fund, you may also be eligible for a tax credit of up to $200. "It's hard to beat that as a strong gift for a great cause, with remarkably little financial bite," Ryan added.

Ryan also reminds lawyers that using the tax rebate to donate to ATJ allows them to fulfill their ethical duties to support pro bono or to participate otherwise in public interest legal services. The advisory comment to the Michigan Rule of Professional Conduct 6.1 states that "every lawyer, regardless of professional prominence or professional workload, should find time to participate in or otherwise support the provision of legal services to the disadvantaged." The voluntary Pro Bono Standard in Michigan defines pro bono participation as including a $300 donation to programs that provide pro bono services.

Several convenient methods can be used to contribute to the ATJ Fund. The State Bar Annual Dues Statement to be mailed to members in early September includes a line for support of the ATJ Fund. An on-line credit card donation can be made by visiting the ATJ link on the State Bar's web site at www.michbar.org. Or, request a pledge envelope by calling Jennifer Williams at 1-800-968-1442 or e-mailing her at jwilliams@mail.michbar.org. Alternatively, simply mail your check to the Michigan State Bar Foundation at 306 Townsend Street, Lansing, MI 48933. Your check should include a statement indicating that the gift is for the endowment, which makes it eligible for the Michigan Community Foundation tax credit. Your gift can also be designated for a named program of your choice.