Working with other firm practice groups, we provide federal and state tax advice and related legal services to a large and diverse group of nonprofit organizations, from universities and hospitals to cultural institutions, trade associations, and private foundations.


One of the nonprofit organization's most valuable assets is its tax-exempt status. Several members of our team concentrate specifically on federal and state tax exemption law, an area defined by the complexity and rapid development of statutory and regulatory change. In a typical year, we form at least 30 new nonprofit organizations and qualify them as tax exempt.

We counsel clients on:

  • Formation and governance
  • Form 990 and IRS compliance
  • Unrelated business taxable income
  • Charitable solicitations
  • Private inurement, excess benefit transactions, and intermediate sanctions
  • Supporting organizations
  • Joint ventures and their federal and state tax ramifications
  • State and local tax exemptions and charitable solicitation registration requirements

Our attorneys counsel private foundations on applicable tax rules, including self dealing, mandatory payouts, and jeopardizing investments. We act as bond counsel, borrower's counsel, and underwriter's counsel in tax-exempt bond transactions and advise nonprofit and for-profit clients on the tax ramifications of partnerships and joint ventures.

But our work is not limited to taxation issues. As with any successful business, our clients require legal services relating to general operations, contracts, employee benefits, finance, intellectual property, labor practices, accounting, and regulatory matters. Our group is supplemented by attorneys with experience in health care, higher education, public finance, family wealth management, real estate, housing, labor and employment, business and finance, and litigation.

Our clients include:

  • 501(c)(3) charities
  • Tax-exempt governmental units
  • 501(c)(2) and (c)(25) title-holding corporations
  • 501(c)(4) service organizations
  • 501(c)(5) labor unions
  • 501(c)(6) professional associations and business leagues
  • 501(c)(7) social clubs
  • 501(c)(8) fraternal organizations
  • 501(c)(9) VEBAs
  • 501(c)(12) cooperatives
  • 501(c)(19) veterans groups

contact

Frederic L. Ballard, Jr. 
Practice Leader
Tel 202.661.2210
flb@ballardspahr.com

Contact

Frederic L. Ballard, Jr. 
Practice Leader
Tel 202.661.2210
flb@ballardspahr.com