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
Contacts
- /en/people/a/abbott-susan
Susan L. Abbott
PartnerChair, Tax Exempt Organizations, Co-Chair, Trusts & Estate Planning - /en/people/f/fitzgerald-alyssa
Alyssa Chandler Fitzgerald
Counsel