- Commercial
- Energy
- Entertainment
- Information Technology
- Intellectual Property & E-Commerce
- Corporate
- Financial Services
- M&A
- Private Equity
- Securities
- Start-Ups
- Defense & Aerospace
- Investment Funds
- Labor & Employment
- Litigation
- Real Estate
- Tax
- Corporate Tax
- Employee Benefits & Executive Compensation
- Non-Profit & Tax-Exempt Organizations
- הגנה ותעופה
- ייצוג בבית משפט
- מסחרי
- מסים
- הטבות עובדים ומנהלים
- מס תאגידי
- נדל״ן
- עבודה ותעסוקה
- קרנות השקעה
- תאגידי
Non-Profit & Tax-Exempt Organizations
Whether you are a non-profit or a tax-exempt organization looking for day-to-day support or are about to embark on a specific transaction, you benefit from close collaboration with professionals offering implementable practical business solutions. At SWA, our intimate grasp of the technical issues facing these unique type of clients helps us to provide you with a complete offering, dealing with specific complex issues arising from transactions, operational changes, dealings with for-profit entities, or amendments to tax laws.
A wide range of clients rely on our comprehensive understanding of all the commercial issues they face, reassured by our successful track record, the many years of experience at major New York law firms and global business outlook. These clients include:
• Public charities, such as universities, colleges, and other educational organizations
• Hospitals and medical facilities
• Grant-making organizations, including family and corporate foundations, community foundations and supporting organizations
• Social welfare organizations
• Trade associations
• And religious organizations and charitable mission-based organizations
We guide these clients throughout their entire life cycle, working closely with them from the formation of the non-profit and obtaining tax-exempt status from the IRS to ongoing compliance and major events in the organization’s strategy. We also ensure that our tax exempt organizations are effectively supported in relation to:
• Compliance with Federal and state laws and regulations governing fund-raising and client operations
• Internal compliance reviews
• And appearances before Federal and state agencies
Engagements Have Included
- Unrelated Business Income tax (“UBIT”) aspects of complex transactions and financial investments.
- Qualifying for and preserving supporting organization status.
- Private foundation excise tax regime on self-dealing, net investment income, undistributed income, excess business holdings, jeopardizing investments, and taxable investments.
- Executive compensation, employment tax liabilities, and other employee benefits issues including Section 4958 taxes on excess benefit transactions (“Intermediate Sanctions” rules).
- Fiduciary standards related to corporate governance.
- Structure of royalty agreements and leases.
- Establishment and operation of for-profit subsidiaries.
- Joint ventures and tax consequences of transactions between tax-exempt and taxable entities.
- Reorganizations and restructurings of tax-exempt organizations and affiliates.