Tax-Exempt Organizations

In today's environment of increased scrutiny of non-profit organizations from all angles (Congress, the public, IRS and state authorities), providing legal services to non-profit sector clients requires knowledge and understanding of the many complex laws, rules and regulations that impact non-profit organizations. Our Tax Section attorneys provide this level of service to our non-profit clients by coordinating our resources with those available from other sections of our firm, such as corporate, finance, real estate, labor, employee benefits, litigation, health care and intellectual property.

Regarding specific tax related issues of concern to non-profits, our Tax Section attorneys advise and counsel non-profit organization clients in the areas of:

  • Applications for federal and state tax-exempt status
  • Charitable giving and estate planning
  • Charitable solicitations and fundraising
  • Executive and employee compensation planning
  • Fiduciary responsibilities of trustees, directors and officers
  • Formation governance
  • Intermediate sanctions
  • Joint ventures
  • Pension and benefits plans (Sections 403(b) and 457)
  • Private foundation requirements
  • Private inurement and private benefit
  • Public charity (non-private foundation) status
  • State tax exemptions
  • Tax-exempt bond financing
  • Unrelated business income tax

We serve non-profit organizations on a local, regional and national basis. The following is a representative list of the types of our non-profit organization clients:

  • assisted living facilities
  • charitable organizations
  • civic leagues and social welfare organizations
  • community foundations
  • continuing care retirement communities
  • foundations
  • hospitals and health care systems
  • religious organizations and groups
  • schools
  • skilled nursing facilities
  • social clubs
  • state and local governments and governmental agencies
  • trade and business associations
  • universities and colleges