Non-Profit and Tax-Exempt Organizations

We represent:

• 501(c)(3) public charities, religious organizations, and private foundations 
• 501(c)(4) social welfare organizations, including issue advocacy groups 
• 501(c)(6) trade associations 
• 527 political organizations
• High net worth individuals

Specifically, our attorneys assist clients with: 

• Entity formation, including Articles of Incorporation 
• Establishing boards of directors and running board meetings 
• Establishing policies to maintain tax-exempt status with federal and state regulators 
• General corporate governance issues, including fiduciary duties and conflicts of interest 
• IRS applications for tax-exempt status 
• Annual corporate reports 
• Annual tax-exempt returns, including Internal Revenue Service Form 990 
• Lobbying registrations and activity reports 
• Registration with and reporting to the IRS, Federal Election Commission, and state agencies, including state attorneys general 
• Representation in regulator audits, investigations, or administrative proceedings
• Protecting relationships with donors, including preparing assurance letters.
• Advising donors on giving strategies and compliance matters       
• Compliance with federal and state corporate, tax-exemption, fundraising, lobbying, and election laws and regulations 
• Contract reviews (including contracts with vendors or consultants) 
• Review of advertisements and other communications to ensure compliance with IRS or state regulations and prohibitions 

Our attorneys are intimately familiar with the intersection of non-profit organizations, political engagement, and election and campaign laws. We collaborate with clients to craft strategies that meet their goals while minimizing risk and avoiding onerous disclosures.