Nonprofit & Tax-Exempt Organizations Attorneys

Running a nonprofit means answering to more than a bottom line — to a mission, a board, donors, regulators, and the communities you serve. The nonprofit lawyers at Premier Legal Solutions LLC counsel charities, foundations, religious organizations, associations, and social enterprises at every stage of the organizational life cycle: formation and tax exemption, governance and compliance, contracts and transactions, and, when necessary, responding to regulators.

We serve as outside general counsel to organizations that cannot justify in-house lawyers but face legal questions every week — and as specialized counsel to founders, boards, and executives navigating a specific milestone or problem.

Nonprofit Formation and 501(c)(3) Tax Exemption

Getting the foundation right saves years of cleanup later. We guide founders through:

• Choice of structure — nonprofit corporation, charitable trust, unincorporated association, and when each makes sense
• Incorporation and organizational documents — articles or certificates of incorporation with the purpose and dissolution language the IRS requires, and bylaws that fit how the organization will actually operate
• Federal tax-exemption applications — IRS Form 1023 and Form 1023-EZ for 501(c)(3) charities, and Form 1024/1024-A for other exempt categories, including 501(c)(4) social welfare organizations, 501(c)(6) trade associations and chambers of commerce, and 501(c)(7) social clubs
• Public charity vs. private foundation classification — and the significantly different rules that follow from each
• State tax exemptions and charitable registrations — the state-level filings that federal exemption does not replace
• Fiscal sponsorship arrangements — for projects not ready to form their own entity, on either side of the relationship
• Responding to IRS questions during the exemption process

Governance, Boards, and Fiduciary Duties

Most nonprofit legal problems are governance problems in disguise. We counsel boards and executives on:

• Fiduciary duties of directors and officers — the duties of care, loyalty, and obedience to mission
• Bylaws review and amendment — aligning the documents with how the organization actually functions
• Conflict of interest policies and transactions — identifying, disclosing, and properly approving insider transactions
• Executive compensation — establishing and documenting reasonable compensation, including the procedures that create a presumption of reasonableness
• Board structure, committees, and meeting practices — quorum, voting, minutes, and delegation done correctly
• Membership organizations — member rights, voting, and disputes
• Governance policies — whistleblower, document retention, gift acceptance, and investment policies

Ongoing Compliance for Tax-Exempt Organizations

Tax exemption is not a one-time achievement; it is an ongoing obligation. We help organizations stay compliant with:

• Annual information returns — Form 990, 990-EZ, and 990-N obligations, and the governance questions the 990 asks in public view
• Charitable solicitation registration — the state-by-state registration and renewal requirements that apply when an organization raises funds, including online fundraising that reaches donors in multiple states
• Unrelated business income tax (UBIT) — identifying when revenue-generating activities are taxable and structuring them appropriately, in coordination with our tax law practice
• Private foundation rules — self-dealing, minimum distributions, excess business holdings, and taxable expenditures
• Lobbying and political activity limits — what 501(c)(3) organizations may and may not do, including the 501(h) election, and the different rules for 501(c)(4)s
• Donor acknowledgment and substantiation — the receipts and disclosures charitable gifts require
• Reinstatement of revoked exemption — for organizations whose exemption was automatically revoked for non-filing
• Property and sales tax exemptions — which are governed by state and local law, follow their own criteria, and are not automatic consequences of federal exemption

Contracts, Transactions, and Strategic Changes

Nonprofits sign contracts, hire staff, lease space, and sometimes fundamentally restructure. We assist with:

• Grant agreements — both receiving grants (government and foundation) and making them
• Contracts and leases — vendor agreements, facility leases, licensing of the organization’s name and marks
• Affiliations, mergers, and consolidations between nonprofit organizations
• Dissolutions and wind-downs — including the charitable-asset distribution rules that govern where remaining assets may go
• Joint ventures and earned-revenue structures — including subsidiaries and hybrid arrangements between nonprofits and for-profit entities
• Employment matters — handbooks, employment agreements, and contractor classification, in coordination with our employment law practice
• Event, facility, and activity permits, in coordination with our business and municipal licensing practice

Regulatory Inquiries, Audits, and Disputes

When a regulator comes calling, early and careful handling matters. We represent nonprofit organizations in:

• IRS examinations of exempt organizations — including audits touching exemption qualification, UBIT, and compensation
• State attorney general and charity regulator inquiries — which oversee charitable assets, solicitation, and governance in most states
• Responding to complaints from members, donors, or the public
• Internal investigations and board disputes — helping organizations address problems credibly before regulators do it for them

Who We Serve

This page is provided for general informational purposes only and does not constitute legal advice or tax advice. It does not create an attorney-client relationship between Premier Legal Solutions LLC and any reader. The outcome of any legal matter depends on its specific facts and circumstances, and prior results do not guarantee a similar outcome in any future matter. Laws governing nonprofit and tax-exempt organizations — including state charitable registration, property tax exemption, and governance requirements — vary by jurisdiction and change over time; nothing on this page should be relied upon as advice for any particular situation. For advice regarding a specific matter, please contact our office to schedule a consultation. Attorney Advertising.