2158548958 Exempt Organizations

Exempt Organizations

Our firm has extensive experience in the area of tax-exempt organizations. Our representation covers a broad spectrum from initial formation through a merger or other terminating event. We advise organizations on critical local, state and federal tax issues in addition to corporate, regulatory and compliance matters. Specific focus areas include the following: obtaining and maintaining tax-exempt status; reasonable compensation issues and the rules on excess benefit transactions; private benefit and inurnment; lobbying and political activities; unrelated business income taxation; nationwide state charitable solicitation regulation and compliance issues; and the private foundation rules, including self-dealing and expenditure responsibility. Our clients include national and international charities, schools and educational institutions, private foundations, cultural institutions, social service agencies, research organizations, trade and professional associations, social clubs, religious organizations and advocacy groups.

We frequently counsel our exempt organization clients with respect to the following:

  • Provide counsel on compliance with federal tax rules and regulations, including the filing of annual information returns, oversight of group exemption status, lobbying activities, and transactions involving possible private inurement or excess benefit.
  • Structure, form, and obtain recognition of tax-exempt status for nonprofit organizations.
  • Evaluate joint ventures with other nonprofit and for profit organizations.
  • Attend board meetings and provide legal advice on governance, management and structural questions.
  • Negotiate contracts for real estate acquisitions, construction and financing.
  • Assist with human resource training and advice, including employment and termination issues and employee manuals.
  • Advise on the negotiation and implementation of service contracts (including management agreements).
  • Provide board of director education with respect to fiduciary and liability concerns.
  • Provide counsel to boards of directors in conducting performance evaluations of executives and staff.
  • Create planned giving programs for potential donors, including charitable giving of qualified retirement plans and securities along with the formation of charitable trusts.
  • Assist in the formation, funding, and operation of private foundations in accordance with the special tax rules applicable to such organizations.

Primary Contact

Jeffrey R. Bergstrom