Non-Profit Organizations
The attorneys in McLane Middleton’s nonprofit practice provide comprehensive legal counsel to a wide range of nonprofit organizations across New England. Our attorneys possess in-depth knowledge and experience with the operational and regulatory requirements faced by these organizations.
We represent health care organizations, including hospitals, independent day- and boarding schools, religious organizations, social service agencies, tax-advantaged housing entities, recreational and cultural entities, and private foundations.
- Formation and Tax-Exempt Status: Assistance with the organization of public charities, private foundations, and other tax-exempt organizations, including drafting governance documents and preparing and filing applications for federal tax-exempt status
- Governance: Guidance to boards relating to governance and compliance with state and federal requirements, risk management for trustees and directors, and development of board policies and procedures
- Counseling Matters: Day-to-day legal counsel, including reviewing and drafting contracts, advice on employment, real estate, risk management, and compliance matters
- Charitable Giving: Development of charitable giving programs that preserve philanthropic status and provide donors with appropriate deductions and documentation; creation of endowments; and trust and estate planning for donors, trustees, and beneficiaries
- Mergers and Acquisitions: Legal counsel to nonprofit organizations engaged in complex M&A transactions and joint ventures
- Planning: Guidance to minimize issues related to private foundation status and unrelated business income tax
- Audits: Advocacy at both the state and federal level when authorities raise questions regarding tax-exempt status, assert unrelated business income, or seek to impose private foundation penalties; support with internal audits
- Compensation: Counsel regarding pay, benefits, and pension issues for nonprofit executives
- Tax planning and advice: Practical guidance on any tax questions encountered by clients
- Risk Management and Litigation: Counsel and representation of nonprofit organizations or their directors to limit risk exposure or resolve disputes
