501(c)(3) Organizations

Copilevitz & Canter LLC is nationally recognized for its legal services to non-profit organizations recognized by the IRS as tax-exempt "501(c)(3) organizations" and for its legal services to fund raising counsel and fund raisers who provide services to 501(c)(3) organizations.

There are over one million 501(c)(3) organizations in the United States. This broadly defined category includes publicly supported charities, private foundations (family and corporate), colleges, schools, universities, churches, religious organizations, supporting organizations, and other types of organizations.

Our services include forming 501(c)(3) organizations and securing IRS recognition of tax-exempt status; advice regarding "best practices" for governance; investment compliance with the Uniform Management of Institutional Funds Act (UMIFA) and its successor, the Uniform Prudent Management of Institutional Funds Act (UPMIFA); executive compensation planning; charitable contributions and capital campaigns; planned giving (charitable remainder trusts, charitable lead trusts, charitable gift annuities); corporate sponsorships; cause-related marketing; royalty license agreements; "affinity" credit card agreements; participation in the Combined Federal Campaign and state civil servant "workplace" campaigns; protection of intellectual property rights (e.g., copyrights and trademarks); drafting and reviewing agreements with vendors and service providers, including fund raisers and fund raising counsel; advice related to compliance with federal tax laws related to lobbying and political campaigns; registration and compliance with the federal Lobbying Disclosure Act; compliance with federal tax laws; advice regarding IRS Form 990; obtaining a group exemption ruling from the IRS for "subordinate units"; forming and integrating supporting organizations; and operating as a donor advised fund.

We also provide advice related to understanding and complying with the special tax laws (Internal Revenue Code sections 4940 et seq.) which apply uniquely to private foundations and private operating foundations.

We provide a comprehensive service for state registrations for the 501(c)(3) organization which plans to solicit charitable contributions. Forty states and a number of localities require registration prior to initiating charitable contribution solicitations. Failure to register can result in fines and other penalties. We provide this service for over 250 501(c)(3) organizations.