Tax-Exempt Organizations Compliance Counseling

Overview

We assist in the formation and operation of many types of tax-exempt non-profit organizations, including public charities operating under section 501(c)(3) of the Internal Revenue Code, 501(c)(4) issue advocacy groups, 501(c)(6) trade associations, and 527 political organizations. Our work includes preparing and filing articles of incorporation and drafting bylaws, organizational resolutions, and conflicts of interest and other governance policies. We also regularly assist section 501(c) entities with their applications for IRS recognition of tax-exempt status (IRS Form 1023/Form 1024). Such expertise is especially important if a 501(c) entity will be engaging in lobbying or political activities. In addition, we assist section 527 political organizations with their IRS registration and reporting requirements.

Beyond the initial set-up work, we advise our non-profit clients on all manner of corporate and tax matters, including complying with state corporate and charitable solicitation registration requirements and obtaining and maintaining state and local tax exemptions. Many of our tax-exempt clients are subject to regulation by state and local campaign finance, corporate, and tax agencies, as well as the Federal Election Commission (FEC) and Internal Revenue Service (IRS). We are uniquely positioned to guide clients through these multiple, complex, and ever-changing rules.

For more information on concerning tax-exempt organizations, please see the related articles below:

• Attention Nonprofits: the IRS Form 990 Deadline Is Around the Corner, Time to Begin Annual Audit and Review Governance Practices
• Please Stay for the Q&A . . . How the IRS Says It Is Sorry for a Scandal

Contact Us

Robert D. Benton
202.719.7142 | rbenton@wileyrein.com

Thomas W. Antonucci
202.719.7558 | tantonucci@wileyrein.com

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