Overview

Exempt Organizations

Chamberlain Hrdlicka’s exempt organizations practice encompasses the entire life-cycle of tax-exempt organizations.  Whether you have an idea for a new nonprofit organization, an existing nonprofit with compliance issues or questions, a proactive desire to better understand your organization’s rights and responsibilities, a need to expand or change your nonprofit’s activities, or a mission that is better served by a combination with another organization or even a winding up of your nonprofit’s activities, Chamberlain’s exempt organization attorneys can guide you through the complex legal issues.

Getting Started

• Establishing a charitable purpose and mission statement
• Choice of entity
• Creation
• Determining what type of exempt entity
• Bylaws and other policies
• State registrations
• Applications for Federal exemption

Purely Public Charities

• Lobbying and political activities
• Unrelated business taxable income
• Employee compensation
• Private inurement
• Fundraising and solicitation
• Acknowledgement of donations
• Filing requirements and tax reporting

Private Foundations

• Supporting organizations
• Donor advised funds
• Prohibited activities
• Lobbying and political activities
• Excess benefit transactions
• Taxable expenditures
•  Investment and distribution requirements
•  Excess business holdings
•  Unrelated business taxable income
•  Acknowledgement of donations
•  Filing requirements and tax reporting

Fundamental Changes and Business Transactions

• Mergers, consolidations and sales of assets
• Joint Ventures
• Relationships outside the U.S.
• Conversions from a for-profit to a non-profit enterprise
• Conversions from one type of  exempt entity to another
• Divisions
• Dissolutions and winding up
• Orphan’s Court Approval
• Valuation Issues

News

Presentations

Publications