Tax-Exempt Organizations

Nonprofit and charitable organizations of all types and sizes depend on Goodwin for sound advice on the range of legal issues they encounter from forming tax-exempt entities to serving as outside counsel for day-to-day legal issues. Our interdisciplinary team of lawyers works with colleges, universities, research organizations, museums, environmental organizations, family and corporate foundations, and community development/lending organizations. The Tax-exempt practice includes Goodwin lawyers from the corporate, tax, real estate, ERISA/employee benefits, intellectual property, environmental and litigation practices.

Corporate and Transactional

  • Forming tax-exempt entities
  • Counseling on corporate and trust governance matters
  • Advising on transactional matters and related agreements
  • Representing clients in connection with financing transactions, including tax-exempt notes, bonds and leases through various state agencies
  • Advising on debt restructuring and reorganization under bankruptcy laws
  • Handling mergers, dissolutions and sales of assets
  • Advising for-profit entities on interactions with nonprofits, including cause marketing, joint ventures and provision of services
  • Preparing plan documents for section 401(a) retirement plans and medical and other benefit plans
  • Advising on all aspects of the employment relationship

Tax and Non-Profit Issues

  • Obtaining and maintaining tax-exempt status
  • Preparing federal and state filings
  • Structuring planned giving programs and fundraising efforts
  • Advising on administration of charitable gifts
  • Counseling on administration of and expenditure from endowment funds under Uniform Prudent Management of Investment Funds Act
  • Advising on intermediate sanctions, corporate sponsorship rules, private foundation requirements, lobbying, foreign charitable activities and charitable solicitation registration requirements
  • Counseling on unrelated business taxable income and structuring issues
  • Structuring transactions with related for-profit organizations
  • Advising tax-exempt organizations on investments in private investment funds