Nonprofit Organizations

We guide nonprofit clients through a broad range of legal challenges to fulfill their organizational and mission-based goals.  

Our lawyers understand the many legal, organizational, and governance challenges that increased regulatory attention poses for nonprofit clients. Shumaker, Loop & Kendrick, LLP has the experience and focused knowledge to advise nonprofit organizations nationwide of all sizes—from health care and cultural organizations to private foundations—across a broad range of economic sectors. We are more than a service provider; as trusted advisors, we are always available to answer questions and provide confidential counsel. 

Tax issues—and maintaining tax-exempt status—are critical to nonprofit operations. We are committed to helping our clients secure and maintain tax-exempt status and comply with the Internal Revenue Code while meeting their organizational goals and missions. We fully understand the jurisdictional variations of state and local tax issues, particularly those regarding sales tax and sensitive concerns over property tax exemptions. Clients routinely call on us to review their corporate documents and ensure that they accurately reflect changes in tax laws in light of organizational needs.

Our team represents nonprofit clients in their everyday organizational concerns and issues, including governance issues, officer and director liability, and public trust and financial management. We regularly address client concerns such as organizational structure; transactions, particularly those combining nonprofit and for-profit operations; and qualified nonprofit retirement plans. While an individual Shumaker lawyer typically interacts with family members and advisory boards of small family foundations to address their needs, it is not unusual for administrators in larger nonprofits to call on firm colleagues for additional assistance as needed.

Much of our group’s work is devoted to health care clients, from hospitals and managed care groups to physician practices and congregate living facilities. We give clear guidance in structuring physician recruitment packages that protect tax-exempt status and avoid private inurement or intermediate sanctions, which are concerns in joint ventures, mergers and acquisitions, and other arrangements with for-profit groups. Additionally, we are adept at helping our health care clients address the increased IRS focus on nonprofit reporting requirements by documenting community health plans and assessing health needs.

Our comprehensive approach successfully integrates tax planning, transactional assistance, employment law, and employee benefits advice with general business guidance. We assist museum clients in addressing their unique tax and valuation concerns. Our private foundation and charitable trust clients rely on us to help them meet all legal requirements, secure IRS exemption recognition, document their missions, and ensure that they meet estate planning objectives. We also counsel nonprofits—including health care organizations and technology incubators—on funding research and monetizing intellectual property while maintaining exempt status, and help them provide specialized personnel with immigration assistance.

Our Clients

  • Nonprofit hospitals and health systems
  • Nonprofit schools along with universities
  • Nonprofit foundations, especially those formed for estate planning and charitable giving
  • Museums, cultural organizations, zoological societies, universities, and other nonprofit entities with high public visibility
  • Special purpose nonprofits such as technology incubators

Our Services

  • Assistance in obtaining and maintaining tax-exempt status
  • Assistance in preparing and filing Forms 990 and 990-PF with the IRS, detailing mission, programs, and finances
  • Advice on issues of unrelated business income and private benefit/private inurement and intermediate sanctions
  • Guidance on property tax exemptions, employee benefits matters, tax controversies, and audits specifically involving nonprofit organizations
  • Issuance of tax-exempt financings
  • Advice on general business and everyday operational concerns
  • Representation in dispute resolution
  • Assistance in the monetization of intellectual property assets developed by nonprofit organizations
  • Counsel on managing executive and board of director professional liability
  • Assistance with immigration issues for specialized personnel