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Practice Areas :
Tax
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Tax-Exempt and Nonprofit Organizations
Patton Boggs has a comprehensive nonprofit and tax-exempt organization practice. We counsel corporate and family private foundations as well as prominent public charities, such as churches, universities, charter schools and other educational institutions, hospitals and publicly supported charities. Other nonprofit clients include labor organizations, trade associations, social clubs, social welfare organizations, political organizations, state workman’s compensation insurance funds, and governmental entities such as instrumentalities. We represent prominent national nonprofit organizations, such as the Bush-Clinton Katrina Fund, Clinton Bush Haiti Fund and some of the country’s largest public advocacy organizations, as well as smaller single purpose organizations. As the foremost public policy law firm in the country, Patton Boggs is often asked to assist nonprofit organizations by addressing difficult tax issues relating to whether activities constitute lobbying or political activity.
We have assisted hundreds of nonprofit organizations in all phases of their operations from formation, to application for recognition of tax-exempt status, to merger or dissolution. We guide them in establishing a structure that meets their organizational and operational needs. Some structures require complementary affiliated organizations to handle the appropriate tasks required to accomplish their goals. As our clients grow, we handle the issues or concerns that arise from time to time and develop workable solutions that permit them to advance their exempt missions and projects while remaining compliant with the various federal, state and local regulatory rules that pertain to them.
We regularly advise clients on fundraising, the establishment of endowments, grant-making, programmatic activities and permissible political and/or lobbying activities for the various types of tax-exempt organizations. We have established and sought recognition of tax-exempt status for state instrumentalities and addressed unemployment and social security taxes as they apply to instrumentalities. We advise on unrelated business issues, joint ventures and mergers and purchases and sales of trade shows. We have special expertise in international philanthropy, including addressing various concerns that the Treasury Department and the Internal Revenue Service have with foreign activities conducted by charities. We assist clients on routine and difficult nonprofit governance and best practice issues.
Our team of nonprofit organization authorities is often assisted by Patton Boggs lawyers from other practice areas, such as antitrust, intellectual property, employment law and commercial contracts in addressing issues faced by our nonprofit organization clients.
Our strong reputation in Washington is particularly helpful to clients dealing with legislative matters that affect nonprofit organizations or that need assistance resolving difficult tax-exempt organization issues with the Internal Revenue Service.
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practice AREA BREAKING NEWS
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TAX CLIENT ALERT: The Medical Device Excise Tax: What You Don’t Know Could Cost You
August 25, 2010
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Patton Boggs Acquires Breaux-Lott Group
July 1, 2010
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Patton Boggs Taps Top Tax Attorney to Run NY Office
June 15, 2010
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The Impact of the Obama Administration’s International Tax Proposals on US and Overseas Multinationals: ‘Take Two’ - Financier Worldwide
April 2010
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TAX CLIENT ALERT: Tax Provisions in Health Care & Reconciliation Acts
March 31, 2010
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ENERGY & TAX LAW ALERT: Congress Expands Access to Build America Bonds to Promote Renewable Energy and Energy Conservation
March 23, 2010
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TAX CLIENT ALERT: Additional Guidance on Foreign Financial Account Reports
Friday, March 19, 2010
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TAX CLIENT ALERT: Congress Passes the Foreign Account Tax Compliance Act (FATCA) as Part of the Hire Act
Friday, March 19, 2010
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ENERGY AND TAX CLIENT ALERT: IRS Provides Safe Harbor on Tax Treatment of Smart Grid Investment Grants to Corporations
March 11, 2010
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Recent Tax Law Changes Create New Opportunities for Leasing Wind Energy Property
January/February 2010
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