Our Services for NPOs

• Federal Tax Law:
  
  Our services in this area include:

- Applying for and securing tax-exempt status;

- Advice in regard to maintaining tax-exempt status by avoiding "private inurement," "private benefit," and other pitfalls;

- Advice as to compliance with the new "intermediate sanctions" statute, (IRC §4958);

- Advice as to the federal tax on unrelated business income tax (IRC §511, et seq.) and exclusions from UBI (such as royalty licenses);

- Representation of the NPO in IRS audits and administrative appeals, and

- Representation of the NPO in federal court (including United States Tax Court) in tax matters.

• Acquisition, Development and Operation of Housing and Health Care Facilities:

We assist NPOs in connection with developing facilities and programs for low-income families, senior citizens, and disabled persons with special housing needs.

• Tax-Exempt Bond Financing and Development:
  
  We assist NPOs in taking advantage of special, tax-exempt bond financing techniques available only to IRC §501(c)(3) organizations. Our services include providing advice in connection with selecting an underwriter and related aspects of the bond process.
  
  
• Capital Campaigns:
  
  When the NPO organization moves beyond "checkbook" fundraising into the area of planned giving (e.g., capital gifts via charitable remainder trusts, charitable lead trusts, pooled income funds, charitable gift annuities, and bargain sales), we are ready to provide assistance. We help make your capital campaign a success by developing brochures and making presentations to potential donors and their tax advisors. We also prepare the necessary trust and related instruments.
  
  
• Estate Planing:
  
  Many larger gifts are made by will or codicil. We will assist your donor to integrate a charitable bequest into his or her estate plan, in such a way as to maximize the donor's tax advantage and the gift.
  
  
• "Affinity" Plans, Mailing List Licenses, and "Sponsorship" Plans:
  
  If the relationship is property structured, the payments from the third party to the NPO should qualify as a royalty, which is excluded under Code §512 from the unrelated business income tax. We will design agreements and licenses in accord with recent federal judicial decisions.
  
  
• United States Postal Service Law:
  
  We help your organization obtain and retain the special mail permit available only to qualified tax-exempt organizations.
  
  
• State Regulatory Compliance:
  
  Almost ninety percent of states impose registration requirements on exempt organizations which solicit contributions. These registration requirements (both initial and annual renewals) vary from state-to-state and can be burdensome. We have developed a computer-based system specially designed to keep your organization registered in compliance with state laws. We also defend organizations charged with violations of state consumer protection and solicitation statutes.
  
  
• Trademark and Copyright Services:
  
  We will register and protect your organization's membership marks, service marks, trade marks, logos and intellectual property.
  
  
• General Corporate Services:
  
  We provide resolutions, minutes, bylaws, and the full panoply of corporate law services.
  
  
• Compensation and Benefit Planning:
  
  Let us assist your organization with compensation, benefits, and retirement planning.
  
  
• Contracts and Lease Review:
  
  We review all forms of agreements and leases.
  
  
• Federal and State Litigation:
  
  We are experienced in representing exempt organizations in state and federal courts, including in the United States Tax Court. We won an important United States Supreme Court victory in Riley v. National Federation of the Blind, which resulted in a state law restricting fund raising being held by the Supreme Court to violate the Constitution.

Please feel free to contact us by telephone or email with any of your legal questions or concerns.