- Congressional Investigations & Criminal Defense
- Election Law & First Amendment Litigation
- Federal Election Commission Representation
- Federal & State Campaign Finance
- Federal & State Ethics
- Federal & State Lobbying
- Federal & State Pay-to-Play
- Foreign Agents Registration Act
- Foreign Corrupt Practices Act and Anti-Corruption
- Lobbying & Campaign Finance Reporting Services
- Pay-to-Play Survey
- Political Law Compliance Counseling
- State Lobbying & Gift Law Guide
- Tax-Exempt Organizations Compliance Counseling
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
Thomas W. Antonucci
202.719.7558 | tantonucci@wileyrein.com
Our People
News & Insights
News & Insights
- September 9, 2016 | Washington, DC | EVENTPractising Law Institute's Corporate Political Activities 2016: Complying with Campaign Finance, Lobbying and Ethics Laws
- September 8, 2016 | Washington, DC | EVENTPractising Law Institute's Corporate Political Activities 2016: Complying with Campaign Finance, Lobbying and Ethics Laws
- September 8, 2016 | Washington, DC | EVENTPractising Law Institute's Corporate Political Activities 2016: Complying with Campaign Finance, Lobbying and Ethics Laws
- September 8, 2016 | Washington, DC | EVENTPractising Law Institute's Corporate Political Activities 2016: Complying with Campaign Finance, Lobbying and Ethics Laws
- September 8, 2016 | Washington, DC | EVENTPractising Law Institute's Corporate Political Activities 2016: Complying with Campaign Finance, Lobbying and Ethics Laws
- September 8-9, 2016 | Washington, DC | EVENTPractising Law Institute
- March 2016 | NEWSLETTER
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- March 2016 | ARTICLEThe American Bar Association's Business Law Today
- February 2, 2016 | MEDIA MENTIONMarketplace
- September 2015 | NEWSLETTER
- June 17, 2014 | MEDIA MENTIONThe New York Times
- March 26, 2014 | PRESS RELEASE
- February 14, 2014 | MEDIA MENTIONThe Daily Caller
- February 11, 2014 | MEDIA MENTIONCQ Roll Call
- January 23, 2014 | MEDIA MENTIONThe Washington Times
- May 21, 2013 | MEDIA MENTIONThe Washington Post, The Wall Street Journal
- May 20, 2013 | MEDIA MENTIONBloomberg Law
- April 2013 | ARTICLEThe Metropolitan Corporate Counsel Vol. 21, No. 4
- September 21, 2012 | MEDIA MENTIONThe Washington Post
- August 27, 2012 | MEDIA MENTIONThe Hill
- August 20, 2012 | MEDIA MENTIONBloomberg BNA's Money & Politics Reporter
- August 20, 2012 | MEDIA MENTIONNPR
- August 16, 2012 | MEDIA MENTIONThe Washington Post
- August 16, 2012 | MEDIA MENTIONUSA Today
- August 13, 2012 | MEDIA MENTIONBBC
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- August 7, 2012 | MEDIA MENTIONThe Washington Post
- August 3, 2012 | MEDIA MENTIONCampaigns & Elections
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- July 19, 2012 | ARTICLEUSA Today
- July 19, 2012 | MEDIA MENTIONUSA Today
- July 16, 2012 | MEDIA MENTIONPolitico
- July 6, 2012 | MEDIA MENTIONThe Diane Rehm Show
- July 2, 2012 | MEDIA MENTIONFinancial Times
- June 27, 2012 | MEDIA MENTIONMSNBC; The Associated Press
- June 25, 2012 | MEDIA MENTIONThe New York Times
- June 20, 2012 | MEDIA MENTIONCBS News
- June 12, 2012 | PRESS RELEASE
- June 7, 2012 | PRESS RELEASE
- June 5, 2012 | MEDIA MENTIONThe Associated Press
- June 5, 2012 | MEDIA MENTIONThe Wall Street Journal
- May/June 2012 | ARTICLECombating Cybersquatters: A Legal PrimerCampaigns & Elections
- June 1, 2012 | MEDIA MENTIONUSA Today; The Washington Post; Politico
- May 25, 2012 | ARTICLEAmerican Banker
- May 25, 2012 | MEDIA MENTIONThe Metropolitan Corporate Counsel
- May 23, 2012 | MEDIA MENTIONThe New York Times
- May 22, 2012 | MEDIA MENTIONUSA Today
- May 18, 2012 | MEDIA MENTIONThe Diane Rehm Show
- May 15, 2012 | MEDIA MENTIONUSA Today
- May 4, 2012 | MEDIA MENTIONNPR
- May 1, 2012 | MEDIA MENTIONThe Wall Street Journal
- April 27, 2012 | MEDIA MENTIONMSNBC
- April 27, 2012 | PRESS RELEASE
- April 26, 2012 | MEDIA MENTIONCBS News; National Journal
- April 24, 2012 | MEDIA MENTIONReuters
- April 20, 2012 | MEDIA MENTIONBloomberg Businessweek
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- April 12, 2012 | MEDIA MENTIONCBS News
- April 10, 2012 | MEDIA MENTIONInside Investor Relations
- April 4, 2012 | MEDIA MENTIONSlate
- March 28, 2012 | MEDIA MENTIONReuters
- March 15, 2012 | MEDIA MENTIONThe Atlantic
- March 14, 2012 | MEDIA MENTIONUSA Today
- March 13, 2012 | MEDIA MENTIONSmart Money Magazine
- March 12, 2012 | MEDIA MENTIONPolitico; Roll Call
- March 5, 2012 | MEDIA MENTIONThe Washington Post
- February 16, 2012 | MEDIA MENTIONThe Wall Street Journal
- February 16, 2012 | MEDIA MENTIONBBC; The Associated Press
- February 9, 2012 | MEDIA MENTIONRoll Call; Bloomberg BNA
- February 7, 2012 | MEDIA MENTIONBloomberg Businessweek
- February 7, 2012 | MEDIA MENTIONThe Wall Street Journal
- February 6, 2012 | MEDIA MENTIONThe Atlantic; Boston Globe
- February 3, 2012 | MEDIA MENTIONFinancial Times; Roll Call
- January 30, 2012 | MEDIA MENTIONLos Angeles Times; Fox News
- January 20, 2012 | MEDIA MENTIONThe Boston Globe; CNBC
- January 18, 2012 | MEDIA MENTIONLos Angeles Times; The Associated Press
- January 17, 2012 | MEDIA MENTIONFinancial Times
- January 17, 2012 | MEDIA MENTIONThe Wall Street Journal
- January 17, 2012 | MEDIA MENTIONThe Diane Rehm Show
- January 10, 2012 | MEDIA MENTIONRoll Call
- January 9, 2012 | MEDIA MENTIONThe Washington Times; Chicago Tribune
- January 5, 2012 | MEDIA MENTIONBloomberg News
- January 5, 2012 | MEDIA MENTIONThe Washington Post
- January 4, 2012 | MEDIA MENTIONThe Wall Street Journal
- January 4, 2012 | MEDIA MENTIONPolitico
- January 3, 2012 | MEDIA MENTIONThe Hill
- December 29, 2011 | MEDIA MENTIONRoll Call
- December 22, 2011 | MEDIA MENTIONThe Diane Rehm Show
- December 19, 2011 | MEDIA MENTIONPolitico
- December 19, 2011 | MEDIA MENTIONNational Journal
- December 15, 2011 | MEDIA MENTIONRoll Call
- December 6, 2011 | Washington, DC | EVENTCongressional Testimony on the Stop Trading on Congressional Knowledge (STOCK) Act and the Regulation of Political IntelligenceBefore the Committee on Financial Services, US House of Representatives
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- January 10, 2011 | ARTICLECompliance Reporter
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- November 24, 2009 | PRESS RELEASE
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- June 29, 2009 | PRESS RELEASE
- December 31, 2008 | PRESS RELEASE