Nonprofit Tax
We advise government-affiliated organizations, educational institutions, health care organizations, community foundations and private foundations concerning federal and state tax issues, including tax-exempt status and public charity status; unrelated business taxable income; supporting organization issues; donor-advised funds; excess benefit transactions and reasonable compensation issues; restrictions on lobbying and political activities; and the Pension Protection Act. We regularly represent clients in audits concerning issues ranging from reasonable compensation to tax-exempt bond compliance.
Recent Matters:
- We have structured and advises a consortium of hospitals in the State to coordinates the health sciences research and grant activities of the member hospitals.
- Represented numerous educational institutions in establishing foundations to finance, construct and operate student housing facilities, academic buildings and other university-related facilities.
- Represented a large public hospital system in structuring exempt and for-profit affiliates to commercialize cancer therapies developed by hospital researchers.
- Advised numerous foundations concerning conversion from 509(a)(3) supporting organization status to 509(a)(1) publicly-supported organization status and other Pension Protection Act compliance issues.
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