Tax Issues for Non-Profit Organizations

We have one of the preeminent nonprofit tax practices in the United States. Morrison & Foerster routinely advises a wide range of exempt organizations, including charities large and small, corporate and private foundations, community foundations, and their affiliates. In particular, our lawyers advise private and corporate foundations on matters including grantmaking, international activities, including expenditure responsibility and Patriot Act compliance, investment activities, and program-related and mission-related investing. We represent tax-exempts in mergers, acquisitions, and dissolutions; structure taxable and exempt subsidiaries and affiliates, commercial co-venture arrangements, and joint ventures; negotiate major gifts and intellectual property transactions; and create microfinance and social investing funds.

We address the full range of exemption related issues, including unrelated business income tax, fundraising and corporate sponsorship, state charitable solicitation regulation and co-marketing, compensation, self-dealing and intermediate sanctions, public disclosure requirements, and charitable governance best practices.

Morrison & Foerster is also playing a leading role in the development of new nonprofit corporate forms that are hybrids of for-profit and nonprofit models, such as the low profit limited liability company, which are expected to create new vehicles for corporate social responsibility, and venture philanthropy.  

U.S. News Best Lawyers® Law Firm of the Year 2016
Litigation – Tax

U.S. News Best Lawyers® Best Law Firms 2017
National: Litigation – Tax (Tier 1)
National: Tax Law (Tier 1)
New York: Litigation – Tax (Tier 1)
New York: Tax Law (Tier 1)
Sacramento: Litigation – Tax (Tier 1)
San Francisco: Litigation – Tax (Tier 1)
San Francisco: Tax Law (Tier 1)
Washington, D.C: Litigation – Tax (Tier 2)
Washington, D.C: Tax Law – (Tier 1)

Chambers USA 2017
National: Tax Controversy
California: Tax
New York: Tax

2013 Tax Practice Group of the Year

Legal 500 US 2017
International: Tax
US Taxes: Financial Products
US Taxes: Contentious
US Taxes: Non-Contentious

U.S. News – Best Lawyers® Law Firm of the Year 2016
Litigation – Tax

Email Disclaimer

Unsolicited e-mails and information sent to Morrison & Foerster will not be considered confidential, may be disclosed to others pursuant to our Privacy Policy, may not receive a response, and do not create an attorney-client relationship with Morrison & Foerster. If you are not already a client of Morrison & Foerster, do not include any confidential information in this message. Also, please note that our attorneys do not seek to practice law in any jurisdiction in which they are not properly authorized to do so.

©1996-2019 Morrison & Foerster LLP. All rights reserved.