Charitable Organizations and Foundations

We represent clients in the organization and operation of their charitable organizations and foundations, both publicly supported charities and private or family foundations. The firm drafts the necessary incorporation documents or trust instruments to form the basic organization and then prepares, files, and oversees through to completion the IRS Form 1023, Application for Recognition of Tax Exemption (or the similar Form 1024)(and the equivalent state forms) and the IRS's issuance of the formal Determination Letter recognizing the organization's tax-exempt status under Internal Revenue Code § 501(c)(3) or § 501(c)(4). If controversies arise over such status or the issuance of a Determination Letter, we handle negotiations with the IRS (or state authorities) and appeals within the IRS, and if necessary we litigate in all state and federal courts with tax jurisdiction to establish or maintain the organization's tax exemption. The firm also advises clients with respect to management and administration issues arising in the operation of such organizations and foundations.