Practice/Industry Group Overview
The Non-Profit and Tax-Exempt Organizations Practice Group addresses the highly unique legal service needs of our clients functioning in the growing and dynamic non-profit sector of the economy. The Group’s members embrace the task of providing highly effective yet cost efficient legal services to our non-profit and tax-exempt clients as they strive to fulfill their charitable missions in a highly complex and vigorously regulated business environment. Having served as board members at numerous non-profit entities throughout their careers, our Group members are intimately familiar with the challenges they face and the most effective means of meeting those challenges.
CORPORATE AND TRANSACTIONAL MATTERS
Forming organizations and corporate systems, including for-profit subsidiaries; mergers, acquisitions, affiliations, and joint ventures; contractual matters; board structuring and corporate governance issues; and access to capital.
TAXATION AND TAX EXEMPTION
Design of business structures and transactions for tax purposes; analyzing the need for and securing desired tax exemptions (federal, state and local, income tax, sales tax and real estate assessments); securing guidance from the IRS; proper completion of returns; consultations regarding unrelated business income tax issues and the avoidance of IRS “intermediate sanctions” for “excess benefit transactions”.
Effective and efficient management and resolution of disputes involving virtually all aspects of the business and operations of our tax exempt and non-profit clients.
REGULATORY MATTERS AND COMPLIANCE
Compliance with relevant tax exemption criteria and regulatory standards applicable to participation in various governmental or private funding programs.
LABOR AND EMPLOYMENT
Counsel and representation with respect to all labor and employment issues typically encountered by our tax exempt and non-profit clients including: union campaigns and collective bargaining agreements; unfair labor practice charges and grievance/arbitration proceedings; discrimination cases; wage and hour claims; wrongful discharge cases; executive compensation; severance claims; non-compete covenants; WARN Act compliance; the development of employment manuals; the provision of training programs.
CHARITABLE GIVING, PUBLIC CHARITIES AND PRIVATE FOUNDATIONS
The structuring of significant charitable gifts and giving programs, including the formation of charitable subsidiaries structured as public charities or private foundations and compliance with applicable IRS standards regarding self-dealing, excise taxes, and the like.
The Group regularly represents a broad range of tax exempt and non-profit clients including state and private universities and colleges; numerous healthcare entities including hospitals and healthcare systems, nursing homes, personal care homes, assisted living facilities, CCRCs, home health agencies, and hospice providers; social service agencies; performing arts groups; scholarship funds; government and private development entities; donor-advised funds; public and private foundations.