Skip to Navigation

Nonprofit Organizations and Associations

The attorneys in our Nonprofit Organizations and Associations Group have extensive experience representing nonprofit organizations and associations on the wide variety of matters relating to their special status and operations.  Our attorneys have backgrounds in tax, corporate, transactions, real estate, employment, intellectual property, litigation, and other areas of law pertinent to nonprofit organizations and associations.  Quality representation in these areas is especially important in today's environment of increased federal and state scrutiny, and requires in-depth knowledge and understanding of many complex laws, rules and regulations.

Our Nonprofit Organizations and Associations Group attorneys advise and counsel nonprofit organization and association clients in the areas of:

  • Antitrust
  • Certification, accreditation and credentialing
  • Charitable giving and estate planning
  • Chapters and affiliates
  • Charitable solicitations and fundraising
  • Contracts
  • Employment matters
  • Executive and employee compensation planning
  • Fiduciary responsibilities of trustees, directors and officers
  • Formation
  • Governance
  • Intellectual Property (trademarks, copyrights, patents, etc.)
  • Intermediate sanctions
  • Joint ventures
  • Litigation
  • Lobbying
  • Mergers, acquisitions and consolidations
  • Membership and members
  • Pension and benefits plans (Sections 403(b) and 457)
  • Political Action Committees (PACs)
  • Private foundation requirements
  • Private inurement and private benefit analysis
  • Public charity (non private foundation) status
  • Real estate matters
  • Risk management
  • State tax exemptions
  • Tax-exempt status recognition (Forms 1023 and 1024) and maintenance
  • Tax-exempt bond financing
  • Unrelated business income tax analysis and planning

We work with nonprofit organizations and associations that operate on a local, regional, national and international basis.  The following is a representative list of the types of nonprofit organization and association clients we serve:

  • Assisted living and skilled nursing providers
  • Certification, accreditation and credentialing organizations
  • Charitable organizations
  • Continuing care retirement communities
  • Foundations (community and private)
  • Educational, scientific, training and research organizations
  • Fraternal organizations
  • Hospitals and health care systems
  • Human services providers
  • Professional associations
  • Religious organizations and groups
  • Schools
  • Social clubs
  • Social welfare organizations
  • State and local governments and governmental agencies
  • Supporting organizations
  • Trade associations and business leagues
  • Universities and colleges

Recent Selected Matters

  • Assisted various nonprofit and political organizations with Political Law compliance issues, including lobbying registration and disclosure; government ethics; and campaign finance issues, as well as satisfying IRS requirements
  • Assisted national chemical trade association with legal compliance, administration and claims management for Federal Risk Retention Group (Vermont captive insurance company) established to insure product liability exposures of member companies. Also provided risk management and other advice designed to reduce exposure and minimize claims
  • Successfully concluded IRS audit of prominent Section 501(c)(4) welfare league that involved excess compensation charge against CEO. As part of the defense, a bipartisan coalition of nonprofit groups and their counsel was organized to implement a broadly based media and Congressional response in order to defeat an effort by the IRS to impose gift taxes on contributors
  • Assisted cancer physicians at national medical center to establish Section 501(c)(3) public charity to provide support for cancer patients and their families
  • Assisted several nonprofit organizations in incorporating and successfully applying for recognition of tax exempt status, some as public charities and others as private foundations or professional or trade associations
  • Assisted a nonprofit organization in a multimedia marketing promotion with a major soft drink company to publicize the annual worldwide volunteer activity day for the organization
  • Assisted a nonprofit organization with an automotive manufacturer's national sponsorship marketing campaign
  • Assisted a system of continuing care retirement communities obtain a private letter ruling from the IRS confirming the structure of the system and transactions between members of the system did not result in taxable income or loss of tax-exempt status
  • Assisted a nonprofit organization in identifying missing employment tax returns and completing and filing the returns
  • Assisted a nonprofit organization with a well-known alcoholic beverage distributor's national sponsorship marketing campaign focused on raising donations and recruiting volunteers
  • Domestication of a nonprofit corporation from DC to Virginia, under a statute that took effect on January 1, 2012
  • Assisted association of specialty nurses establish ownership rights of professional guidelines
  • Assisted in major litigation involving several financial service association clients in cyber security matter
  • Assisted several membership associations with state local and regional chapter issues, including development of affiliate agreements, restructuring of chapter organization, and management of intellectual property issues
  • Conducted in depth legal audit of financial services association
  • Established and obtained tax exempt status for charitable organization dedicated to patient advocacy
  • Handled trademark registrations and disputes for numerous nonprofit organizations and associations in the United States and overseas
  • Helped association that was not incorporated get incorporated and obtain tax exempt status, and also establish professional certification program
  • Helped local fire department establish charitable foundation to raise much needed funds for life saving operations
  • Helped several US associations establish/restructure/analyze legal aspects of overseas offices, including Japan, India, and Switzerland
  • Provided antitrust advice in connection with code of ethics of certification board
  • Reviewed and revised disciplinary procedures for several organizations, including a national trade association and a global certification program
  • Prepared amicus brief for medical association in state litigation
  • Assisted major association of financial institutions with structure for establishing top level domain program
  • Represented an institution of higher education in the formation and application for recognition of tax-exempt status of an affiliated nonprofit organization that will purse grants and support the promotion and delivery of research and educational programs outside of the United States
  • Act as outside general counsel for numerous groups of affiliated nonprofit organizations and associations, and in that role provide legal advice on a broad range of issues, including governance and policy matters, taxes and tax-exemptions, fundraising, fiduciary responsibilities of directors and officers, governmental inquiries and investigations, licensing and regulatory matters, joint ventures and alliances, sale and purchase transactions, contracts and agreements, intellectual property, labor and employment, and litigation
  • Successfully represented several nonprofit organizations in IRS examinations of their Forms 990 and tax-exempt status. Assessment of taxes or penalties was ultimately avoided, and tax-exempt status was maintained
  • Managed trademark registration process for organization's marks in China. Advised client on issues associated with Chinese company utilizing the organization's name
  • Advised a U.S. non-profit on intellectual property issues in connection with projects implemented in Chad and elsewhere which are funded through U.S. Agency for International Development (USAID) and other grants
  • Assisted nonprofit certification organization in merger with another nonprofit certification organization
  • Provided advice to numerous organizations on code of ethics and disciplinary proceedings, including preparation of documentation and attendance at hearings
  • Represented a nonprofit healthcare institution in the formation of, and application for recognition of tax-exempt status for, affiliated nonprofit organizations that will support the institution's mission by delivering administrative services and holding property for the benefit of the institution
  • Represented and counseled several nonprofit organizations in considering and consummating merger and affiliation transactions with other nonprofits
  • Represented a nonprofit supporting organization and its affiliated supported organization in obtaining favorable rulings from the IRS regarding recognition of exempt status, public charity classification, and unrelated business income matters