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
- 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