Nonprofit organizations represent one of the fastest growing sectors of the U.S. economy. The nonprofit sector is diverse and ever-evolving. The sector includes charities, churches, schools and universities, trade groups and associations, health care organizations, foundations, political action committees, social welfare organizations, and similar organizations.
As the nonprofit sector expands, the activities of nonprofit organizations are becoming more complex. While successful nonprofit organizations have many of the same concerns as for-profit businesses, they must also continually navigate the federal and state rules that apply to them by virtue of their nonprofit status.
Henderson, Caverly, Pum & Charney, LLP, is one of a select handful of firms in California with a practice group devoted entirely to the representation of nonprofit organizations. Our attorneys represent a wide variety of public charities, family foundations, private operating foundations, community foundations, private schools, and other nonprofit organizations. Our clients include scientific research organizations, youth sports organizations, social welfare organizations, zoological associations, business leagues, social clubs, educational institutions and related groups, professional societies, trade associations, religious organizations, hospitals and related groups, and organizations dedicated to animal welfare, environmental protection, human rights, arts and culture, and other philanthropic causes. Our attorneys have represented nonprofit organizations before the Internal Revenue Service, California Franchise Tax Board, California State Board of Equalization, and the California Attorney General’s office and in various federal and state courts.
The laws governing nonprofit organizations are becoming increasingly complex and specialized. Our attorneys and paralegals are experienced in advising and guiding nonprofit organizations through all stages of development and business needs. Our representation of clients includes the following areas:
Nonprofit entity formation and exempt status
Corporate governance and organizational structure
Compliance with federal and state exempt organization tax law
Private foundation matters (i.e. excess business holdings and qualified distributions)
Charitable giving, grant agreements, policies and procedures
Unrelated Business Income Tax (UBIT)
Attorney General inquiries
Endowment funds and agreements
Fiscal sponsorship arrangements
Regulation of advocacy, lobbying and political intervention
Charitable solicitation, including state registration and reporting
Tax-exempt bond financing
Property tax exemption
Negotiation and drafting of commercial contracts
Real property leasing
Program related investments
Mergers and joint ventures
In addition, we advise our clients on other issues related to their activities and their tax exempt status.
When providing our services to nonprofit organizations, our goal is to gain a full understanding of our client’s organization, activities and operating philosophy so that we can support its exempt mission and assist the organization in meeting its goals. Whether you are forming a new nonprofit organization or working for an established organization or foundation, our Nonprofit Organizations Group can assist your organization with its legal needs.
Members of the Nonprofit Organizations Group:
Jonathan A. Grissom, Esq., Chair
Eric A. Baggett, Esq.
Theresa J. Delia, Senior Paralegal
Advisors to the Nonprofit Organizations Group:
Nancy G. Henderson, Esq. (Family Foundations and Planned Giving)
Alan Lautanen, Esq. (California Property Tax)
Brian P. Tsu, Esq. (International Philanthropy)
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