Tax-Exempt Organization Compliance

We provide comprehensive legal counsel on federal, state, and local tax-exempt organization reporting requirements. We represent clients who are facing audits by the IRS and State regulators.

We represent public charities, private foundations and several other 501(c) entities. Our work includes advising on public charity qualification and support tests; private foundation rules; and private operating foundation qualification, operating tests, and compliance requirements.

We counsel organizations on reporting obligations including related-party transactions and Board member independence, restrictions on lobbying and political activity, international activities, self-dealing prohibitions, intermediate sanctions, and unrelated business income tax (UBIT).

We regularly work with clients and their accountants, reviewing their IRS Forms 990, 990-EZ, 990-PF, and 990-T with the understanding that these documents are in the public eye.