Exempt Tax Law, PLLC Can Help Set Up Your 501(c)(3)Organization
Providing effective nationwide legal assistance in establishing nonprofits and securing tax-exempt status
Exempt Tax Law, PLLC provides legal advice and assistance in establishing 501(c)(3) and other tax-exempt organizations throughout the country. Exempt Tax Law has extensive experience in forming nonprofits and acquiring federal tax-exempt status. Call to discuss your options during a confidential consultation.
Comprehensive legal advice and guidance with establishing 501(c)(3) organizations
Every year, Exempt Tax Law establishes approximately 10 to 20 new 501(c)(3) organizations and provides guidance and representation at the inception of these organizations, including the following services:
- Insight into governance options — Exempt Tax Law educates its clients on all governance options, including methods of electing directors.
- Preparation of articles of incorporation — The firm drafts articles of incorporation that meet the strict requirements of treasury regulations.
- Preparation of governance documents — The firm prepares bylaws and other important governance documents, including records retention policies, conflict of interest policies, whistleblower policies, and accountable plans.
- Preparation of Form 1023 — Exempt Tax Law prepares the application to the Internal Revenue Service to request tax-exempt status and follows up by responding to any queries from the IRS.
- Ongoing compliance — After you achieve tax-exempt status, the firm will continue to assist your organization in remaining compliant with federal laws.
- Federal Tax Law — Services in this area include obtaining recognition of federal tax-exempt status and advice in regard to maintaining tax-exempt status. The firm's federal tax law services include advice regarding the IRS Form 990 (annual report of tax-exempt organizations); advice as to the tax on unrelated business taxable income; advice in regard to planned giving and charitable contributions (including tax-deduction issues); advice in regard to “affinity” license agreements and similar license agreements to produce tax-exempt royalties; advice as to “qualified corporate sponsorships,” within the meaning of Code section 513(i); advice in connection with issues which may implicate the potential for “private inurement,” “private benefit,” and “excess benefit transactions” within the meaning of Code section 4958; advice as to lobbying limits and issues from the standpoints of Code section 501(h) and 4911 and the federal Lobbyist Disclosure Act , as well as advice as to avoidance (for the 501(c)(3) organization) of activities that may be considered “political” by the IRS; advice as to permissible forms of relationships with commercial entities and organizations which are tax-exempt in different sub-sections of the Code (e.g., affiliated 501(c)(3) and 501(c)(4) organizations); and, compensation arrangements for tax-exempt organizations. The firm has represented many tax-exempt organizations in IRS audits and in administrative appeals of adverse audit findings.
- Charitable Contributions and Planned Giving — Exempt Tax Law assists the Code section 501(c)(3) organization with all aspects of planning related to federal tax laws governing charitable contributions, including “capital” gifts via such means as charitable remainder trusts, charitable lead trusts, pooled income funds, charitable gift annuities, and bargain sales of real estate. The firm prepares the necessary trusts and related instruments. The firm also advises as to tax aspects of charitable contributions generally. The firm has prepared many gift acceptance policies and advises as to agreements for restricted gifts and “endowments,” within the meaning of the Uniform Prudent Management of Institutional Funds Act. The firm also provides legal services in connection with testamentary gifts, both of real estate and other forms of property, and trusts and estates related thereto.
- Fund Raising Advice — The firm provides advice in connection with the full range of fund raising techniques and the “pros and cons” of each. Exempt Tax Law is familiar with direct mail marketing agreements, telemarketing agreements, “affinity” credit card plans, cause-related marketing plans, and “qualified corporate sponsorship” plans.
- United States Postal Service Law — The firm can assist its 501(c)(3) clients in obtaining the special bulk mail permit available only to qualified tax-exempt organizations. The firm advises on permissible types of mailings using this permit, including advice on avoiding “cooperative mailings” which can result in postage deficiency assessments.
- Trademarks — Exempt Tax Law provides advice and registers and protects clients' service marks, trademarks and logos. The firm has registered many marks with the federal Patent and Trademark Office. The firm drafts agreements with vendors which set forth the requisite provisions for the license of intellectual property rights of the tax-exempt organization.
- Corporate Services — Exempt Tax Law prepares all necessary board of directors resolutions and advises as to all internal governance documents, such as bylaws and standing rules of the board of directors. The firm advises as to and prepares any recommended amendments to the articles of incorporation and bylaws. The firm also prepares corporate governance policies, such as records retention policies, accountable reimbursement plans, “whistle blower” protection policies, compensation guidelines, and conflict of interest policies. Exempt Tax Law also provides analysis and advice in regard to conflicts of interest, both in terms of avoidance and resolution and advises boards of directors as to “endowments” and compliance with the Uniform Prudent Management of Institutional Funds Act (UPMIFA).
- Executive Compensation Planning — The firm advises tax-exempt organizations in regard to executive compensation formats and in regard to the avoidance of conflicts of interest. The firm provides its clients with conflict of interest and compensation policies that meets IRS guidelines.
- Contract Review and Preparation — Exempt Tax Law reviews and prepares all forms of contracts, including fund raising agreements and other types of agreements which typically pertain to tax-exempt organizations, e.g., in connection with contractors, service providers, print shops, electronic data processing vendors, IT vendors, graphic artists, writers, event managers, and consultants of all types.
- Real Estate — The firm provides advice in connection with charitable contributions of real estate in all formats, including outright gifts and bargain sales.
Achieving tax-exempt status for diverse types of nonprofit organizations
The firm represents numerous nonprofit organizations and has helped many of them achieve tax-exempt status. Most of these organizations are 501(c)(3) organizations, which include churches, religious organizations, school, colleges and universities. The firm is also knowledgeable about securing tax exemptions for these other types of nonprofit organizations:
- 501(c)(4) social welfare organizations
- 501(c)(6) trade associations and professional societies
- 501(c)(7) social clubs
- 501(c)(10) fraternal orders
- 501(c)(19) veterans organization
No matter what type of charitable organization you wish to establish or already operate, Exempt Tax Law will use its experience and knowledge to help you comply with the applicable laws.
Contact exempt tax law for assistance with tax-exempt status
If you are planning on starting a non-profit organization and need assistance with securing tax-exempt status, Exempt Tax Law, PLLC can provide assistance from its Washington, D.C. office. We explain the complex laws and regulations associated with these issues to clients nationwide. Please call 202-861-0740 or contact us online to schedule a confidential consultation.