Katherine B. Miller, Esq. will be part of a CLE panel sponsored by the NH Bar Association on NH Non-Profit law. Attorney Miller’s section will focus on setting up non-profit, tax exempt organizations in New Hampshire, and assisting organizations to retain their tax-exempt status. She will cover the nuts and bolts of creating an organization, and the various regulatory requirements to remain in good standing. Other panelists will address specialized topics involving non-profits in distress, mergers and acquisitions of non-profits, employment law essentials for non-profits and challenges facing non-profits currently. For more information or to register for the seminar, please visit the NH Bar Association website, or click on this link: NH Bar Association
Author Archives: Amy Bertolino
Firm Announces New Partners
We are pleased to announce that Elaina H. Smith and William K. Warren have been admitted to the partnership effective January 1, 2026.
Elaina joined the firm as an associate in 2019 and focuses her practice on commercial and residential real estate transactions, estate planning, commercial lending, and related business and municipal real estate matters. She serves as Chair of the firm’s Real Estate Practice Group and is active in the New Hampshire Bar Association’s Real Property Section and the New Hampshire Title Standards Committee.
Will joined the firm as an associate in 2020 and focuses his practice on municipal and land use law, including planning and zoning, property taxation, real estate litigation, and landlord-tenant matters. Based in the firm’s Meredith office, he represents clients throughout the Lakes Region and across New Hampshire.
Their elevation to partner reflects their strong client service, professional accomplishments, and leadership within the firm. We congratulate Elaina and Will on this well-deserved achievement.
Gratitude Is Always in Season
This Thanksgiving, we’re pausing to reflect on the relationships, trust, and collaboration that shape our work at Donahue, Tucker & Ciandella, PLLC.
To our clients, colleagues, and community: thank you for allowing us to be part of your journey. Your confidence in us is the foundation of everything we do, and we’re honored to stand by your side.
As we gather with loved ones and count our blessings, we wish you a season filled with joy, warmth, and connection. Here’s to shared success and brighter days ahead.
Happy Thanksgiving from all of us at DTC!
Beneficial Ownership Reporting Under the Corporate Transparency Act Continues to be a Requirement for Vast Majority of Beneficial Interest Owners and Applicants
ALABAMA FEDERAL DISTRICT COURT RULES CTA UNCONSTITUTIONAL AS APPLIED TO PLAINTIFFS IN THAT CASE ONLY.
Beneficial Ownership Reporting Under the Corporate Transparency Act Continues to be a Requirement for Vast Majority of Beneficial Interest Owners and Applicants.
On March 1, 2024 the United States District Court for the Northern District of Alabama held that the Corporate Transparency Act (“CTA”) is unconstitutional and permanently enjoined the Treasury Department from enforcing the CTA against the plaintiff in the case – Isaac Winkles, reporting companies for which Isaac Winkles is the beneficial owner or applicant, the National Small Business Association, and its members (as of March 1, 2024). The ruling has no application to any other person subject to the CTA.
For information regarding the New Corporate Transparency Act Filing Requirements see https://dtclawyers.com/resources/corporate-transparency-act/
Attorney Denise Poulos Retires After 41 Years of Service to her Client
After 41 years of practicing law, Denise Poulos has retired effective December 31, 2023. Denise wrote in a letter to her clients:
“Practicing law has enabled me to become a part of the seacoast community, to get a bird’s eye view of what is going on and to help direct a small part of it. As clients, friends and colleagues you have taught me a lot and have been very supportive of the non-profit endeavors I have been involved with, arms wide and checkbooks open you have given time and treasure when I have asked.
Now is my time to move on. I will bring to what comes next all that I have learned from all of you. I am deeply grateful for that experience. Thank you.”
Please join all of us in wishing Denise the best in many years of a well-earned retirement ahead.
Santa came early at DTC!
Our wonderful receptionist, Julia, strikes a pose before handing out bags of apparel to our attorneys and staff!

Training Lawyers on Setting Up and Representing Charities in NH
DTC partner Kate Miller presented a Continuing Legal Education seminar on October 25, 23, at the NH Bar Association Center, with NH Director of Charitable Trusts, Diane M. Quinlan, Assistant Director of Charitable Trusts, Michael R. Haley, Attorney Meaghan A. Jepsen and Deputy Director of 603 Legal Aid Emma Sisti, on “Representing Start-Up Charities: A Pro Bono Alternative for the Transactional Attorney.” Kate’s presentation focused on the technical aspects of setting up and assisting clients with operating NH charities in compliance with the many state and federal laws and regulations applicable to charities, drawing on her twenty years of experience with advising charities in New Hampshire. Two of the articles Kate provided as part of her materials are available below and on the DTC Lawyers website at the Articles tab.
Article Internal Controls for Small Non- Profit Charities
Outline re setting up and operating public charities corps or Trust
Materials from Attorney Boldt’s October 21, 2023 NHMA Land Use Conference
DTC to Sponsor American Independence Museum’s Beer for History Series
EXETER —Based in Stowe, VT, von Trapp Brewing will kick off Beer for History on Thurs., October 5 at Folsom Tavern (c. 1775) on the campus of the American Independence Museum (AIM) in downtown Exeter.
Presented by Donahue Tucker & Ciandella, Beer for History is family-friendly and features music, trivia, and/or colonial tavern games with seating available both inside and outside the tavern. “It’s a wonderful way to experience history in a fun way that brings people of all ages together,” noted Jennifer Carr, AIM executive director.
Having previously participated in Beer for History on multiple occasions, von Trapp Brewing will pour three of their beers. These beers include Bohemian Pilsner, their award-winning interpretation of a Bohemian Style Pilsner and Dunkel, the original dark lager of Munich and the first beer “style” born out of the German Beer Purity Law. von Trapp Brewing will also pour Stowe Style Festbier, their collaboration with Narragansett Brewing Company of Providence, Rhode Island, which represents the next offering in the Stowe Style series.

Pictured, von Trapp Brewing’s Tony Grassi at a promotional event.
“We are thrilled to welcome von Trapp Brewing back to Beer for History,” added Carr. “Our shared love of history is what keeps our partnership going.”
Tickets for Beer for History events are $10, while youth (under 21) are free. Beer for History with von Trapp Brewing takes place from 6:00 p.m. to 8:00 p.m. on Thurs., October 5 at the American Independence Museum’s Folsom Tavern, 164 Water St., Exeter.
Ticket prices include beer (21+), Escape Room, and light snacks. To purchase tickets, or learn more about Beer for History and other scheduled brewers this fall, visit independencemuseum.org.
Home to a world-class collection of 3,000 historic artifacts, AIM develops programs, events, and exhibits that honor and invite inclusive and diverse perspectives. AIM is sponsored in part by Service CU, NH State Council on the Arts, Kennebunk Savings, Donahue Tucker & Ciandella, and New Hampshire Humanities.
Click this link to view upcoming Beer for History events.
Some of the ladies of DTC looking pretty in pink in celebration of the Barbie movie!

