Nonprofit Organizations

Attorneys in Miller Nash's tax-exempt organization practice group specialize in the law of nonprofit organizations. We represent grant-making organizations (including family and community foundations), schools, hospitals, colleges and universities, community development corporations, trade and professional associations, churches and other religious organizations, social clubs, service clubs, and organizations devoted to social services, education, health care, low-income housing, arts and culture, and animal welfare. Our work includes:

• Assisting clients in determining whether the nonprofit form is appropriate and, if so, whether it may qualify as a charitable organization
• Forming new charitable and other nonprofit organizations
• Preparing and submitting the necessary documents to government agencies for approval as a tax-exempt organization
• Counseling clients about unique nonprofit organization matters such as affiliation agreements; endowment funds; fiscal sponsorship arrangements; executive compensation and excess benefit transactions; nonprofit mergers, acquisitions, conversions, and dissolutions; unrelated business taxable income; and compliance with applicable public-support tests
• Advising clients regarding compliance with federal and state rules regulating the charitable sector, including limitations on charitable solicitations, lobbying, political activities, and structuring commercial ventures
• Representing clients before federal, state, and local authorities and in court on matters including private letter rulings, audits, and property and sales tax exemptions
• Serving as borrower's counsel for tax-exempt organizations with regard to tax-exempt bonds
• Counseling directors and managers of charitable and other nonprofit organizations with regard to their fiduciary duties and best practices
• Advising charitable grant-makers, including private foundations and public charities, about general legal matters and specialized subjects such as program-related investments, self-dealing, donor-advised funds, expenditure responsibility requirements, and equivalency procedures for foreign public charities
• Working with nonprofit organizations to create and implement planned-giving programs
• Assisting individual donors on the design and implementation of specific gifts to meet their charitable, financial, tax, and personal goals

Practice Area Leader(s)
William S. Manne

12/28/09 - URGENT: DMV Cracks Down on Charitable Auto Donation Programs

09/29/08 - Does Your Nonprofit Corporation Need to Register With the Charities Program?

Other Practice Areas