Nonprofit Organizations

Details

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 and independent schools 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.

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