Holtzman Vogel’s Non-Profit and Tax-Exempt Organizations Group provides legal counsel to non-profit, tax-exempt, and high-net-worth clients focused on maximizing their advocacy and civic engagement while minimizing their regulatory and tax burdens.
Non-profit and tax-exempt organizations play a vital role in political advocacy, including shaping public policy. However, they are subject to strict oversight and regulation at the federal and state levels, and must comply with a complex set of corporate, tax, fundraising, lobbying, and election laws and regulations.
We represent:
- 501(c)(3) public charities, religious organizations, and private foundations
- 501(c)(4) social welfare organizations, including issue advocacy groups
- 501(c)(6) trade associations
- 527 political organizations
- High net worth individuals
Specifically, our attorneys assist clients with:
- Entity formation, including Articles of Incorporation
- Establishing boards of directors and running board meetings
- Establishing policies to maintain tax-exempt status with federal and state regulators
- General corporate governance issues, including fiduciary duties and conflicts of interest
- IRS applications for tax-exempt status
- Annual corporate reports
- Annual tax-exempt returns, including Internal Revenue Service Form 990
- Lobbying registrations and activity reports
- Registration with and reporting to the IRS, Federal Election Commission, and state agencies, including state attorneys general
- Representation in regulator audits, investigations, or administrative proceedings
- Protecting relationships with donors, including preparing assurance letters.
- Advising donors on giving strategies and compliance matters
- Compliance with federal and state corporate, tax-exemption, fundraising, lobbying, and election laws and regulations
- Contract reviews (including contracts with vendors or consultants)
- Review of advertisements and other communications to ensure compliance with IRS or state regulations and prohibitions
Our attorneys are intimately familiar with the intersection of non-profit organizations, political engagement, and election and campaign laws. We collaborate with clients to craft strategies that meet their goals while minimizing risk and avoiding onerous disclosures.
News & Insights
- Holtzman Vogel Sponsors Annual Blockchain Association Policy Summit's Gala
- New Foreign Influence Probes Put Lobbyists, Politicians on Alert
- In Compliance - Holtzman Vogel's September 2024 Round-Up
- Steve Roberts Speaks on the Pros and Cons of Social Media and Elections
- In Compliance: Holtzman Vogel's August 2024 Round-Up
- Holtzman Vogel Receives Favorable Decision from the Arizona Supreme Court Involving Tipped Workers Protection Act
- Holtzman Vogel Sponsors RNLA Election Law Seminar
- Holtzman Vogel Welcomes New York State Election Law Expert Joseph Burns
- Corporate Regulation and Deregulation After the 2024 Presidential Election
- In Compliance: Holtzman Vogel's July 2024 Round-Up
- Jessica Furst Johnson and Christine Fort Present on Non-Profits and Political Activities During an Election Year
- In Compliance: June 2024 Round-Up
- Jill Vogel Listed as a Top Woman in Leadership by Virginia Business
- Steve Roberts to Speak on PAC Raffles, Sweepstakes & Auctions Webinar
- Holtzman Vogel Recognized by Chambers USA 2024 in Political Law, Environmental Law and Land Use
- FEC Authorizes Federal Candidates and Officeholders to Solicit Unlimited Funds for State Ballot Initiative Committees
- Lawsuit Filed on Behalf of American and Israeli Victims of Hamas Oct. 7 Terrorist Attack Against AJP Educational Foundation, Inc. a/k/a American Muslims for Palestine and National Students for Justice in Palestine
- In Compliance: Holtzman Vogel's April 2024 Round-Up
- Holtzman Vogel Sponsors Annual Pollie Awards and Conference in DC; Host Committee for AAPCF
- In Compliance Newsletter: March 2024 Round-up
- Holtzman Vogel Sponsors Republican Strategy Session at REED Awards and Conference; Steve Roberts and Christine Fort Speakers
- In Compliance: Holtzman Vogel's February 2024 Round-up
- In Compliance: Holtzman Vogel's Monthly Round-Up - January 2024
- Holtzman Vogel Sponsors Annual Blockchain Association Policy Summit
- Jan Baran Co-Chairs and Speaks at PLI's Corporate Political Activities 2023
- Jessica Furst Johnson Speaks at PLI's Annual Corporate Political Activities 2023 Conference
- Jan Baran Panelist for PLI Program: Basics of the Federal Election Campaign Act 2023
- Ten Holtzman Vogel Attorneys Listed by Super Lawyers 2023
- Regulating Robocalls: New FCC Rules Take Effect July 20
- Holtzman Vogel Recognized by Chambers USA for Political Law, Environmental Law and Land Use
- Firm Sponsors 2023 Annual Pollie Award Conference; Jason Torchinsky and Christine Fort Speakers
- State Proposed Bills Would Restrict Free Speech Rights, Add Duplicative Reporting
- How Does Arizona's Legislature Work and Why Is There a COW?
- Early Returns Podcast with Jan Baran - Wes Bizzell: The Role of Corporate America and Associations in Politics
- FEC Releases Increased Contribution Limits for the 2023-2024 Cycle
- Firm Sponsors Annual Arizona Chamber Legislative Luncheon
- Holtzman Vogel Announces Attorney Elevations: Firm continues growth with 40+ lawyers nationwide; represents 70+ entities in 2022 Midterms
- Jan Baran Quoted in POLITICO Article on Non-profits and Fundraising for 2024 Potential Presidential Candidates
- Firm Sponsors Blockchain Association Policy Summit and Gala
- Top Ten Questions from Corporate and Trade Association Clients Approaching Midterms 2022
- Eking Out a Win? Corporate Political Activity in 2022
- (Not) Business as Usual: Corporate Political Activity in 2022: Businesses must assess if, what and how to permissibly engage
- Holtzman Vogel Announces Regional Expansion in Phoenix
- Election Impact 2022 Webinar Series - Bang for Your Buck: Tools & Tactics to Maximize Political Spending
- Political Law Senior Statesman, Jan Baran, Produces “Early Returns” Podcast
- Holtzman Vogel Promotes Rising Stars to Partners and Of Counsel: Firm promotes top talent amidst national expansion
- Holtzman Vogel Partners Participate at Practising Law Institute’s “Corporate Political Activities 2021"