Capabilities / Nonprofit Organizations & Religious Institutions
Placing a focus on purpose.
More than 100 attorneys firmwide regularly counsel tax-exempt clients that range from global entities to local 501(c)(3) organizations, as well as the individuals and entities that interact with them. Our team of nonprofit attorneys tailors creative legal strategies that fit each group’s unique business needs while advancing its mission.
Our law firm's team of nonprofit attorneys handles issues common to tax-exempt organizations, such as formation, compliance, private benefit or inurement, conflicts of interest, sanctions, penalties, loss of tax-exempt status, tax management, outsourcing, joint ventures, financing, real estate transactions, employment and labor issues, litigation and general commercial transactions. Our attorneys for nonprofit organizations also advise individuals and businesses on the use of private foundations, split interest trusts and other charitable giving techniques designed to maximize tax incentives.
Representative Experience
Religious Institutions
- Guided the Archdiocese of Milwaukee through a multiyear restructuring process involving questions of first impression under the Religious Freedom Restoration Act.
- Represented numerous denominations in issues as varied as real estate, church pension plans, tax issues involving clergy, planned giving, litigation and employment counseling.
- Represented large church organization in updating retirement plan documents, retirement plan administration and correcting past errors with the Internal Revenue Service.
- Advised the self-insured health plan of a large religious organization on navigating new contraception rules under the Affordable Care Act.
- Prepared use restrictions in real estate conveyance documents to ensure building’s continued use as a church after its sale.
- Represented a congregation in its acquisition of two apartment buildings for use in prison ministry.
- Developed and implemented a for-profit subsidiary and commercial enterprise that is controlled by a faith-based organization and provides funding and employment for the organization’s constituents.
Museums
- Serve as general counsel for major art institutions, offering guidance on governance, charitable giving, employment matters, intellectual property, tax issues, litigation, construction, employee benefits and public finance.
- Advised the Saint Louis Art Museum on all aspects of a $150 million building expansion.
- Counseled museum on labor negotiations involving three bargaining units.
Colleges, Universities and Schools
- Authored an amicus brief before the U.S. Supreme Court on behalf of a nonprofit serving the largest urban school districts in America.
- Advised universities on structuring for-profit and nonprofit joint venture to maximize potential while protecting tax-exempt status.
- Served as general counsel to the Kansas City Public Schools in its efforts to sell, lease and repurpose vacant school buildings.
Hospitals and Healthcare Systems
- Successfully reorganized multiple nonprofit public hospitals through Chapter 11 bankruptcies.
- Obtained federal tax-exempt status as a charitable organization for medical service and research organizations spearheaded by private physicians.
- Assisted a hospital with the decision to augment its audit committee membership and charter.
Community Foundations and Other Nonprofits
- Defended numerous tax-exempt organizations in connection with IRS audits.
- Created employee benefits and executive compensation plans for nonprofit cultural institutions.
- Successfully advocated on behalf of political groups to place measures on statewide ballots.
- Provided real estate contract drafting and review for a local watershed conservation nonprofit.
- Designed cash balance retention plans for two top executives of a cultural institution;
- Advised foundation, from contract negotiation through closing, on purchase of real estate from a church.
- Represented two foundations on the purchase and subsequent lease of several buildings that were redeveloped as an animal shelter.
- Advised nonprofit arts organization on all aspects of the development and management of a public garden.
- Represented nonprofit organization that provides employment for blind individuals in all its labor and employment matters nationwide.
- Served as general counsel to a national nonprofit, handling all of its governance and corporate issues, employment matters, litigation, general contract review, board counsel and tax advice.