Non-Profit & Tax Exempt Organizations

The experienced attorneys in Genova Burns’ Non-Profit & Tax Exempt Organizations Practice Group represent individuals and organizations in activities involving private foundations, public charities and other types of tax exempt organizations in a variety of fields, including:

  • Establishment of the Non-Profit Entity, including formation of the organization; preparation of charters, bylaws and other governance documents; obtaining federal and state tax exempt status; and the creation of policy manuals.
  • Governance, Restructuring, and Multi-Organization Structures,¬†including director and officer liability; reform of outdated charters/bylaws; standards for supporting/supported organization relationships; public charity and operating foundation status; voluntary compliance with Sarbanes-Oxley guidelines; best practices for board governance; conflict of interest policies; succession planning; books & records policies; ethics; mergers, acquisitions and dissolutions; and domestic support for foreign foundations.
  • Business Transactions by Non-Profit Organizations, including executive contracts and compensation; avoiding intermediate sanctions and unrelated business income tax (UBIT); leases; joint ventures with for-profit partners; and employment and labor relations.
  • Political and Lobbying Activities of Non-Profit Organizations and Associated Persons, including lobbying compliance (federal, state & local); campaign finance compliance (federal, state & local); directors, officers and employees political participation; political action committees; issue advocacy and electioneering communications; 527 organizations; contributions and political expenditures; government procurement (including pay-to-play restrictions and disclosure requirements); audits and internal reviews; development of compliance policies and procedures; and restrictions on gifts, meals and entertainment for public officials.
  • Institutional Asset Management, including compliance with UMIFA and UPMIFA; current trends in investment policy; and investment committee structures and best practices.
  • Relationships with Fundraisers and Sponsors, including review of proposed contracts with professional fundraisers; consulting and advising on sponsorships, joint ventures and other special circumstances; and “cause marketing” relationships with celebrities and corporations.
  • Grant-Making Practices, including compliance with IRS requirements on qualification of grantee’ and grantor’ oversight obligations; development of guidelines for applicants; evaluation of proposals; and special legal issues raised by grants to individuals.
  • Trusts and Estates, including family offices and family foundations; charitable remainder trusts; irrevocable life insurance trusts; charitable lead trusts; and qualified conservation easements.
  • Social Enterprise, including membership organizations and micro-lending.
  • Specialized Organizations, including faith-based organizations; social welfare organizations under IRC 501(c)(4); trade & professional associations under IRC 501(c)(6); alumni associations and voluntary health organizations.

Contact: Rebecca Moll Freed, Esq.
Chair, Non-Profit & Tax Exempt Organizations Practice Group