Nonprofit and Tax-Exempt Organizations

Practice Contacts

Nonprofit and Tax-Exempt Organizations

Taft has extensive experience in advising nonprofit organizations, foundations and tax-exempt entities in all aspects of their organization and operation. We have represented thousands of nonprofit organizations, including hospitals and health care organizations, universities, colleges, educational organizations, family and corporate foundations, religious organizations, fine arts and cultural organizations, governmental entities, social service, fraternal, social, amateur sports organizations and other charitable or nonprofit organizations. We counsel clients on a wide range of issues, including governance, foundations, endowment funds, charitable giving and planned giving programs, and fundraising, as well as tax matters such as unrelated business income, intermediate sanctions, and joint ventures. Taft attorneys also advise individuals, corporations, and tax-exempt entities on the tax and other aspects of charitable gift planning, including charitable trusts and private foundations.

Attorneys in the Nonprofit and Tax-Exempt Organizations practice understand that the laws relating to charities and exempt organizations are increasingly complex and highly specialized. Our lawyers possess a nuanced understanding of the legal issues and challenges specific to nonprofits. Just as important, we know their cultures, and we understand their callings, their language, and their goals. Drawing on these insights, we help each of our nonprofit clients identify its distinct legal challenges and craft solutions that incorporate available legal protections, ensure compliance with applicable laws, and facilitate the activities that nurture its character and accomplish its mission.

Our team includes lawyers who work primarily with nonprofits and focus on corporate, tax, governance, constitutional, international, and common operations issues. The team also includes lawyers who practice in other areas of law and possess a clear understanding of how their areas uniquely apply to nonprofits. As a result, our team is able to provide sophisticated guidance on every aspect of nonprofit’s operation, helping each organization navigate the distinct nonprofit legal landscape as it works toward accomplishing its mission. Whether it is corporate governance, tax matters, corporate transactions, litigation, real estate, or employment matters, our attorneys have the requisite specialized knowledge, judgment, and experience.

Representative Services

Taft counsels nonprofit and tax-exempt entities in all aspects of their operation and activities, including:

Organization and operation of nonprofit corporations, including advice regarding governing documents (Articles of Incorporation and Bylaws), applying for and maintaining tax-exempt status, conflict of interest policies, trustee and officer liability indemnification, and insurance issues.
Unrelated business income tax rules, including application of rules to fundraising, corporate sponsored events, bingo and gaming, sale of goods and services, and other business operations.
Participation of tax-exempt organizations in partnerships, limited liability companies, and other joint ventures, and formation of taxable subsidiaries.
Reorganizations, including mergers, consolidations, affiliations, and other combinations, as well as divisions and dissolutions.
Debt issues, finance, tax-exempt bond financing, and other loan transactions.
Religious organization issues (see our Religious Organizations group for more information).
Health care issues (see our Health & Life Sciences group for more information).
Planned giving programs, including charitable remainder trusts, charitable lead trusts, pooled income funds, gift annuities (including compliance with disclosure rules for exemption from securities and antitrust laws and state insurance laws), gifts of life insurance and real estate, and gift acceptance policies.
Advising on foreign grants to recipients.
Organization and operation of family and corporate private foundations and supporting organizations, including due diligence and expenditure responsibility.
Property and sales tax exemption and compliance with other state registration, solicitation, and other rules and regulations.
Fundraising and charitable solicitations, including unrelated business income, endowment funds, state regulation issues and government funding.
Tax return reporting and compliance.
Employment law issues and volunteer liability.
Risk management, including child protection policies and controversies.
International structure, operations, transactions, and registrations, as well as immigration matters.
Intellectual property, including trademark, copyright, publishing, media, and licensing.
Advertising and marketing promotions.
Litigation and ADR.
Real estate acquisitions, mortgages, leases, and environmental compliance.
Data protection, transfer, and privacy strategies.