Tax-exempt organizations face special legal issues that stem from their status as not-for-profit corporations, unincorporated entities or trusts exempt from income taxation. Our firm has deep experience with the special legal issues facing tax-exempt organizations, and we recognize how the tax-exempt status of an organization affects its operations and future. We offer tax-exempt organizations a wide range of legal expertise, including tax, nonprofit corporation and trust law. Our team can assist you in putting together new tax-exempt organizations, structuring charitable contributions and defending your organization’s tax-exempt status. We can also help you connect with many other opportunities and address specific challenges facing tax-exempt organizations.
Our tax-exempt clients include trade associations, public charities, supporting organizations, private foundations, private operating foundations and individuals associated with these organizations as officers, directors and major contributors. Many of these clients are involved in education, grant-making, health care and other economic sectors. We also have significant experience representing tax-exempt organizations before the IRS in challenges to their exempt status.
Because we are a full-service law firm, we also offer assistance with such related legal matters as Tax, Trusts and Estates, Financial Institutions, Debt Finance, Securities, Commercial Real Estate, Employment, Labor and Human Resources as well as Employee Benefits and Executive Compensation.
- Organization of nonprofit corporations and trusts
- Applications to IRS for recognition of exempt status
- Advice on application of nonprofit corporation law and trust law to organizations' operations and restructurings
- Advice on structuring contributions to charitable tax-exempt organizations
- Reorganizations and liquidations of private foundations and public charities
- Advice on state and local issues, including property tax exemptions
- Advice on private benefit and intermediate sanctions issues
- Advice on private foundation excise tax issues
- Advice concerning unrelated business income taxation
- Advice concerning sales, use and property tax issues
- Defense of challenges to income tax exemption
News & Publications
- Recognized Nationally for Best-in-Class Client Service, Smith Anderson is Named to the BTI Client Service A-Team11.30.2016
- Walter Rogers’s Article “Contribution of Appreciated Property to a Partnership: More Than Just a Nice Credit to the Capital Account” is published in The Practical Tax Lawyer02.07.2011
- Walter Rogers’s article “Valuation for Gift Tax Purposes: It Ain’t Over Till It’s Over” Published by NCBA Periodical01.06.2011