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Non-Profit Corporate Law

Foster Swift attorneys represent individuals and businesses in creating tax-exempt organizations, and represent those organizations in various tax and legal issues that arise during their life cycles.

We frequently create and represent organizations of all sizes. Charitable organizations established under Internal Revenue Code ("Code") §501(c)(3), such as:

  • hospitals
  • private foundations for charitably-inclined individuals
  • publicly-supported charitable organizations
  • community foundations
  • employer-related scholarship programs
  • scholarship programs available to the general public
  • food banks
  • athletic organizations
  • religious organizations
  • schools and other educational organizations
  • thrift stores
  • social services organizations
  • social welfare organizations established under Code §501(c)(4), including non-profit HMOs;
  • trade associations established under Code §501(c)(6);
  • political organizations established under Code §527;
  • pension-related exempt organizations;
  • governmental units described in Code §115; and
  • international nonprofit organizations.

We work on matters involving corporate transactions and other legal issues, tax matters including tax exemption applications, representation before the Internal Revenue Service, and representation before the Michigan Department of Treasury, the Michigan Attorney General, Charitable Trust Section, and the Michigan probate courts.

Representative matters include:

  • Corporate formation
  • Tax exemption applications
  • Prohibited transaction analysis
  • Reasonable compensation analysis and opinions
  • Analysis and planning of corporate transactions involving tax-exempt organizations
  • Analysis of political activities
  • Board of Directors training, and development of internal policies and procedures to ensure tax compliance
  • Advising organizations after the occurrence of prohibited transactions or excess benefit transactions
  • Representation of organizations in connection with governmental investigations of the organization or its key officers, directors, trustees, or employees
  • Dissolution and liquidation of nonprofits

Foster Swift has been named a Tier 1 firm in Non-Profit/Charities Law in Lansing by U.S. News – Best Lawyers® "Best Law Firms" in 2014, 2016, 2017, 2018 and 2019.

Publications & Alerts

News

Events

  • Tax Issues and Challenges Surrounding Innovative Fundraising, MICPA: 2018 Nonprofit Conference, October 9, 2018
Why You Must File a Form 990
Forming A Charity: 501(c)(3) Organization
The Difference Between Nonprofit and Tax-Exempt