Non Profit Organizations

Tax-Exempt Organization Law and Regulation

  • Counsel to the following classifications of 501(c) tax-exempt organizations:
    1.  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
    2.  501(c)(4) Civic organizations
    3. 501(c)(5) Labor organizations
    4. 501(c)(6) Professional, business, and trade associations, chambers of commerce
    5. 501(c)(7) Social and recreational clubs
    6.  501(c)(8), (9), and (10) Employee associations and fraternal organizations
  • Obtaining and maintaining tax-exempt status
  • Grantmaking practices
  • 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