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.