The TEO group deploys extensive experience, in-depth knowledge, leading-edge legal strategies, and creative thinking to counsel public charities, private foundations and other types of tax-exempt organizations on a wide variety of legal issues. We represent clients across all aspects of their governance and operations, at all stages of the corporate life cycle. As part of a full-service law firm, we work with colleagues in other practice areas to advise our clients on a broad spectrum of legal needs with maximum efficiency and value.
Our lawyers help entities operate smoothly, cost-effectively, and innovatively while they navigate the dynamic and complex legal and regulatory regimes applicable to tax-exempt organizations. We often serve as “outside general counsel” to our clients, particularly those without in-house legal staff, handling virtually all of their legal needs and/or coordinating across their various existing outside counsels and advisors. Additionally, we provide counsel to for-profit partners, corporate sponsors and philanthropists who interact with the nonprofit sector. We also have unique experience representing nonprofits in governmental investigations and a wide variety of litigated matters. The practice has been named for several years in a row by Best Law Firms as a leading practice in Nonprofit/Charities Law.
We provide practical, effective, tailored legal services to the full range of tax-exempt organizations, including:
- Large and small public charities pursuing wide range of missions
- Museums and performing arts institutions
- Cemeteries
- “Friends of” groups
- Healthcare research organizations and providers
- Direct service agencies
- Churches and other religious organizations
- Schools
- Private foundations, including corporate foundations and family foundations
- Professional and trade associations
- Social welfare organizations
- Directors and officers, members, and donors to exempt organizations.
Whether advising on an immediate legal question or helping clients identify potentially challenging strategic issues, we offer unparalleled experience and insight coupled with a keen awareness of the real-world context in which each client operates. When an issue requires other experience, we pull in colleagues from our firm’s other departments who can assist on matters involving employment, real estate, intellectual property, corporate matters, and litigation. We work particularly closely with the firm’s trusts and estates department, whose estate planning work often involves charitable giving issues. Whatever the configuration of lawyers tackling a particular problem, we provide strategic staffing produces seamless, cohesive representation, and great cost-effectiveness for our clients.
Our group maintains the TEO Bulletin a blog that reports on current legal issues facing tax exempt organizations.
Boards & Bylaws
This multi-part series will help nonprofit executives and board members consider revisions and amendments to make your bylaws more congruent with the way your nonprofit actually operates, improve governance, and ensure compliance with current law.
Proven Strengths
We represent tax-exempt organizations with virtually all aspects of their operations, at all stages of the corporate life cycle:
Tax Compliance: Clients rely on our in-depth knowledge and familiarity with both state and federal tax issues related to exempt organizations. We form new tax exempt organizations and advise them on such compliance issues as unrelated business income tax, self-dealing, lobbying restrictions, and minimum distribution rules.
Charitable Solicitation and Registration: We guide organizations through the complex registration and disclosure rules governing charitable solicitation and address the interplay of federal and state regulatory regimes in this area.
Corporate Governance: We have special experience in nonprofit governance issues. We advise our clients on the fiduciary responsibilities of directors and managers, review and update governance documents and procedures, and provide guidance in the particular issues facing family foundations.
Government Investigations and Audits: We often represent tax-exempt organizations in investigations by state charities officials as well as audits by the Internal Revenue Service.
Grantmaking: We advise our clients on all manner of grantmaking issues, including international grant-making, program-related investments, IRS approval for grants to individuals, and enforceability issues.
Real Estate: We work with lawyers who are deeply familiar with the full range of real estate issues that face tax-exempt organizations and are able to provide one-stop advice on many matters and transactions.
Employment Law: Our firm’s employment team collaborates with us to advise tax-exempt organizations on all facets of employment law, including general employment counsel, advice on executive compensation and employee benefit plans, and development of employee policies and procedures for our clients.
Intellectual Property: Working with intellectual property lawyers, we offer comprehensive services in all areas of IP law as it intersects with tax-exempt organizations.
Dispute Resolution and Litigation: When litigation is appropriate and necessary, we advocate vigorously for our clients in the full range of litigated matters.
Recent Experience
- Assisted clients in assuming effective control of organizations in financial straits, including, in one matter, via the establishment of a single member structure and majority board control, and, in another, the replacement of incumbent board members with a new slate of directors that included the organization’s ousted founder.
- Negotiated loan agreement from a large international philanthropic organization to finance client’s purchase and distribution of nasal naloxone for free or at a low cost to harm-reduction groups in order to reduce opioid overdoses.
- Advised private foundations with significant connections to iconic modern artists in a range of governance and compliance issues.
- Helped structure 501(c)(3)-compliant programs for educational nonprofits focused on training and job placement for historically underserved young people, and monitored implications of recent Supreme Court affirmative action decision.
- Prevented an organization from using our nonprofit client’s name and brand via a cease and desist letter.
- Restructured a client’s international grant-making program, including internal corporate approvals and documentation, to ensure they were exercising appropriate discretion and control.
- Assisted an international scientific organization in formalizing a system of governance that aligned with U.S. law and in applying for 501(c)(3) exempt status.