Non-Profit Organizations

We help clients manage

• State non-profit laws and filing requirements
• Qualification for tax exempt status and filing the Application for Recognition of Exemption of Tax Exempt Status with the IRS
• Unrelated business income issues
• Private inurement, private benefit, excess benefit transactions and other tax compliance issues
• Transactions between the non-profit organization and its founders, donors, board members, officers and employees
• Charitable giving and endowment policies
• Acquisitions, mergers and reorganizations
• Corporate governance, conflicts of interest, appropriate organizational structures

A wide level of experience and diverse perspectives

• Nelson Mullins’ non-profit attorneys include former special assistant in the Office of the Secretary of the Department of Health, Education, and Welfare
• Tax attorneys with LLM degrees in tax law
• Attorney team includes former certified public accountants
• Attorney team experience includes counsel to trade associations, university and college counsel, school district counsel

Our clients span industry sectors

• Healthcare Industry
• Educational Organizations
• Governmental and quasi-governmental organizations
• Public Housing and other public initiatives
• Trade Associations

Make careful, timely, and informed decisions

Address the myriad of issues that confront the non-profit organization from organization, operation, consolidation and dissolution while simultaneously managing the tax exempt or taxable aspects of the organization.  Our team works side-by-side with our non-profit clients, developing an understanding of their business objectives and helping to achieve tax objectives.

Our non-profit organization services help you to

• Track, analyze, and understand state and federal laws applicable to your non-profit status and your tax exempt status
• Establish necessary policies and procedures
• Address and document governance decisions and responsibilities
• Respond to inquiries or audits by the IRS
• Create compliant joint ventures, mergers, and other strategic applications
• Receive advice on the state and federal implication of commercial transactions
• Maintain tax exempt status

Following is a selected sampling of matters and is provided for informational purposes only. Past success does not indicate the likelihood of success in any future matter.

• Represented non-profit organizations in providing advice on corporate governance matters
• Represented non-profit hospitals, educational organizations, trade associations, and foundations
• Represented university boards of trustees on such matters as employment contracts, CEO compensation, performance evaluation, goal-setting, current and deferred compensation, Intermediate Sanctions, Sarbanes-Oxley, and best practices for managing higher education institutions