Tax-Exempt Organizations

With 60-years of experience representing tax-exempt organizations, our practice advising universities and related medical centers, hospitals, public and private grant-making organizations, religious organizations, social welfare organizations, trade associations and other non-profit entities is extensive.

Sutherland provides informed and experienced advice and representation to a wide range of tax-exempt organizations and their supporters in the areas of tax law compliance and controversies; corporate law; financing; intellectual property; employee contracts, compensation and benefits; fiduciary responsibilities of board members, officers and employees; acquisition, construction or leasing of facilities; political campaign's and lobbying; corporate governance; and various other legal matters.

Some of the more frequent assignments undertaken include:

  • Negotiating agreements among multiple tax-exempt organizations or between tax-exempt organizations and business entities.
  • Design, formation, organization and qualification of new tax-exempt organizations such as hospitals, clinics, medical and scientific research organizations, policy organizations, public charities, social services organizations, religious affiliates, private foundations, operating foundations, supporting organizations, trade associations, and social welfare organizations
  • Reorganization of tax-exempt organizations, particularly academic medical centers, hospital systems and private foundations
  • Design and implementation of tax-efficient charitable giving programs or instruments for individuals, families and business corporations
  • Developing grant-making policies, procedures, agreements and other documentation
  • Responding to governmental agency inquiries and investigations, including those by state attorneys general, legislative inquiries and investigations, and potential legislative changes affecting tax-exempt organizations
  • Representing clients in Internal Revenue Service (IRS) controversies, including audits, administrative appeals, revocation proceedings and litigation, and before the IRS National Office in connection with requests for rulings and technical advice
  • Advising on the additional rules and regulations governing private foundations, including minimum annual distributions, self-dealing, excess business holdings,  jeopardy investments and taxable expenditures
  • Securing intellectual property protection, defending intellectual property rights and negotiating sale or licensing of intellectual property rights
  • Serving as bond counsel, underwriters’ counsel or borrower’s counsel in tax-exempt financings
  • Formation and operation of captive insurance companies and risk retention groups
  • Formulating investment policies and procedures, assuring compliance with the Uniform Prudent Management of Institutional Funds Act and assisting with due diligence investigations of private equity and other alternative investments
  • Advising on the solicitation and use of endowment funds and the development of endowment policies, procedures and other documentation
  • Design of technology transfer arrangements for research institutions

Sutherland draws on the knowledge and experience of its lawyers firmwide to assist its tax-exempt clients.

Selected Experience
Sutherland assists in establishing and implementing a new nonprofit medical research organization.
We designed, formed and assisted in the implementation of a significant new nonprofit, tax-exempt medical research organization that focuses its scientific research upon the utilization of wireless communications and other advanced technologies to reduce costs associated with healthcare, increase the efficiency and effectiveness of healthcare service and extend the reach of healthcare services to underserved populations in the United States and globally.

Sutherland defends a large supporting organization successfully against federal income tax penalties and subsequently helps secure tax law changes.
Sutherland defended a large supporting organization against substantial federal income tax penalties with no penalties imposed. We subsequently secured changes in federal tax regulations that preserve the organization's status.

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§  “Diversity at Sutherland Asbill & Brennan LLP” to “Diversity at Eversheds Sutherland (US) LLP”

§  “Diversity” section:

o   The firm’s emphasis on diversity is reflected in numerous ways throughout the firm, such as the manner in which we recruit lawyers and other employees, our work-life policies and our professional service efforts. We have been recognized for our achievements in diversity.  More importantly, we understand the significant role a diverse community plays in the firm's growth and development.

§  “Our Awards and Recognitions” section:

o   Eversheds Sutherland (US) LLP continues to be recognized for its efforts to promote diversity in the workplace and in the legal profession. In 2016 we were named a “Best Place to Work for LGBT Equality,” having earned a perfect 100 score on the Human Rights Campaign’s Corporate Equality Index, and we also were ranked a Top 100 Firm for Minority Attorneys by Law360. In addition, the firm was awarded the Gold Standard Certification for the fifth consecutive year by the Women in Law Empowerment Forum.

§  “Our Commitment” section:

o   Eversheds Sutherland (US) LLP is committed to promoting diversity within the firm and in the legal profession.  We believe that diverse skills, knowledge and viewpoints make us a stronger, more productive law firm.  We hire and promote qualified lawyers and other professionals regardless of race, color, national origin, religion, disability, gender, gender identity or sexual orientation.  We understand that diversity enhances our value to clients by allowing us to staff our client teams with professionals who possess broad experiences and a spectrum of perspectives.

o   Eversheds Sutherland (US) LLP has a cross-office Diversity Committee with responsibility for supporting and enhancing our firm culture.  Our committee has helped coordinate and lead a number of efforts to advance diversity within our firm and the community. Affinity groups at the firm serve as support networks for attorneys of color; women lawyers; and gay, lesbian, bisexual and transgender attorneys.

o   We are committed to working with our clients as they pursue the common goal of a professional workplace where opportunity is available to all.

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