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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 gamut 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 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
Law360 2013 Tax Practice Group of the Year
Legal 500 US 2017 International: Tax US Taxes: Financial Products US Taxes: Contentious US Taxes: Non-Contentious
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