Exempt Organizations Experience

Ballard Spahr LLP

Exempt Organizations

Business and Transactions

Representing charitable organizations in all aspects of their start-up operations, including formation, state and federal tax exemptions, corporate governance and board fiduciary duties, hiring and compensation of employees and consultants, and charitable solicitation licensing and compliance

Counseling boards of directors with conflicts of interest issues, related party transactions with appropriate documentation and due diligence requirements, as well as handling IRS inquiries into such transactions

Assisting affiliated nonprofits to determine and implement their ideal structures, implementing the structure and counseling to ensure ongoing legal and tax compliance, including nonprofits affiliated with for-profit entities

Advising nonprofits on unrelated business income tax matters

Advising corporate, independent and private family foundations regarding compliance with tax rules and regulations, including those related to self-dealing, investments and grant-making such as program related investments and scholarship programs

Advising family foundations in making transitions among generations, including developing programs to involve younger generations to encourage charitable principles, designing ways to impart the founders’ philanthropic ideals to younger generations, and changing leadership following the death of a founder

Advising private foundations regarding conversion to public charity status or private operating foundation status

Negotiating the terms of major gifts, including perpetual naming rights related to educational programs, facilities, faculty positions, and related topics

Representing nonprofits in various business combinations and reorganizations, including divestitures, asset acquisitions, mergers, and affiliations, as well as operations with for-profit subsidiaries

Assisting tax-exempt organizations engaged in lobbying and legislative activities, and counseling to ensure ongoing legal and tax compliance

Counseling corporate foundations in all aspects of their management, including governance, tax compliance, and grant agreements

Advising various public charities on nonprofit law issues related to governance, conflicts of interest, fiduciary duties, private inurement, related party transactions, excess benefit transactions, and best practices to promote compliance and correcting existing violations

Contacts

Kendis Key Muscheid
Team Leader
Tel. 602.798.5410
muscheidk@ballardspahr.com

Wendi Kotzen
Team Leader
Tel. 215.864.8305
kotzenw@ballardspahr.com