Adler & Colvin represents and advises a range of tax-exempt organizations that do not fall within the 501(c)(3) category.
Areas of Focus
- Advocacy and other social welfare groups under Section 501(c)(4).
- Labor unions under Section 501(c)(5).
- Business and professional associations under Section 501(c)(6).
- Social clubs under Section 501(c)(7).
- Other tax-exempt varieties among more than twenty listed in the Internal Revenue Code.
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July 23, 2018
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Eric K. Gorovitz
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April 9, 2014
Top 25 Comments on IRS Proposed Political Activity Rules: #23 – Over 25,000 Public Citizen Activists
Author
- A&C Alumni
Related Publications (1)
Related Upcoming Events
In-Person and Virtual Conference December 16, 2025
Practising Law Institute's Understanding California Nonprofit Organizations
Why You Should Attend
This program is directed to attorneys who work with and within nonprofit organizations formed or operating in California. The faculty will provide up-to-date guidance on governance and operational issues for nonprofits, including choice of entity matters, creation and termination of nonprofit organizations, best practices for boards of directors and officers, protection of charitable assets, fundraising, and an overview of relevant business matters such as staffing, advocacy and lobbying work by nonprofits, and protection of intellectual property assets. The faculty will also discuss the use of California nonprofit organizations in social enterprise.
What You Will Learn
After completing this program, participants will be able to:
- Understand the unique characteristics of the regulatory framework for nonprofit organizations formed or operated in California
- Understand areas of law specific to nonprofit organizations, including laws regulating fundraising, advocacy, and management of charitable assets
- Better advise California nonprofit organizations on key elements of their life cycle
- Learn how to apply to the operation of nonprofit organizations laws also relevant to for-profit business entities
- Identify how nonprofit organizations may be used to structure social enterprise endeavors
Who Should Attend
This session is appropriate for attorneys who want to expand their knowledge of the regulation of nonprofits organized or operating in California. Attorneys who currently serve nonprofit clients, attorneys who would like to expand their practice to include new nonprofit clients (including pro bono clients), and attorneys and other individuals currently employed by nonprofit organizations may all benefit from this session.
Presenters:
- William Choi, Rodriguez, Horii, Choi & Cafferata LLP
- William Kell, New Business Community Law Clinic
- Carol Bradford Worley, California Community Foundation
- Shirley J. McLaughlin, Adler & Colvin
- Nancy E. McGlamery, Adler & Colvin
Presenter(s)
Past Events
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Webinar August 10, 2023
CalNonprofits Session: "Ask a Nonprofit Lawyer: You Have Questions, We Have Answers"
11:00 a.m. – 12:00 p.m. PT
Free for CalNonprofits members; $45 for not-yet-members
Join us for something new! We’re bringing together two of the state’s most experienced nonprofit legal minds to address some critical nonprofit legal basics and answer some of your most pressing nonprofit-related legal questions. Eric Gorovitz and David Levitt, both principals at nationally recognized Adler & Colvin, will discuss such issues as compliance, privacy and data security, fundraising regulations, lobbying, and employment law as it applies to nonprofits.
You can also help guide our discussion by submitting your own questions for Eric and David. What legal quandaries are keeping you up at night? Is it about your board? Are you 501(c)4 curious? Let CalNonprofits know via the registration form, and we’ll do our best to respond to as many questions as possible. CEO Jan Masaoka will be on hand to help us sort through our sector’s most pressing concerns.
Presenter(s)
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Virtual Conference May 19, 2023
CalCPA Not-for-Profit Organizations Conference - Session: “Planning Opportunities with Different Tax-Exempt / Philanthropic Vehicles”
Ingrid Mittermaier will discuss what’s behind the trend of major asset donations to non-501(c)(3) charities; types of tax-exempt/philanthropic vehicles (501(c)(3), 501(c)(4), 501(c)(6), taxable nonprofit corporation, philanthropic LLC); major differences in governance, tax treatment, and regulatory oversight and restrictions; and planning opportunities in light of those differences.
Presenter
