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Non-Profit/Tax Exempt

Overview

Eastman & Smith has one of the most experienced and diverse non-profit law practices in Ohio. Our Non-Profit/Tax Exempt Organizations Practice Group includes attorneys in our Toledo, Columbus and Findlay offices.

We draw upon the skills of attorneys throughout the Firm, giving us the ability to address issues that arise in tax, corporate law, intellectual property, litigation, health care, ERISA, labor law and real estate. We have extensive combined experience in diverse practice areas, including representation at the federal and state levels, administrative negotiations, governance and regulatory matters, controversy, charitable giving, finance, and business. In addition, our attorneys have first-hand knowledge of the non-profit sector from holding directorships and other leadership positions in a variety of non-profit/tax exempt organizations.

We convene workshops and seminars for non-profits and speak at non-profit conferences on issues of concern to non-profits, especially in the area of good governance and practices and to make their leaders and board members aware of ever evolving law changes impacting them.

Eastman & Smith serves as legal counsel to a broad variety of non-profit organizations including the following:

  • Public charities and private foundations, including company foundations;
  • Non-profit hospitals and other types of tax exempt health care organizations, such as health maintenance organizations, skilled nursing facilities, home health agencies and their affiliates;
  • Public and private elementary and secondary schools including charter schools, community schools, public school academies, public school districts, educational management institutions and charter school management institutions;
  • Public and private colleges and universities;
  • Political subdivisions and municipalities;
  • Trade, professional and employer associations;
  • Social clubs, golf clubs, hunting clubs;
  • Consortiums; and
  • Religious organizations.

Our legal services to these organizations include the following areas:

  • Formation matters
    • Obtaining federal income tax-exempt status
    • Federal, state and local filings
  • Operational matters handled by the Firm's Non-Profit/Tax Exempt Practice Group:
    • Tax planning and compliance
    • Governance, appropriate structuring, and policy drafting
    • Fiduciary obligations, including conflicts of interest resolution
    • Fundraising, deferred gifts, and planning with charitable remainder trusts, charitable lead trusts, and other entities created through wealth preservation techniques
    • Unrelated business income tax issues
    • Asset protection
    • Mergers and acquisitions, joint ventures and consolidations
    • Lobbying, drafting legislation, work with advocacy groups
    • Domestic and foreign grant making and expenditure responsibility
    • Audits by IRS and other governmental agencies, and resolving intermediate sanctions and conflicts of interest issues
    • Working with governmental agencies (IRS, U.S. Departments of Labor and Education, and various Ohio governmental agencies including Secretary of State and Departments of Education, Insurance and Taxation among others and various local agencies)

Operational matters handled by other practice groups in the Firm:

  • Personnel matters
  • Intellectual property matters
  • Litigation support
  • Insurance
  • Real estate matters
  • Health care providers
  • Schools, governments and other political subdivisions
  • Immigration

We also have long-time relationships and experience with accountants, engineers, environmental testing companies and consultants, and partner with them from time to time to help our clients to optimize their goals.  Please contact one of our attorneys to see how we can assist you.

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