This practice area concentrates on structural relationships and affiliations involving nonprofits, including arrangements among nonprofits with the same tax-exempt status or different tax statuses, and between nonprofits and for-profit entities.
We work with nonprofits creating affiliate networks from scratch, entering into an existing affiliate group, or considering disaffiliation from the group. We advise entities that act as fiscal sponsors to other entities, and organizations seeking fiscal sponsorship, or spinning out of fiscal sponsorship relationships into standalone organizations, or to another fiscal sponsor. We also work with nonprofits forming, investing in, or relating to, taxable subsidiaries, or businesses interested in creating a nonprofit charitable affiliate. Relationships between entities take several forms, such as parent organizations with subsidiaries, national organizations with regional or local affiliates or chapters, 501(c)(3) agencies associated with 501(c)(4) social welfare organizations to engage in a wider range of political activities, unions or trade associations with charitable affiliates, umbrella organizations, and coalitions. Often the organizations share a common name or brand.
Areas of Focus
- A range of legal issues raised by affiliation, including control and liability issues.
- Implementing or strengthening structural affiliations or governance relationships addressed in the governing documents of the entities, including drafting standard templates for affiliate articles and bylaws.
- A variety of contractual agreements between affiliated entities, including name licenses, resource or cost sharing and reimbursement agreements, and technical assistance agreements, between entities.
- Collaboration or coalition agreements and structures.
- Group tax exemptions, in which a parent organization obtains nonprofit tax status from the IRS for all its affiliates.
- Forming new affiliated entities.
- Affiliate disciplinary proceedings.
Related Upcoming 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
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Past Events
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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
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In-Person Conference October 27, 2022
National Network of Fiscal Sponsors - Session: Riskspotting: Catching (and Resolving) the Red Flags With New Projects
Thu 10/27 || 1:30 – 2:45 pm ( 75 minutes) || Breakout Sessions Block 1
Riskspotting: Catching (and Resolving) the Red Flags With New Projects: Karl Mill and Ehsan Ali, Mill Law Center; Jinna Kwak, Adler & Colvin
If you have any questions about breakout sessions or anything else about the event, please email fiscalsponsors (at) gmail.com.
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In-Person Conference October 20-21, 2022
"Ask an Expert" at the National Center for Family Philanthropy’s 2022 National Forum on Family Philanthropy
“Ask an Expert” is an opportunity for forum attendees to meet one-on-one with a legal professional to discuss and gain valuable insight on issues pertinent to the management of their organization(s). Ms. Nancy E. McGlamery, Principal at Adler & Colvin, will be available for individual “Ask an Expert” sessions on Thursday, 10/20, and Friday, 10/21 at the National Forum. Register for the “Ask an Expert” meeting (20 mins) – attendance is limited. Please note that Ms. McGlamery can help you understand the laws, but cannot provide legal advice for specific situations.
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Seminar November 30-December 1, 2017
21st Annual Western Conference on Tax Exempt Organizations
Being a Nonprofit in the Trump Era
Co-presenters: Ruth M. Madrigal, Steptoe & Johnson LLP; and Alexander L. Reid, Morgan, Lewis & Bockius LLP
Los Angeles, CA
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Seminar November 8, 2017
Social Enterprise Law Series: So You Want to Have an Impact? Session 4
Promoting Impact Through Hybrid Structures
Sponsor: Morrison & Foerster
San Francisco, CA
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Webinar October 17, 2017
Mastering Form 990 Schedule A: Protecting Public Charity Status, IRC 590 Public Support Test Calculations and Reporting
Co-presenter: Richard Ruvelson, WithumSmith + Brown
Sponsor: Strafford Webinars
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Related Matters
Related Links
California Board of Equalization
The mission of the State Board of Equalization (BOE) is to serve the public through fair, effective, and efficient tax administration.
California Secretary of State
Provides filing information for various California business entities and a means to review online records of other California organizations. Also provides links to California Codes and regulations.
