Exempt Organization and Non-Profit Taxation

Exempt organizations are served best by those lawyers who are both experienced in the field and stay current with the constantly changing law. San Francisco nonprofit attorney Andrew L. Jones’ roots in the tax exempt field are deep. Starting with his first successful application for client tax exemption in 2005, he has steadily built experience in the field from both the client advisory side and as a board member of two exempt organizations.

As more than just a draftsman, Andrew draws on years of experience when advising clients, ensuring that entity form, exempt purposes, governance, and leadership are planned and executed properly. San Francisco nonprofit organizations lawyer Andrew L. Jones can counsel your organization on maintaining its tax-exempt status, on fundraising plans (and all charitable gift planning from donor or donee side), and a range of complex issues, including private benefit and private inurement.

The IRS is applying increasing scrutiny to issues like organizational governance, lobbying and political activities, unrelated business taxable income (UBTI), and investment and financial management issues. Professional counsel is critical in avoiding these and other traps.

Finally, while an ounce of prevention is better than a pound of cure, Andrew is also experienced in minimizing or eliminating exempt organization tax debts. His contacts at both the Franchise Tax Board and the IRS’ Ogden, Utah exempt organizations unit ensure that your choice to retain counsel experienced in this field is rewarded with the most rapid and favorable resolution possible.

Exempt Organization – Representative Client Matters

501(c)(3) charity. Structured financial support of $1-million plus renovation of related 501(c)(7) organization’s headquarters, preparing supporting documentation of permissible expenditures, and instituted systems and controls for proper future governance.

501(c)(7) membership organization acting as general partner in real estate limited partnership. Nine-year (and counting) board service overseeing planned development of $6.5 million housing complex. Overseeing charitable donation of LP interests and potential joint venture or restructuring of partnership.

Three related charitable foundations. Created reasonable compensation report for each in support of managerial compensation; reports included comparability data, legal and factual analysis of job functions.

German cultural nonprofit with new leadership. Aided nonprofit’s management by implementing tax/accounting systems and controls that client lacked as a result of internal turnover; completed federal and California tax returns and Attorney General regulatory filings.

Multiple entities. Secured state and federal tax exempt classifications under both Internal Revenue Code 501(c)(3) and 501(c)(7) and state equivalents.

Executive guidance for client leadership. Created overview of the program-related investments sector of the nonprofit industry. Created educational presentations on nonprofit tax law, operations, and director duties for prospective and current clients.