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Exempt Organizations



Exempt Organizations

Chamberlain Hrdlicka’s exempt organizations practice encompasses the entire life-cycle of tax-exempt organizations.  Whether you have an idea for a new nonprofit organization, an existing nonprofit with compliance issues or questions, a proactive desire to better understand your organization’s rights and responsibilities, a need to expand or change your nonprofit’s activities, or a mission that is better served by a combination with another organization or even a winding up of your nonprofit’s activities, Chamberlain’s exempt organization attorneys can guide you through the complex legal issues.

Getting Started

  • Establishing a charitable purpose and mission statement
  • Choice of entity
  • Creation
  • Determining what type of exempt entity
  • Bylaws and other policies
  • State registrations
  • Applications for Federal exemption

Purely Public Charities

  • Lobbying and political activities
  • Unrelated business taxable income
  • Employee compensation
  • Private inurement
  • Fundraising and solicitation
  • Acknowledgement of donations
  • Filing requirements and tax reporting

Private Foundations

  • Supporting organizations
  • Donor advised funds
  • Prohibited activities
  • Lobbying and political activities
  • Excess benefit transactions
  • Taxable expenditures
  •  Investment and distribution requirements
  •  Excess business holdings
  •  Unrelated business taxable income
  •  Acknowledgement of donations
  •  Filing requirements and tax reporting

Fundamental Changes and Business Transactions

  • Mergers, consolidations and sales of assets
  • Joint Ventures
  • Relationships outside the U.S.
  • Conversions from a for-profit to a non-profit enterprise
  • Conversions from one type of  exempt entity to another
  • Divisions
  • Dissolutions and winding up
  • Orphan’s Court Approval
  • Valuation Issues




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