Tax-Exempt Organization Law
We provide comprehensive legal counsel on federal and state tax-exempt organization law, advising clients on both obtaining and maintaining tax-exempt status.
We represent public charities, private foundations, private operating foundations, supporting organizations, and 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 executive compensation compliance, intermediate sanctions, self-dealing and disqualified person rules, lobbying and political activity restrictions, unrelated business income tax (UBIT), and ongoing IRS reporting obligations. We regularly advise on IRS Forms 990, 990-PF, and 990-T.
Experience Includes
IRS &Tax Compliance
- Obtaining and maintaining tax-exempt status
- Public charity qualification and support tests
- Private foundation rules and excise taxes
- Intermediate sanctions and excess benefit transactions
- Executive compensation review and compliance
- Disqualified persons and self-dealing rules
- Lobbying, advocacy, and political activity compliance
- Unrelated business income tax (UBIT)
- Annual reporting and IRS Forms 990, 990-PF, and 990-T
Tax-Exempt Entity Types We Serve
- 501(c)(2): Title-Holding Corporations
- 501(c)(3): Public Charities, Private Foundations, Operating Foundations, and Supporting Organizations
- 501(c)(4): Social Welfare and Civic Organizations
- 501(c)(5): Labor Organizations
- 501(c)(6): Trade Associations, Chambers of Commerce, and Professional Societies
- 501(c)(7): Social and Recreational Clubs
- 501(c)(8), (9), and (10): Fraternal and Employee Benefit Organizations
- 501(c)(12): Cooperative and Mutual Utilities
- 501(c)(14): Credit Unions