Nonprofit Organizations

Overview

Many of our lawyers serve as directors and trustees of charitable and other civic organizations. This gives us valuable insight and deep understanding of the issues faced by our nonprofit clients.

Well run nonprofit organizations are more effective at creating positive change.  However, nonprofit organizations face not only the usual challenges of for-profit organizations, but also additional complexity such as special tax laws and state Attorney General regulation.  We help leaders of nonprofit organization leaders navigate these challenges and provide their organizations with the solid legal and tax foundation needed to advance their valuable mission.

Our clients include nonprofit organizations such as civic organizations, colleges, community foundations, donor advised funds, hospitals and health systems, museums, private foundations, private operating foundations, religious institutions, social clubs, supporting organizations, universities, and other tax-exempt organizations.  These organizations rely on us for counsel on a range of issues including:

  • Advise community foundations on material restrictions and other aspects of donor advised funds
  • Alternative Funding Sources & Social Entrepreneurship
  • Attorney General Matters
  • Borrowing & Banking Transactions
  • Charitable Trust & Donor Agreement Modification
  • Defense of Claims Against Officers & Directors
  • Design of Investment Policy and assistance with selection of investment advisor focused on socially responsible investing
  • Donor Advised Funds
  • Donor Litigation
  • Donor Substantiation Requirements for Tax Reporting
  • Excess Business Transactions & Intermediate Sanctions
  • Fiscal Sponsorship
  • Formation & Operational Issues
  • Formation of numerous private foundations and assistance with operation of foundations to further family philanthropy
  • Formation of Private Operating Foundation to run local historical organization
  • Formation of various school foundations for public and private schools
  • Gift Acceptance Policy Development
  • Gift Agreement Drafting & Review
  • Gifts of Tangible Property, Real Estate, Inventory, Naming Rights, Life Insurance and Other Non-Cash Gifts
  • Grants to Foreign Organizations
  • Insurance Review & Coverage Issues
  • Intellectual Property & Technology
  • Labor & Employment
  • Mergers, Combinations, Collaborations & Joint Ventures
  • Perform legal review of organizations to provide board with updated operational policies consistent with tax law changes affecting donor advised funds
  • Planned Giving & Donor Relations Assistance
  • Policy Review, Development & Implementation
  • Political Activities
  • Prepare gift agreements for organization to receive gift from Donor with associated naming rights and variance powers
  • Prepare tax opinions detailing supporting organization as a Type III Functionally Integrated Supporting Organization for purposes of receiving grants from Donor Advised Funds
  • Private Foundation Excise Tax Planning
  • Program Related Investments
  • Public Support Test and Unusual Grants Analysis 
  • Real Estate & Leasing

Representative Matters

  • Represented charitable organization with respect to employee embezzlement
  • Represented College foundation and affiliated Alumni Association
  • Represented organization on structure part-sale, part-gift transaction of multi-million dollar real estate gift including rental income
  • Represented organization regarding gift of ownership interest in operating business including minimizing UBTI exposure
  • Represented organization regarding structure of gift of assets of operating business
  • Scholarships & Grants to Individuals
  • Spending Policy Review & Development
  • Tax Compliance & Reporting
  • Unrelated Business Taxable Income (UBTI)
  • UPMIFA Compliance, Investment Policy Development & Investment Manager Selection
  • Venture Philanthropy