Charitable Organizations

Our Charitable Organizations Group offers a full range of legal services to exempt organizations serving industries and causes throughout the world.

OUR CLIENTS

We represent individual donors, donor-advised funds, private foundations and public charities, including charitable trusts, grant-making organizations, museums, theatre companies, music and arts associations, healthcare and social welfare organizations, schools and other educational organizations and advocacy groups. 

CLIENT BENEFITS

Secure and maintain exempt status

We help clients establish and protect their tax-exempt status, and create the proper corporate or trust form to meet their charitable goals.

Structure critical agreements

We negotiate and draft sponsorship, endowment, affiliation, joint venture, fundraising and other agreements, and we structure compensation packages for key executives. 

Advise on cross-border issues

We advise inbound clients on governance, structural and transactional issues associated with establishing and navigating relationships with Friends Of and other U.S.-based affiliate organizations, including with respect to tax, employment and intellectual property matters. We also advise U.S. clients on international grantmaking issues, including the exercise of expenditure responsibility for private foundations.

Provide guidance on fundraising activity

We review charitable fundraising programs, negotiate agreements with fundraising partners and assist clients in complying with State registration requirements by preparing, filing and monitoring State registration filings for charitable solicitations and commercial co-ventures nationwide. 

Structure grantmaking policies

We negotiate and draft grant agreements, including grants for general support and specific domestic and international projects or programs, and we assist our clients in structuring grantmaking policies and procedures.

Advise on gift and bequest planning

We assist our clients in establishing and managing planned giving programs and advise on the tax and regulatory implications of gifts and bequests made to charitable organizations, including donor-advised funds.

Comply with IRS and State tax rules

We help clients manage inquiries from state regulators, respond to allegations of self-dealing, review annual tax filings (e.g., Form 990) and handle other compliance issues. 

Resolve tax audits and controversies

We assist our clients in tax audits, prepare tax positions and protests, and handle appeals and litigation.     

Handle unrelated business income tax issues

We help clients assess potential UBIT liabilities. 

Program-related investments

We help our private foundation clients evaluate and structure program-related investments.

Advise on governance issues

We advise clients on governance issues, including the fiduciary duties of board members and officers, compliance with state law (including as applicable, the New York Nonprofit Revitalization Act), conflicts of interest, committee responsibilities and charters, indemnification rights, and we structure and prepare related policies, including conflict of interest policies, joint venture policies, compensation policies, investment policies, whistleblower policies and document retention policies.

Meet individual goals

We counsel individuals, business owners and corporate executives on all areas of tax and estate planning, and we help individual donors structure gifts, bequests and other charitable giving to meet their financial and personal goals.

Team with entertainment

We have over 40 years of entertainment and media experience, and exempt organization clients have successfully called on us to connect them with television shows, music festivals and other appropriate entertainment vehicles.