Not-for-Profit Formation & Governance

Our attorneys serve as counsel and advisors to not-for-profit boards, leadership and unincorporated associations seeking to form a not-for-profit organization, across the full range of not-for-profit legal issues including formation, organization and restructuring, including the creation of subsidiaries, as well as not-for-profit  governance and compliance including tax-exempt filings with state and federal governmental entities. We have significant experience in handling director/trustee, officer, management and corporate member disputes including the drafting of recommendations and policies and procedures to avoid such issues going forward.

The Firm’s representative experience includes:

• The formation of not-for-profit, charitable and other tax-exempt entities.
• Restructuring of not-for-profit organizations, including governance modifications, strategic arrangements and modernization of governance processes, policies and procedures.
• Modification of not-for-profit organizational and corporate documentation pursuant to the New York Nonprofit Revitalization Act.
• Management of all aspects of not-for-profit governance for tax-exempt and partially taxable entities, including annual and special meetings and Internal Revenue Service and state law regulatory filings and compliance including the New York Office of Attorney General Charities Bureau.
• Conversion of non-charitable tax-exempt entities to charitable entities with Internal Revenue Code section 501(c)(3) tax-exempt status.
• Dissolution of tax-exempt entities through the New York Attorney General’s Office or State Supreme Court including applicable regulatory consents.