Nonprofit Organizations
Starting a nonprofit is an act of mission, but the legal and regulatory requirements for forming and maintaining a tax-exempt organization are real and consequential. The formation process, the application for federal tax exemption, ongoing governance obligations, and state compliance requirements all require careful attention — and mistakes are harder to fix once the organization has begun operating.
I advise nonprofit founders and boards on the formation, governance, and compliance aspects of running a tax-exempt organization, with a focus on getting the structure right from the beginning so that the organization can focus on its mission.
What I Help With
Formation and Corporate Structure
Nonprofit formation begins with selecting the appropriate corporate structure and jurisdiction, drafting articles of incorporation and bylaws that meet state requirements and reflect how the organization will actually govern itself, and establishing the initial board of directors. These foundational documents set the legal framework for everything that follows — getting them right matters more than most founders realize.
Federal Tax Exemption
Obtaining tax-exempt status under Section 501(c) of the Internal Revenue Code — most commonly 501(c)(3) for charitable organizations — requires preparing and filing Form 1023 or Form 1023-EZ with the IRS, including a description of planned activities, governance documents, and financial projections. I advise on exemption eligibility, guide founders through the application process, and help ensure that the organization's structure and activities are consistent with the exemption it is seeking.
Board Governance and Fiduciary Responsibilities
Nonprofit board members have legal duties — the duty of care, duty of loyalty, and duty of obedience — that require attention and informed decision-making. I advise boards on their governance responsibilities, help organizations develop conflict of interest policies and other required internal controls, and assist with board meetings, minutes, and written consents.
Ongoing Compliance
Maintaining tax-exempt status requires ongoing attention: annual filings with the IRS (Form 990), state charitable registration requirements, restrictions on private benefit and private inurement, and limits on political activity and lobbying. I advise existing nonprofits on compliance questions and help boards understand the boundaries of permissible activity for their exempt category.
Who This Is For
My nonprofit clients include founders launching new charitable organizations, established nonprofits addressing governance gaps or compliance questions, and board members seeking to understand their responsibilities. Whether you are starting from scratch or need help bringing an existing organization into compliance, I can provide practical guidance tailored to your organization's size and stage.