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Practice Contacts

Theodore R. Groom
Christine L. Keller
David N. Levine
Louis T. Mazawey
David W. Powell

Related Practices

Tax-Exempt Organizations

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Tax-exempt organizations often face unique tax and employee benefit challenges.  Our tax-exempt organization practice provides coordinated advice on these areas of law.  We regularly assist our clients with the unique state and tax law requirements for tax-exempt organizations.  We also regularly work with our clients on issues involving the Internal Revenue Service's tax-exemption determination letter process, self-dealing, intermediate sanctions, unrelated business income tax, and tax-shelter investment rules.  And we use our employee benefit plans expertise to ensure that our clients, their staffs, and their executives are provided benefits under progressive, legally-compliant employee benefit structures.  Our past experiences include:

  • The development of an over 40-entity tax-exempt corporate structure covering over 20 states so as to maximize each entity's protection from corporate liability, including obtaining applicable income and franchise tax exemptions for the entities.
  • Advice on day-to-day corporate and licensing issues in a "general counsel" style role for small tax-exempt organizations.
  • The design and implementation of a for-profit subsidiary structure to maximize the licensing revenue of a tax-exempt entity.
  • The redesign of a large tax-exempt organization's benefit plans, including the freezing of a defined benefit plan, because of a changing business environment.
  • Creation of defined contribution health care products to allow tax-exempt organizations to more effectively manage their healthcare costs.
  • Drafting employment agreements for officers of a large tax-exempt organization to provide for both current and future deferred compensation while bringing pre-existing split dollar insurance and other benefits into compliance. 
  • Design of 457(b) programs for senior executives in order to increase the tax-advantaged deferred compensation available in their retirement.
  • Negotiation and settlement of Federal Insurance Contributions Act (FICA) payroll tax audits.

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