Overview

HunterMaclean’s corporate and tax attorneys handle the formation and governance of nonprofit entities for a broad spectrum of clients and activities. Attorneys in this area have extensive experience in the formation of nonprofit corporations as well as applying for recognition of federal tax-exempt status. Our attorneys advise their clients about the state and federal regulations that apply to nonprofit and tax-exempt organizations to establish their structure, policies, and procedures to ensure effective operations and regulatory compliance.

HunterMaclean’s nonprofit/tax-exempt organizations practice is the largest and most comprehensive in the region. Our attorneys have formed numerous nonprofit organizations throughout Coastal Georgia ranging from social clubs to the establishment of new churches. Our attorneys are well-versed in complex transactions such as nonprofit mergers, spin-offs, and tax-exempt bond financed projects. We not only possess the technical expertise to represent nonprofit/tax-exempt organizations, but also considerable resources in other areas of the law such as employment, health care, information technology, and specialty litigation for any contingency that may arise.

Experience

Representative tax-exempt bond financing engagements

  • Representation of Memorial Health University Medical Center in connection with the borrowing and reinvestment of tax-exempt bond proceeds used for the construction of health care facilities.
  • Representation of a university in connection with the borrowing and reinvestment of tax-exempt bond proceeds used for the construction of student housing, recreational facilities, and a student union facility.
  • Representation of the Telfair Museum of Art in connection with the following: 
    • The borrowing of tax-exempt bond proceeds used to construct a portion of the Jepson Center for the Arts.
    • The replacement of a letter of credit facility.
  • Representation of a local private school in connection with the following: 
    • The borrowing of tax-exempt bond proceeds used to construct educational facilities.
    • The replacement of a letter of credit facility.
  • Representation of low-income housing developers in connection with the borrowing and reinvestment of tax-exempt housing bond proceeds used for the construction of low-income, multifamily housing.

Representative nonprofit/tax-exempt organization engagements

  • Provide advice and counsel on matters such as nonprofit formation and governance, applying for federal tax-exempt status, group exemptions, unrelated business income tax, qualifying as a 501(c)(3) supporting organization, regulatory compliance and maintaining federal tax-exempt status, changing tax-exempt status, forming a 501(k) childcare organization, and collaborations between tax-exempt organizations to the following types of nonprofit/tax-exempt organizations:
    • Churches and other religious organizations
    • Yacht clubs
    • Athletic booster clubs
    • Golf and tennis foundations
    • Scholarship funds
    • Charter schools
    • Private schools
    • Educational and health care foundations
    • Arts organizations
    • Scholarship funds
    • 501(c)(5) agricultural organizations
    • 501(c)(4) social welfare organizations
    • 501(c)(6) business leagues
    • Other types of 501(c)(3) public charities
  • Provide advice and counsel to private foundations on regulatory compliance and federal tax-exemption matters.

Publications & Presentations

Publications

The Importance of Proper Board of Directors Governnance

This article for Business in Savannah discusses the need for boards to reach their fullest potential and to operate within the boundaries of Sarbanes-Oxley legislation.

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Nonprofits Face Tough Decisions on Funding

In the wake of the economic downturn, the nonprofit sector has experienced tremendous stress from lack of financial support, mainly due to a reduction in charitable donations and available grants, forcing many nonprofit organizations not only to cut back on their community outreach, but also to take draconian operational measures in order to cut costs.

As difficult as the situation may be, it is important for nonprofit organizations facing inevitable layoffs, mergers, furloughs, salary reductions and shut-downs to carefully consider the operational and legal ramifications of each option before moving forward. Consulting the organization’s board of directors and professional financial and legal counsel is highly advised before a nonprofit makes any major decisions.

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IRS Offers One-Time Relief to Nonprofits

The Pension Protection Act of 2006 requires most tax-exempt organizations, with the exception of churches and most church-related organizations, to file an annual tax return with the Internal Revenue Service (IRS). Any exempt organization that fails to file a return for three consecutive years will automatically lose its tax-exempt status.

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News

Attorney Rebecca F. Clarkson Joins HunterMaclean’s Corporate Group

Attorney Rebecca F. Clarkson recently joined HunterMaclean as an associate in the firm’s Corporate Practice Group. She has a legal background in financial services, creditor’s rights, and real estate.

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Georgia CEO: HunterMaclean Marks 135 Years in the Practice of Law

The year 2014 marks the 135th anniversary of HunterMaclean. Lucy Adams from Georgia CEO interviewed Managing Partner Frank Macgill regarding HunterMaclean’s history, areas of expertise, milestone anniversary, and future.

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HunterMaclean Honored in 2014 Edition of U.S. News - Best Lawyers® “Best Law Firms”

HunterMaclean recently earned nine First Tier and four Second Tier rankings in the 2014 edition of  U.S. News – Best Lawyers® “Best Law Firms.”

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Attorney Gregory O. DeBacker Joins HunterMaclean’s Corporate and Tax Practice Group

Attorney Gregory O. DeBacker recently joined the Corporate and Tax Practice Group at HunterMaclean.

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