Nonprofit Governance and Taxation
Nonprofit organizations enjoy unique privileges and face special challenges. We can take you through setting up your organization, gaining IRS tax exempt status, protecting your officers and directors, and obtaining property tax exemptions. On an ongoing basis, we frequently help clients on corporate governance issues and maintaining compliance with their tax exemptions.
ELM lawyers who practice nonprofit governance and taxation law:
Representative matters:
- Our client, a large church, was investigated by the Internal Revenue Service. The IRS alleged that our client may have violated political restrictions placed on 501c3 corporations and may not have reported unrelated business income for one of its ministries. We assisted the client in responding to the IRS. The IRS concluded that our client had not violated the Internal Revenue Code and that the income was not unrelated to its ministry.
- Our client, a private school for troubled youth, had its property tax exemption for its faculty housing revoked, and we appealed. The exemption was restored after we persuaded the Board of Tax Appeals that the Department of Revenue's interpretation of the law conflicted with the First Amendment's guaranty of freedom of religion.
- We have helped dozens of clients obtain tax-exempt status with the IRS or property tax exemptions with the state. From the moment the founders approach us with their dreams, we guide them in establishing the governing documents and structure of the organization with an eye toward minimizing their tax and administrative burdens in order to further the purposes of the organization.
