Our clients run the gamut from recently incorporated, fledgling nonprofit organizations to well-established, well-known organizations with multi-million dollar budgets and a global presence. We take care and pride in carefully tailoring the types of legal services we provide for a particular client to the needs of that client. For some clients, we act as outside general counsel or outside federal tax counsel (or both), addressing the full range of legal or tax issues that the organization is confronted with in the course of furthering its nonprofit mission. For other clients, we handle discrete legal and tax issues when our specialized knowledge or experience is needed to supplement the organization’s in-house legal and tax capabilities. Finally, for many clients, our principal role is to provide the experience and substantive knowledge needed to guide them through an IRS audit, voluntary disclosure, criminal investigation, or state or federal court action. Whatever a client’s need may be, our goal is to provide outstanding legal services and build a professional relationship that extends beyond the issue or crisis at hand.
The following is a list of the most common types of legal services we provide to our clients, as well as the most common legal issues we have addressed for our clients. We have also addressed many other tax and legal issues for our clients, so please contact us to discuss our experience and ability to help with other issues not identified below.
IRS Audits
Voluntary Disclosures (Non-filing and Non-payment of Taxes)
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- Children's Ministry Policies and Handbooks
- Employee and Volunteer Screening
- Child Abuse Prevention Training
- Release Forms and Waivers
- Client Assistance with Responding Internally to Child Abuse Allegations
- Child Abuse Reporting Compliance
Legal Audits and Internal Investigations
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- Declaratory Judgment Suits (Tax-Exempt Status)
- Tax Refund Actions
- Federal Excise Tax Suits
- Federal Question Law Suits
- Employment and Discrimination Suits
- Real Estate Transactions, including religious and educational ad valorem exemption
- Contractual Disputes
- Insurance Disputes
- Construction Disputes
- Freedom of Information Act (FOIA) Suits
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- Guidance Regarding Restrictions on Political Activities and Lobbying
- Governmental Agency Representation
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- Dealing with Governmental Entities
- Zoning Laws
- Building Laws
- Imminent Domain
- Questions Regarding Title
- Finance and Traditional 3rd Party Private Financing
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- IRS Appeals: Protests and Appeals Conferences
- Voluntary Disclosures (Non-filing and Non-payment of Taxes)
- Penalty Abatement Requests
- Tax Compliance Reviews
- IRS Private Letter Rulings
- Tax Opinion Letters
- Cross-Border Withholding and Reporting (Payments to Nonresident Aliens)
- Employment Tax Withholding Issues
- FBAR Reporting
- State Franchise Tax Exemptions
- State Sales Tax Exemptions
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- Guidance Regarding Implications of Self-Employment vs. Employee Classification
- Guidance Regarding Implications of Opting Out of Social Security
- Parsonage and Housing Allowance Issues
- Confidentiality Issues and the Clergy-Penitent Privilege
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- Assistance and Training of Board of Directors
- Board Meeting Attendance and Documentation
- Corporate Resolution Drafting
- Conflict of Interest Avoidance, Disclosure, and Documentation
- Whistleblowing Compliance
- General Religious Nonprofit Corporate and Commercial Law Issues
- Risk Management of Nonprofit Organizations
- Succession Planning
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- Dealing with Governmental Entities
- Guidance and Facilitation of Asset Purchases
- Drafting and Negotiating Commercial Lease Agreements
- Guidance Regarding Zoning Laws
- Guidance Regarding Building Laws
- Drafting and Negotiating Construction Contracts
- Guidance Regarding Eminent Domain Issues
- Adverse Possession Claims
- Guidance Regarding Liens, Deed Restrictions, and other Title Related Issues
- Drafting and Guidance of Finance and Traditional Third Party Private Financing
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- Incorporation
- Certificates of Formation
- Bylaws
- Tax Identification Number
- Board of Director Formation
- Registration to do Business
- Fictitious Name Registration
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- Employment Policies and Handbooks
- General and Executive Level Employee Contracts
- Early Retirement and Incentive Structuring
- Employee Complaints and Discrimination Allegations
- Wage and Hour Disputes
- Wrongful Discharge Claims
- Sexual Harassment Compliance and Complaints
- Worker Classification (Employee vs. Independent Contractor)
- Independent Contractor Agreements
- Separation Agreements
- Confidentiality Agreements
- Volunteer Policies and Handbooks
- Structuring and Compliance of Internship Programs
- Social Media Policies
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- Copyrights and Trademark Application Filings
- Music Licensing, Production, and Duplication
- Intellectual Property and License Agreements
- Royalty Agreements
- Assistance Regarding use of Copyrighted Materials
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- Drafting and Filing of Recognition of Tax Exempt Status Application (IRS Form 1023)
- Drafting and Filing of Group Exemption Application (Form 1024)
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- Annual Information Returns (990s)
- Guidance Regarding Expenditure of the Organization's Funds
- Charitable Giving Rules
- Charitable Donations and Substantiation
- Planned Giving Issues Facing Nonprofit Organizations
- Charitable Soliciation Registration and Compliance
- Compliance with Federal Guidelines Regarding International Activities
- Insurance Coverage Considerations and Guidance
- Unrelated Business Activities
- Vendor Contracts
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- Articles of Incorporation/Certificates of Formation
- Bylaws
- Federal Employment Identification Number
- Tax Identification Number
- Board of Director Formation
- Registration to do Business
- Fictitious Name Registration
- Structuring and Operation of Subsidiary Entities
- Conversion of Entities
- Mergers and Aquisitions
- Asset Purchase Agreements
- Winding down and Dissolution of Entities
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- Compensation Studies
- Guidance Regarding Formation of Independent Compensation Committees
- Implementing and Documenting Parsonage Allowance or Housing Allowance
- 403(b) Plans and Rabbi Trusts
- Intermediate Sanctions (Excess Benefit Transactions)