Nonprofit and Tax-Exempt Organizations

Delfino Madden attorneys serve as both general and special counsel to a wide variety of nonprofit and tax-exempt organizations on issues ranging from entity formation and obtaining tax-exempt status, to corporate governance and operations/compliance matters, to restructuring, mergers, and other complex business transactions. Our nonprofit/tax-exempt clients include institutes of higher education, healthcare providers, social service organizations, trade associations, religious organizations, arts organizations, sports leagues and private foundations.

In representing this specialized client base, we understand that nonprofit and tax-exempt organizations encounter many of the same issues facing any business, including personnel issues, real estate transactions and day-to-day operational matters including negotiation of contracts and agreements. We draw on the deep and broad experience of our firm’s corporate/business, employment and litigation attorneys to address these general legal needs.

At the same time we recognize that, because of the highly regulated environment in which nonprofit and tax-exempt organizations operate, these organizations also face unique challenges. We bring our expertise in nonprofit law and that of tax-exempt organizations to bear to provide specialized representation on issues unique to the nonprofit/tax-exempt status sector including structuring and operation of affiliated entities, management of restricted funds, property tax exemption, unrelated business income tax issues and the IRS excess benefit transaction rules.