Public Charities & Private Foundations

We help plan, create and operate numerous public and private tax-exempt charitable entities, including schools and educational organizations, medical organizations, religious organizations, environmental and cultural organizations, grant making and operating foundations, social welfare organizations, social clubs, trade associations, title holding companies and others. We advise exempt organizations, including pension funds and governmental entities, on their business and investment activities, including the impact of unrelated business income tax. We plan transactions between tax-exempt and taxable entities to achieve the objectives of both while preserving tax-exempt status. Trustees and directors of tax-exempt organizations often seek our counsel on the implication of rules against self-dealing, private inurement and substantial private benefit.

We also advise estate planning and high net worth clients in creative charitable giving, including the use of charitable remainder trusts, charitable lead trusts, charitable gift annuities, pooled income funds, bargain sales and other sophisticated planned giving devices.