Tax-Exempt Organization Law and Regulation

• Counsel to the following classifications of 501(c) tax-exempt organizations:

– 501(c)(2) Corporations holding property for tax-exempt organizations
– 501(c)(3) Charitable organizations, including public charities, private foundations, operating foundations, and supporting organizations
– 501(c)(4) Civic organizations
– 501(c)(5) Labor organizations
– 501(c)(6) Professional, business, and trade associations, chambers of commerce
– 501(c)(7) Social and recreational clubs
– 501(c)(8), (9), and (10) Employee associations and fraternal organizations

• Obtaining and maintaining tax-exempt status
• Advocacy, lobbying, and political activities
• Grantmaking practices
• Executive compensation
• Intermediate sanctions
• Public charity support tests and qualification
• Private foundation rules and regulations
• Operating foundation and supporting organization qualification and operating standards
• Disqualified person and self-dealing rules
• Commercial and entrepreneurial activities
• Taxation of unrelated business income
• Corporate Sponsorships
• Annual reporting, Forms 990

Nonprofit Organizational Relationships

·         Mergers, acquisitions, consolidations, and dissolutions

·         Agreements for joint services, funding, administration, and joint venturing

·         Design and implementation of strategic alliances and collaborations

·         Board/staff relationships and responsibilities

·          Executive and staff employment agreements

·          Contracts for independent contractors, vendors, and consultants