Tax Issues for Not for Profits


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 2016
National: Tax Controversy
California: Tax
New York: Tax


Law360
2013 Tax Practice Group of the Year


Legal 500 US 2016
International: Tax
US Taxes: Financial Products
US Taxes: Contentious
US Taxes: Non-Contentious

Thomas A. Humphreys
Partner
New York
(212) 468-8006

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

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