Tax-Exempt Organizations

Overview

We help tax-exempt organizations navigate the dynamic landscape of federal, state, and local taxation and exemption requirements throughout all phases of an entity’s life cycle—including formation, exemption recognition, compliance, mergers and affiliations, reorganizations, and dissolution.

Federal tax laws and regulations impact nearly every aspect of an exempt organization’s activities. Because of this, it is important to find tax counsel capable of providing both sound and practical advice. Our team understands this as a result of our extensive experience representing a diverse mix of 501(c) and 527 clients across different industries and tax-exempt classifications. Whether we are advising a 501(c)(3) charitable healthcare system, foundation classified as a public charity, or 501(c)(4) issue PAC, we tailor our advice to meet our clients’ organizational goals.

Within the scope of our exempt organization practice, we regularly help clients navigate the complex supporting organization rules, comply with rules against private inurement and excess benefits, and develop efficient corporate structures to minimize the impact of unrelated business income.

More recently, we have advised exempt organizations that intend to claim or benefit from direct-pay federal income tax credits available under the Inflation Reeducation Act. Our approach to these projects includes a blended team of both tax and economic development attorneys.