Tax-Exempt Organizations

One-stop-shop for empowering philanthropy and enabling social impact

Our Tax-Exempt Organizations team advises all types of non-profit organizations, as well as for-profits and individuals engaged in philanthropy. For non-profit clients such as colleges, universities, research organizations, foundations, and international charities, we help obtain and maintain tax-exempt status, structure giving programs and fundraising efforts, and advise on governance matters and the many tax rules applicable to tax-exempt organizations.

We also advise for-profit companies on their charitable and social impact efforts, including establishing non-profit entities and corporate foundations, assisting with grant-making and employee gift matching programs, and structuring joint efforts between for-profit and non-profit organizations.

In addition to these matters, we collaborate with other practices in our firm to advise tax-exempt organizations on any issues they may face, including those involving private funds, real estate, intellectual property, executive compensation, M&A, and litigation. The lawyers on our team have worked in-house at foundations and accounting firms and have trusts and estates experience, bringing a unique perspective to each engagement.

Connect with our Tax-Exempt Organizations team and let us know how we can help.

Areas of Focus

  • Forming tax-exempt entities
  • Counseling on corporate and trust governance matters
  • Advising on transactions and related agreements, including investment-related matters
  • 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

  • Obtaining and maintaining tax-exempt status
  • Advising on 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, political campaign activity and 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
  • Advising business leagues and trade associations