Ralph, one of the founders of Magill and Rumsey, P.C. retired in June 2012, and passed away in 2017. He was a pioneer in the area of nonprofit and tax-exempt law; his professional practice was devoted to representing nonprofit, tax-exempt and charitable institutions, and persons and organizations supporting these institutions. Ralph was counsel for a number of national and international tax-exempt and charitable organizations, as well as numerous local or regional organizations. In addition to counseling and representing various nonprofit, tax-exempt and charitable organizations, Ralph served as an officer and/or director of several nonprofit organizations, both local and national in scope. He served as president of a tax-exempt and charitable organization headquartered in New York and served as Chair of the Planned Giving Roundtable of Southeast Michigan.