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Attorney General, Internal Revenue Service, Franchise Tax Board, and Property Tax Proceedings

The Internal Revenue Service, the California Franchise Tax Board, and state Attorneys General retain the right to audit a charitable organization's activities to ensure compliance with federal and state tax-exemption requirements and state charitable trust and corporate laws. In many cases when such an audit arises, it is critical for the entity to obtain legal counsel to increase the likelihood of a positive outcome. Adler & Colvin attorneys offer an array of services to help clients through audits, including helping clients come into compliance with the applicable laws before an audit.

We provide advice on:

  • Attorney General audits.
  • Application of the charitable trust doctrine and cy pres proceedings.
  • IRS audits and proposed revocations or adjustments of exempt status.
  • Franchise Tax Board proceedings.
  • Requests for abatement of tax, interest, and penalties from taxing authorities.
  • Applying for and maintaining welfare, church, and other property tax exemptions.
  • Legal advice on federal and state tax-exemption status, charitable trust doctrine, unrelated business income tax, and excise tax rules, both in anticipation of and during audits.
  • Review of exempt organization informational and tax returns.
  • Preemptive internal "legal audits" to identify areas of noncompliance and risk.

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