Non-Profit

» Non-profit formation, exemption and governance

Nonprofit Law and Governance

• Formation and incorporation
• Governance and board structure, composition, roles, and responsibilities
• Board/staff relationships, responsibilities, and delegation of authority
• Conflicts of interest
• Liability, risk management, insurance
• Regulatory compliance and annual reporting
• Mergers and affiliations
• Corporate practices and recordkeeping
• Corporate dissolutions

Counsel to the following classifications of 501(c) tax-exempt organizations:

– 501(c)(2) Corporations holding property for tax-exempt organizations
– 501(c)(3) Charitable organizations, including public charities, private foundations, operating foundations, and supporting organizations
– 501(c)(4) Civic organizations
– 501(c)(5) Labor organizations
– 501(c)(6) Professional, business, and trade associations, chambers of commerce
– 501(c)(7) Social and recreational clubs
– 501(c)(8), (9), and (10) Employee associations and fraternal organizations

• Obtaining and maintaining tax-exempt status
• Advocacy, lobbying, and political activities
• Grantmaking practices
• Executive compensation
• Intermediate sanctions
• Public charity support tests and qualification
• Private foundation rules and regulations
• Operating foundation and supporting organization qualification and operating standards
• Disqualified person and self-dealing rules
• Commercial and entrepreneurial activities
• Taxation of unrelated business income
• Corporate Sponsorships
• Annual reporting, Forms 990

Nonprofit Intellectual Property

• Protecting and managing intellectual property:

– Copyrights, trademarks, names, logos, and patents
– Research, business methods, work processes, and trade secrets

• Licensing and royalty agreements
• Private vs. organizational ownership of intellectual property
• Confidentiality, non-competition, and non-solicitation agreements

Nonprofit Organizational Relationships

• Inter-organizational relationships:

– Mergers, acquisitions, consolidations, and dissolutions
– Agreements for joint services, funding, administration, and joint venturing
– Design and implementation of strategic alliances and collaborations

• Intra-organizational relationships:

– Board/staff relationships and responsibilities
– Executive and staff employment agreements
– Contracts for independent contractors, vendors, and consultants