Non-Profits and Tax Exempt Organizations

The needs of non-profit corporations and tax-exempt organizations, including private foundations, are both varied and challenging in today’s often-changing legal environment. Many of these entities have employees, own or lease property and otherwise conduct activities similar to those of for-profit businesses.  The advantages provided by experienced counsel are every bit as critical here as they are for any other business or corporation.

GH&R has extensive experience in counseling non-profit corporations and tax-exempt entities in all aspects of their organization and operation.  We have formed, qualified, maintained and administered such organizations for many years, providing a broad range of legal services in the process. What’s more, many of our attorneys bring additional insight from their hands-on experience serving as directors and board members of non-profit organizations.

The services we provide our clients are many, and are backed by experience. Among them are:

  • Organization of non-profit corporations, including preparing Articles of Incorporation, Code of Regulations (Bylaws) and applying for and maintaining tax-exempt status.
  • Counsel regarding conflict of interest policies, unrelated business income rules and limitations on compensation to certain related persons.
  • Advising private foundations on required distributions and potential excise taxes.
  • Providing specific assistance to private family foundations managed by children and other family members.
  • Creation of innovative solutions to particular client needs, i.e., the use of a charitable split interest trust as a means of providing retirement income to company employees.
  • Providing advice on fundraising and various methods of charitable giving.
  • Participation of tax-exempt organizations in partnerships, limited liability companies and other joint ventures, and formation of taxable subsidiaries.
  • Application for property and sales tax exemptions.
  • Preparation of annual returns for Section 501(c)(3) organizations and advising them as to annual return and public disclosure requirements.