Practice Areas

Nonprofit Formation What do you do when you have a great idea but are not sure of the best way to implement it?  In the nonprofit formation stage, you share your vision and goals. I will listen to your ideas and help you determine the best structure to accomplish your dreams and objectives.
Tax Exempt Status Besides charitable organizations described in section 501(c)(3) of the Internal Revenue Code, there are over twenty different types of organizations that may receive federal income tax exemption.
Public Charities There are numerous advantages to being a public charity versus a private foundation including a larger charitable deduction for donors and less onerous operational rules.  However, public charities must meet very specific rules under the federal tax laws.
Private Foundations & Donor Advised Funds Private foundations are the nonprofit structure of choice for a wealthy donor who wants to retain control over his or her charitable dollars.  Like public charities, private foundations are organizations that meet the requirements of section 501(c)(3).
Governance A well-governed nonprofit is more attractive to donors and less of a target for government audits.   So, it is critical that nonprofit officers, directors and/or trustees understand their duties of loyalty, care and obedience.
Transactions With cutbacks in federal and state funding, many nonprofit organizations are pooling their resources or identifying unique corporate structures so they can continue their charitable programs despite reduced grants and/or government funding.
Charitable Programs vs.
Commercial Activities Tax-exempt organizations engage in a wide variety of activities.  If an activity is commercial and not related to the organization’s mission, the activity may create unrelated business income.
Lobbying and Political Activities The federal income tax rules governing lobbying and political activities vary depending upon your organization’s tax status.  I advise clients with regards to federal tax rules relating to political campaign and lobbying activities.
International Activities and Philanthropy International activities and philanthropy have increased as globalization and social media have heightened donors’ awareness of needs across the globe.
Public-Private Partnerships There is no standard structure or legal framework for a public-private partnership.  At its simplest level, a public-private partnership may be a grant from a governmental entity to a nonprofit.
Social Welfare Organizations Because section 501(c)(4) social welfare organizations are not prohibited from engaging in political campaign activity, they have become a more attractive structure for nonprofits that want to be tax-exempt, yet participate in the political system.
Social Clubs, Trade Associations & Other Tax-Exempt Entities There are numerous types of nonprofit organizations with a wide variety of missions.  Besides section 501(c)(3) organizations, I advise other nonprofits as well.