Tax Law

Not-for-Profit and Tax-Exempt Organizations

At Icard Merrill, our tax department is experienced and knowledgeable in all facets of organizational and operational tax and related issues facing not-for-profit and tax-exempt entities. We assist clients in the establishment as well as defense of non-profit status. These organizations are designed to operate for the public benefit and to advance a variety of causes. Denial or loss of tax-exempt status can be financially devastating to these non-profit businesses. At Icard Merrill, our attorneys have the skill to adeptly handle these concerns. We obtain federal and state tax exemptions and advise clients on the most successful methods of keeping and making the most of their tax-exempt status.

As part of this comprehensive representation, we counsel clients on the selection of the initial structure of the organization, such as Section 501(c)(3) charitable organizations, Section 501(c)(6) trade associations, Section 501(c)(4) social welfare organizations, and a range of other types of tax-exempt entities. Icard Merrill also assists clients in evaluating the tax-exempt purposes of their business, qualifying it as tax-exempt, and ensuring compliance with all governing laws and regulations. Our adept tax lawyers provide advice to organizations seeking qualification pursuant to Section 501(c)(3) of the Internal Revenue Code – where contributions are deductible to the donors. Since each Section 501(c)(3) organization is further categorized as either a public charity or a public foundation, our representation extends to determining which status is more beneficial to our client’s organization.

Our accomplished tax lawyers also handle tax issues surrounding the operations and transactions of tax-exempt organizations. As state law is a significant concern for tax-exempt entities, we assist our clients in obtaining state law tax exemptions and complying with fundraising registration requirements. We also serve the legal needs of tax-exempt organizations that are operating in collaboration with taxable entities.

Contact us to speak with a tax attorney who can help your organization both protect and make the most of your tax-exempt status.