FORMATION OF NONPROFITS AND TAX-EXEMPT STATUS NONPROFIT GOVERNANCE AND POLICIES PLANNED GIVING, CHARITABLE GIVING, AND CROWDFUNDING NONPROFIT MERGERS AND DISSOLUTIONS UNRELATED BUSINESS INCOME TAX LOBBYING AND POLITICAL ACTIVITIES IMPACT INVESTING PRIVATE FOUNDATIONS PUBLIC CHARITIES NON-CHARITABLE EXEMPT ORGANIZATIONS FISCAL SPONSORSHIP AND DONOR-ADVISED FUNDS GRANTMAKING AND INTERNATIONAL ACTIVITIES STRUCTURING RELATIONSHIPS BETWEEN AFFILIATED NONPROFITS ENDOWMENTS AND DONOR-RESTRICTED FUNDS REVIEW OF FORMS 990 AND 990-PF
All aspects of forming a new nonprofit organization, including advice about what type of nonprofit to create to meet your goals, incorporation and bylaws, and preparation of applications for federal and California tax exemptions.
Advice on board structure and functioning, bylaw amendments, organizational policies (such as conflict of interest, gift acceptance, and endowment policies), officer and director fiduciary duties, and guidance on handling transactions between the organization and its officers or directors.
Drafting charitable remainder trusts, charitable gift annuity agreements, and pledge agreements; structuring and determining the tax implications of charitable gifts; advice on California regulatory requirement to issue charitable gift annuities in the state; advising on crowdfunding structuring.
Preparing merger agreements and corporate documents to merge two nonprofits, or to dissolve a nonprofit that is ceasing operations or transferring its programs to another organization; preparing Attorney General notices and handling Secretary of State filings.
Advice on what constitutes unrelated business taxable income, and structuring revenue generating activities to minimize tax.
Guidance on the federal tax rules limiting the lobbying and political activities of tax-exempt organizations, including what is considered lobbying for Section 501(c)(3) charitable and educational organizations, and how much lobbying they can do; what activities will be considered campaign intervention or attempts to influence candidate elections; limits on political activities of Section 501(c)(4), (5), and (6) organizations; and tax rules for Section 527 political organizations.
Advice on mission related investing, program related investments, and impact investing; guidance on social enterprises and hybrid organizations.
Compliance with the additional tax rules applicable to private foundations, including avoiding self-dealing transactions, grant compliance, program related investments, excess business holdings, out of corpus distributions, set asides, equivalency determinations, and funding advocacy.
Structuring a nonprofit to qualify as a public charity rather than a private foundation; supporting organizations; grant compliance for public and community foundations.
Advice on qualifying for and retaining tax-exempt status for nonprofit organizations that are not charitable, including Section 501(c)(4) social welfare and advocacy organizations; Section 501(c)(5) labor, agricultural, and horticulture organizations; Section 501(c)(6) business and professional associations; Section 501(c)(7) social clubs, and Section 527 political organizations.
Drafting fiscal sponsorship policies and agreements; advice on rules for donor-advised funds, such as taxable distributions, prohibited benefits, excess benefit transactions, and excess business holdings.
Drafting grant agreements and grant compliance policies; guidance on grants to non-charities, including expenditure responsibility and equivalency determinations.
Advice on permissible relationships between Section 501(c)(3) charities and affiliated social welfare, labor, or business and professional associations; drafting resource sharing agreements and policies.
Advice on compliance with or modification of donor restrictions; drafting endowment and gift agreements; drafting endowment policies; and compliance with California’s Uniform Prudent Management of Institutional Funds Act.
Review and advise on information returns in the Form 990 series for public charities, private foundations, and other nonprofit organizations required to file Form 990.
phi·lan·thro·py, n, altruistic concern for human welfare.
FORMATION OF NONPROFITS AND TAX-EXEMPT STATUS
NONPROFIT GOVERNANCE AND POLICIES
PLANNED GIVING, CHARITABLE GIVING, AND CROWDFUNDING
NONPROFIT MERGERS AND DISSOLUTIONS
UNRELATED BUSINESS INCOME TAX
LOBBYING AND POLITICAL ACTIVITIES
NON-CHARITABLE EXEMPT ORGANIZATIONS
FISCAL SPONSORSHIP AND DONOR-ADVISED FUNDS
GRANTMAKING AND INTERNATIONAL ACTIVITIES
STRUCTURING RELATIONSHIPS BETWEEN AFFILIATED NONPROFITS
ENDOWMENTS AND DONOR-RESTRICTED FUNDS
REVIEW OF FORMS 990 AND 990-PF