Fundraising and State Tax

Evaluating fundraising activities, identifying registration obligations, and assisting with maintaining compliance, including charitable solicitation registrations and reporting and advising on disclosures required for public solicitations and fundraising events.

Advising clients on applicable state law, preparing exemption applications, and handling renewals.

Developing donation agreements in all forms, including restricted, deferred, and matching agreements and working with clients to address UMPIFA, cy pres, and deviation considerations associated with endowment funds and other restricted gifts.

Assisting clients in states where franchise tax exemption registration obligations apply.

Advising clients on gift acceptance policies and proper documentation of unusual gifts and reviewing proposed capital campaigns and recommending strategies for increased discretion and utility of funding.

Preparing and filing annual reports for clients based on their state of incorporation.

Developing fiscal sponsorship arrangements that allow established 501(c)(3) organizations to provide a funding mechanism for new organizations or incubate programs that advance their charitable purposes.

Evaluating the advisability of registering to do business in additional states (aka "foreign" registrations), such as when a nonprofit expands operations or adds remote employees, and completing, filing, and renewing state-specific registrations, annual reports, and more.

Establishing partnerships with for-profit businesses, helping clients understand their responsibilities and compliance requirements under commercial co-venture agreements, and helping clients take advantage of novel fundraising tools while balancing financial benefits with legal protections.

Drafting and reviewing contracts with professional fundraisers and evaluating any state registration and reporting requirements.