Tax Exempt Law

At the core of every nonprofit organization is its mission. It underscores who will be served, how services may be delivered, the social benefits it generates and the social outcomes it achieves. Fulfilling mission is essential to the organization’s success, and to attain that requires effective and sustainable management, and an understanding of the unique compliance obligations applicable to tax-exempt nonprofits.

Our goal is to assist nonprofit organizations to optimize their operations at whatever stage of its life-cycle, from start-up, through expansion and maturity, when establishing affliates, undertaking a merger, or winding down. Although compliance with federal, state, and local laws and regulations is key to success, we also counsel on best practices in governance, strategies for engaging in activities that generate revenue, development of diversified funding strategies, and helping boards to understand their fiduciary duties so they can provide meaningful oversight to their organizations.

• Filing of applications for tax-exemption (Forms 1023, 1023-EZ, 1024, and 1024-A), reclassification and other miscellaneous determination requests (Form 8940)
• Public Charity, Private Foundation, Private Operating Foundation, Supporting Organization
• Churches, Associations of Churches, and Integrated Auxiliaries
• Nonprofit Revenue-Generating Activities and Unrelated Business Income Tax (UBIT)
• Private Benefit/Inurement
• Nonprofit Lobbying and Political Campaign Activities
• Program-Related Investments (PRIs)
• Fiscal Sponsorship
• For-profit Subsidiaries/ Affiliations
• Joint Ventures
• Property Tax Exemption
• Sales Tax Exemption

• Advised a national anti-poverty organization in establishing a business enterprise to employ individuals participating in its rehabilitation program, providing employment and skills development while promoting the sale of locally sourced products in an economically distressed community
• Advised a national environmental charity on structuring an educational joint venture to promote wildlife conservation
• Successfully obtained reclassification determinations for various tax-exempt organizations (e.g., private non-operating to private operating foundation; private non-operating foundation to public charity)
• Counseled various clients on the political campaign prohibitions for 501(c)(3) public charities
• Drafted and negotiated fiscal sponsorship agreements on behalf of fiscal sponsors and sponsored projects