| Leaders of tax-exempt organizations are under increasing pressure, not only to fulfill their missions but to navigate multiple layers of complex and ever-changing laws and regulations. At the same time, the level of scrutiny by Congress, regulators, the press and the public has never been higher. Successful organizations must demonstrate transparency, good governance practices and stewardship.
The lawyers in Davis Wright Tremaine’s Tax-Exempt Organizations (TEO) practice are an experienced and highly dedicated team who can provide the assistance you need so you can focus on advancing important causes. Our depth and years of experience in the field are recognized nationally and are unsurpassed in the Northwest.
Our TEO lawyers provide a unified, full continuum of services. We identify the optimal structure to achieve charitable goals, form new organizations and qualify them for federal and state tax exemption. We design grantmaking and operational compliance programs, represent TEOs in IRS audits and Attorney General examinations, and handle challenges to tax exemption in litigation. We assist organizations with state nonprofit and charitable trust issues, corporate governance, executive compensation, unrelated business income tax planning, mergers and restructurings, joint ventures and tax-exempt bond financings. We also assist individuals and charitable organizations in effective venture philanthropy, micro-lending, cross-border giving and international programs.
Davis Wright Tremaine represents a broad range of nonprofit organizations, including:
- Family and corporate foundations
- Community foundations
- Health care systems and hospitals
- Research institutes
- Global health and development organizations
- Performing arts organizations
- Museums
- Schools and universities
- ANCSA and Native American Philanthropies
- Trade associations
- Social welfare organizations
- Organizations involved in lobbying and political activities
Our comprehensive experience with a wide range of organizations and legal issues ensures that we can provide you and your organization with high-quality and efficient service in a way that few firms can match. |
Selected Experience Create and implement grantmaking compliance programs for domestic and international grantmaking for foundations and public charities. (Ongoing) Form, develop grantmaking strategies for and provide ongoing advice, including anti-terrorism diligence practices, to 'friends of' organizations supporting foreign charities. (Ongoing) Represented nonprofit vision care organization and its affiliates in federal court actions in California and Ohio seeking to restore exempt status under Section 501(c)(4) of Internal Revenue Code and obtain refund of over $50 million in federal taxes paid. (S.D. Ohio 2009) Successfully handled IRS audit of senior executive of large nonprofit, resulting in IRS agreeing to drop all assertions of intermediate sanctions penalties. (2008) Planned and implemented dissolution of endowment trust into operating related charity, including securing attorney general approval. (2008) Negotiated changes in charitable use restrictions imposed by historic gift document on museum with state attorney general. (2008) Accomplished restructuring of California community foundation supporting organization into major corporate private foundation. (2008) Issuance of tax-exempt bonds. (2008) Planned and implemented major consolidation of multiple related family foundations to enhance coordination and efficiency of family philanthropy. (2007) | | Search Experience | | | |  |
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