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 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.
Areas of Focus
- 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.
- California property tax disputes.
- Legal advice on federal and state tax-exemption status, unrelated business income tax, and excise tax rules, both in anticipation of and during audits.
- Review of exempt organization informational and tax returns.
- Preemptive “legal audits” of nonprofits to identify issues before a regulatory audit occurs.
Related Blog Posts (26)
December 31, 2015
Authors
Eric K. Gorovitz
Marla I. Broude
Past Events
-
In-Person and Virtual Conference April 27, 2023
Georgetown Law CLE, 40th Annual Representing & Managing Tax-Exempt Organizations - Session: "Legal and Tax Issues with On-line Giving Platforms"
Topics Include:
- What charities need to know about on-line giving
- State charitable regulation issues
- Structures that work — and those that don’t
Co-Panelist: Karen Wu, Perlman & Perlman, LLP
Presenter
-
In-Person Conference February 10, 2023
American Bar Association's 2023 Midyear Tax Meeting - Exempt Organizations PM Session: "International Transactions: To Withhold or Not to Withhold, That is the Question. "
Withholding can be a trap for unwary U.S. funders of foreign charitable activities. Even funders who are cognizant of the basic requirements of Section 1441 may struggle to understand when those rules apply to their support of foreign activities, which exceptions may be available in their specific circumstances, and what reporting obligations may attach. This panel will review the current state of federal withholding rules relevant to U.S. philanthropy and explore techniques and common practices that U.S. funders use to manage these obligations.
1:30 p.m. – 2:45 p.m. PT
Presenter
-
In-Person Conference January 19, 2023
The University of Texas School of Law’s 40th Annual Nonprofit Organizations Institute Conference - Session: "A View of the Sector"
Explore the latest in policy and regulation from the US Government in an effort to answer the question: What just happened? You’ll be the first to know about topics like donor-advised fund regulations, end-of-year legislation, and what is Congress likely to do next? What about those expiring incentives for charitable giving, will they be renewed? Meanwhile, the Supreme Court continues to unwind the regulatory powers of the executive branch.
8:30 a.m. – 9:30 a.m. CT
Co-Presenter: Alex Reid, Baker & Hostetler LLP
Presenter
-
Webinar July 12, 2018
Strafford - Form 4720 Private Foundation Excise Tax Return: Reporting Taxable Violations
Presenter
-
Webinar February 21, 2018
Responding to Loss of Tax Exempt Status: Automatic Revocation and For-Cause Termination
This webinar will provide advisers to nonprofit and exempt organizations with a guide to responding to and remedying loss of tax exempt status.
Presenter
