Exempt Organizations

Stoel Rives has extensive experience representing a variety of tax exempt organizations, including public charities and private foundations, private operating foundations, hospitals and educational institutions.

Our lawyers are experienced in advising on the needs and challenges facing nonprofit organizations, including:

  • Formation and structuring of nonprofit entities
  • Completion of application for exempt status and filing with the Internal Revenue Service (IRS)
  • Advice to boards of nonprofits on corporate governance
  • Interpretation of trust and nonprofit corporation laws
  • Advice on various issues arising under IRC §§ 501(c)(3) and 509
  • Advice on compliance with private foundation rules (particularly IRC §§ 4940-4945)
  • Advice on grant-making agreements and strategies
  • Preparation and submission of private letters ruling requests to the IRS
  • Assistance with intermediate sanctions rules
  • Representation at IRS audits
  • Advice regarding unrelated business taxable income tax issues
  • Negotiation of investment management agreements
  • Negotiation of terms of investment partnerships
  • Joint ventures with for-profit entities
  • Preparation of expenditure responsibility agreements
  • Negotiation of office and equipment leases
  • Advice on lobbying and other advocacy work at the local, state and national level
  • Resolution of various employment issues
  • Assistance with obtaining court approvals for certain transactions
  • Advice regarding strategic alliances with other exempt organizations
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