We advise nonprofit tax-exempt organizations on all manner of corporate, tax, compliance, and other matters. We assist in the formation and operation of various types of tax-exempt non-profit organizations, including public charities and private foundations operating under section 501(c)(3) of the Internal Revenue Code, 501(c)(4) issue advocacy groups, 501(c)(6) trade associations, and 527 political organizations. Our work includes all aspects of establishing an exempt organization, from preparing and filing articles of incorporation to drafting bylaws, organizational resolutions, and corporate governance policies.
Many of our tax-exempt clients are subject to regulation by state and local campaign finance, corporate, and tax agencies, as well as the Federal Election Commission (FEC) and Internal Revenue Service (IRS). We are uniquely positioned to guide clients through these multiple, complex, and ever-changing rules.
We regularly assist section 501(c) entities with their applications for federal and state recognition of tax-exempt status and section 527 political organizations with their IRS and/or FEC registration and reporting requirements. Beyond the initial set-up work, we advise our non-profit clients on all manner of tax matters, including rules governing lobbying and political campaign activities, IRS reporting requirements (Form 990), and unrelated business income tax issues. We also advise on corporate and other important matters, including complying with state charitable solicitation registration requirements, advising boards of directors and officers on corporate governance, fiduciary duties and best practices, structuring and operating with affiliated exempt organizations and for-profit entities, and drafting agreements with consultants and vendors.
- Congressional Investigations and Oversight
- Election Law & First Amendment Litigation
- Federal Election Commission Representation
- Federal Gift Rules Assistant Mobile Application
- Federal & State Campaign Finance
- Federal & State Ethics
- Federal & State Lobbying
- Federal & State Pay-to-Play
- Foreign Agents Registration Act (FARA)
- Foreign Corrupt Practices Act (FCPA) and Anti‑Corruption
- Lobbying & Campaign Finance Reporting Services
- Pay-to-Play Survey
- Political Law Compliance Counseling
- State Lobbying & Gift Law Guide
- Tax-Exempt Organizations Compliance Counseling
Related News & Insights
- NewsletterPolitical Campaign Activity and Exempt OrganizationsElection Law NewsJuly 2021Carol A. Laham, Thomas W. Antonucci
- ArticlePolitical Campaign Activity and Exempt-OrganizationsThomson Reuters: Practical Tax Strategies; Taxation of ExemptsJune 21, 2021Carol A. Laham, Thomas W. Antonucci
- Media MentionCaleb Burns Discusses Enforcement of IRS Disclosure Rules Related to ‘Stop the Steal’ Political NonprofitABC NewsFebruary 26, 2021Caleb P. Burns
- NewsletterIRS Form 990 Filing Due November 16, 2020Election Law NewsSeptember 2020Thomas W. Antonucci