Nonprofit and Exempt Organizations

Tax-exempt doesn’t mean low-maintenance. Nonprofits, associations, and foundations operate under a regulatory framework that demands both technical precision and practical judgment, and the stakes for getting it wrong are high.

Shulman Rogers advises nonprofits, associations, private foundations, public charities, and other exempt entities at every stage of their development. Our practice is led by Nancy Ortmeyer Kuhn, whose background includes service in the IRS Office of Chief Counsel’s Exempt Organizations division. That experience gives our team direct insight into how regulators evaluate risk and where organizations tend to draw scrutiny.

Because nonprofits face the same operational challenges as any organization, including employment matters, real estate, contracts, and disputes, we draw on the full depth of the firm to deliver coordinated counsel across every dimension of the work.

What We Handle

  • Formation and exemption determination for public charities, trade associations, social welfare organizations, private foundations, and social clubs
  • Form 990 review for accuracy, completeness, and potential red flags
  • Unrelated business income tax (UBIT) analysis and planning
  • Joint venture and partnership structuring between nonprofit and for-profit entities
  • IRS and state tax agency representation on exemption, UBIT, excess benefit transactions, lobbying compliance, and conservation easements
  • Governance counseling, board advisory, and fiduciary risk management
  • Employment law counsel, including executive compensation, wage and hour compliance, employee handbooks, and DEI requirements
  • Litigation support and expert witness services in nonprofit governance and civil fraud matters

Practice Chair

Practice Chair