Nonprofits & Exempt Organizations

California Attorney for Exempt Organizations

We Can Help You Apply for and Maintain Tax-Exempt Status with the Internal Revenue Service

For organizations with public, charitable, and social purposes, obtaining and maintaining tax-exempt status are critical to their survival.  We help organizations navigate the complex rules and regulations regarding tax-exempt compliance so that they can focus on and protect their worthy missions and goals.

Starting a Nonprofit, Exempt Organization

A 501(c) organization is a nonprofit, tax-exempt organization created and governed by Section 501(c) of the Internal Revenue Code. Section 501(c) provides for 29 types of nonprofit organizations that are exempt from federal income taxes. The 501(c)(3) organization is the most common type of exempt organization and is also often known as a “charitable organization.” In order to be tax-exempt under section 501(c)(3), an organization must be organized and operated exclusively for exempt purposes, including:

  • Charitable
  • Educational
  • Religious
  • Scientific
  • Literary
  • Testing for public safety
  • Fostering amateur sports competition
  • Preventing cruelty to children or animals

The term “charitable” is generally accepted to include: relief of the poor, the distressed, or the underprivileged; advancement of religions; advancement of education or science; erecting or maintaining public buildings, monuments, or lessening the burdens of government; lessening neighborhood tensions; eliminating prejudice and discrimination; defending human and civil rights secured by law; and combating community deterioration and juvenile delinquency.

None of a 501(c)(3) organization’s earnings may inure to any private shareholder or individual, and it may not attempt to influence legislation as a substantial part of its activities or participate in any campaign activity for or against political candidates.

If you are interested in starting a 501(c)(3) exempt organization, we deftly guide you through forming a nonprofit corporation and applying for tax-exempt status through the IRS Form 1023 application, which can be an extraordinarily complex process. We draft and analyze every part of the Form 1023 exemption application while managing the entire application process, working closely with you every step of the way.

Maintaining Your Tax-Exempt Status

Maintaining federal tax exemption requires thoughtful planning and an ongoing compliance program tailored to the requirements of the IRS and your organization’s needs. InspiraLaw focuses on developing and implementing client-specific compliance programs with respect to:

  • Annual reporting rules
  • Corporate governance
  • Conflicts of interest
  • Fundraising
  • Financial distributions
  • Lobbying and political campaign activities
  • Private inurement
  • Private benefit
  • Unrelated business activities
  • Other exempt-related matters

Arts & Media

InspiraLaw has deep experience serving nonprofits in arts, media, and creative industries. With professional experience in the arts, music, and music education, we intimately understand the unique needs of artists and musicians, including copyrights, performing rights, and broadcast rights issues. We actively represent a broad range of clients on a project-basis or as de-facto in-house and general counsel roles:

  • Authors and literary groups
  • Chamber music groups
  • Composers and composers associations
  • Dance schools and studios
  • Designers associations and designers
  • Media and media education groups
  • Music instrumentalists associations and groups
  • Music education and teachers organizations
  • Music directors and conductors associations
  • Musicians
  • Music nonprofits
  • Music start-ups and incubators
  • Publishers
  • Professional and Youth Orchestras
  • Singers, choirs, and vocal education organizations

 

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