At Shulman Rogers, we bring a deep wealth of knowledge to the issues confronting tax-exempt organizations at every stage of their lifecycle. In addition to formation and ongoing operational matters, we regularly advise nonprofit and other exempt entities on IRS inquiries, tax controversy issues and governance best practices. Our attorneys include former Internal Revenue Service professionals from Chief Counsel, Exempt Organizations, giving us insight into the issues most likely to draw regulatory scrutiny.

Beyond tax considerations, we understand that tax-exempt organizations are also employers. We advise nonprofits on the employment and labor law issues that intersect with nonprofit operations, including workforce compliance, employee policies, executive compensation and risk management. We routinely negotiate joint ventures between nonprofit and for-profit entities and counsel associations, public charities, private foundations, social clubs and other exempt organizations on a wide range of legal and operational challenges.

Tax-Exempt Organizations

  • Prepare requests for exemption determination letters for charitable organizations, trade associations, social clubs and other tax-exempt organizations
  • Review Forms 990 and other tax filings for red flags, inconsistencies and completeness
  • Review activities to determine liability for unrelated business income tax
  • Structure partnerships or joint ventures with non-exempt businesses to ensure tax-exempt status is protected
  • Represent tax-exempt entities before the Internal Revenue Service and state tax agencies on issues involving exemption, UBIT, lobbying, private foundation excise taxes, Section 4958 excess benefit transactions, conservation easements and related matters
  • Represent tax-exempt entities in non-tax litigation involving tax-related or governance issues
  • Serve as expert witnesses in tax and non-tax litigation involving nonprofit governance and civil fraud connected to exempt organizations
  • Handle matters involving Section 501(c)(4) social welfare organizations, including political and lobbying compliance
  • Advise clients on syndicated and non-syndicated charitable conservation easements
  • Counsel tax-exempt organizations on employment and labor law matters, including employee handbooks, wage and hour compliance, DEI compliance, discrimination and harassment issues, leave laws, executive and key employee compensation and risk mitigation strategies
  • Advise clients regarding syndicated and non-syndicated charitable conservation easements

Practice Chair

Practice Chair