Our Tax-Exempt Organizations practice area has represented many types of nonprofit organizations. Our clients include § 501(c)(3) charitable, religious and educational organizations, including churches, schools and hospitals, § 501(c)(6) trade associations, § 501(c)(7) social clubs, candidates for federal and state political office, political action committees, healthcare providers, and systems of affiliated tax-exempt organizations. We provide legal services to the tax-exempt community on the following:
- obtaining and maintaining tax-exempt status, corporate governance issues. Unrelated business income tax issues, lobbying and political activities;
- tax filing requirements, including completion of Forms 990, 990-PF and 990-T. Federal and state election laws;
- charitable giving, including charitable lead trusts and charitable remainder trusts; fund raising, including special event fundraising; and participating in the Federal Combined Federal Campaign (“CFC”) and the North Carolina State Employees Combined Campaign (“SECC”);
- excise taxes affecting public charities and private foundations; and
- social clubs, homeowners’ associations and social welfare and community organizations.
Our practice area leader, Steven D. Simpson, is a widely-published author on a host of issues affecting tax-exempt organizations generally, and public charities and private foundations specifically. For additional information, please contact him at email@example.com or by phone at (919) 865-1102.