Who We Are
Norris McLaughlin represents a wide range of non-profit organizations, including public charities, private foundations, membership organizations, corporate foundations, and more. Our attorneys have extensive experience with the development and successful maintenance of non-profit organizations, many not only provide legal representation, but have experience not only legal representation, but have experience serving as board members and chairing committees of non-profit organizations in our communities.
Who We Help
We provide daily guidance to all forms of nonprofit organizations, which may include public charities, private foundations, corporate foundations, nonprofit entities created by corporations or trusts, as well as donor advised funds and community foundations.
What We Do
Our attorneys provide guidance and many services to our non-profit and tax-exempt clients, including the following:
- Development and preparation of corporate organizational documents
- Preparation of IRS applications for federal tax exempt status under I.R.C. Section 501( c )(3), 501( c )(4), or 501( c )(6) and other sections
- Financing and fundraising registration and guidance
- Charitable gift and estate tax planning for donors
- Strategies for planned giving and endowments
- Labor and employment services including executive compensation
- Explaining and insuring trustees are familiar and are in compliance with private foundation rules as set forth under the Internal Revenue Code
- Fiduciary responsibilities of Trustees
- Management and governance issues
- Accounting and regulatory proceedings with state attorneys generals as well as the Internal Revenue Service
- Compliance with local and state accounting rules for foundations
- Insuring compliance with all solicitation and fundraising requirements at the international federal, state, and local levels
- Assisting in understanding investment strategies and appropriate asset diversification
- Preparation of state charitable registration filings
- Guidance regarding permitted activities of non-profits
- Unrelated Business Income Tax (UBIT) guidance
- Obtaining state sales tax exemption and real property tax exemption
- Guidance regarding domestic and international grant making
- Guidance regarding excess benefit rules and intermediate sanctions
- Scholarship program guidance
- Guidance regarding private foundation excise taxes
- Preparation of conflict of interest policies
Among the Norris McLaughlin, P.A., attorneys in each of our offices who are members of the Firm’s Taxation practice group are several who devote a significant portion of their practice to the area of tax-exempt organizations law. Our representation of tax-exempt organizations comprises the handling of not only many governance and tax compliance issues, but also some of the more routine legal matters involving leases, employment law, contract matters, investment issues, and state filing issues. These matters relate to the overall matters handled by our Taxation Group, Estate Planning and Administration & Wealth Preservation Group, and Business Law Group.
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