Nonprofit & Tax-Exempt Services.
Tax services and full legal representation for nonprofit organizations — public charities, private foundations, charitable trusts, trade associations, cooperatives, and mutual benefit organizations.
Fennemore’s nonprofit and tax-exempt services pair tax counsel with full legal representation for nonprofit organizations. We work with public charities, private foundations, charitable trusts, trade associations, cooperatives, and mutual benefit organizations across California, with the resources of a full-service national firm behind that work.
Our team is invested in the nonprofit community itself. Our attorneys serve on major nonprofit boards, help educate California nonprofits, and have taught at the Nonprofit Resource Center.
What We Handle.
Nonprofit Organizations.
Legal support across the full nonprofit lifecycle, from formation through day-to-day operations.
- Formation, merger, and dissolution
- Tax-exempt status applications — 501(c)(3), 501(c)(4), 501(c)(6), 501(c)(7), and other exemptions
- Registration with the Registry of Charitable Trusts
- Governance policy — compensation, conflicts of interest, and investment
- Operations and employment law
- Relationship agreements — independent affiliates, joint ventures, and government contracts
- For-profit subsidiaries and for-profit/nonprofit partnerships
- Funding — endowments, planned giving, and fundraising
- Guidance on lobbying limitations and prohibited transactions
Federal & State Tax Issues.
Tax matters specific to tax-exempt organizations, at both the federal and state level.
- Unrelated trade or business income
- Election to tax lobbying expenditures
- Nonprofit tax accounting and reporting
- Tax compliance and non-filer penalty abatement
- State tax issues — employment, sales, and property tax law and exemptions
Disputes & Board Matters.
Nonprofits operate on goodwill and a public face, which makes disputes especially sensitive. We help resolve them with that reality in mind.
- Board disputes — both as advocates and as informal mediators
- Disputes with agencies, including the Registry of Charitable Trusts
- Reputation-aware resolution that protects the organization's standing
Attorneys With This Experience.
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Federal Tax Services.
Federal income tax planning, compliance, and IRS controversy work.
State & Local Tax.
California income, franchise, sales, and employment tax planning and audits.
Partnership, Corporate & Special Entity Tax.
Tax planning for partnerships, LLCs, corporations, and other business entities.
Estate Planning Services.
Wills, trusts, and wealth transfer — including charitable foundations and giving.
Real Estate Tax.
Tax planning for real estate transactions, holdings, and transfers.
Business Transactions.
Entity formation, M&A, and reorganizations — the non-tax side of business deals.