Areas of Practice

Hurwit & Associates has represented over one thousand nonprofit and philanthropic organizations based in thirty-six states and twenty-seven countries. Our clients cover the spectrum of nonprofit program areas and activities. Areas of counsel include:

Nonprofit Law and Governance
  • Formation and incorporation
  • Governance and board structure, composition, roles, and responsibilities
  • Board/staff relationships, responsibilities, and delegation of authority
  • Conflicts of interest
  • Liability, risk management, insurance
  • Regulatory compliance and annual reporting
  • Mergers and affiliations
  • Corporate practices and recordkeeping
  • Corporate dissolutions

Tax-Exempt Organization Law and Regulation
  • Counsel to all classifications of 501(c) tax-exempt organizations with emphasis on:
    – 501(c)(2) Corporations holding property for tax-exempt organizations
    – 501(c)(3) Charitable organizations, private foundations, operating foundations, and supporting organizations
    – 501(c)(4) Civic organizations
    – 501(c)(5) Labor organizations
    – 501(c)(6) Professional, business, and trade associations, chambers of commerce
    – 501(c)(7) Social and recreational clubs
    – 501(c)(8), (9), and (10) Employee associations and fraternal organizations
    – 501(c)(12) Mutual or Cooperative Electric Companies
  • Obtaining and maintaining tax-exempt status
  • Advocacy, lobbying, and political activities
  • Grantmaking practices
  • Executive compensation
  • Intermediate sanctions
  • Public charity support tests and qualification
  • Private foundation rules and regulations
  • Operating foundation and supporting organization qualification and operating standards
  • Disqualified person and self-dealing rules
  • Commercial and entrepreneurial activities
  • Taxation of unrelated business income
  • Corporate Sponsorships
  • Annual reporting, Forms 990

Charitable Contributions, Trusts, and Endowments
  • Charitable gifts, contributions, and deductibility
  • Endowments: creation, use, and management
  • Endowment policies
  • Donor gift instruments including restricted and outright gifts, donor advised funds, and board designated funds
  • Modification of charitable trusts (under the doctrine of Cy Pres)

Nonprofit Intellectual Property
  • Protecting and managing intellectual property:
    – Copyrights, trademarks, names, logos, and patents
    – Research, business methods, work processes, and trade secrets
  • Licensing and royalty agreements
  • Private vs. organizational ownership of intellectual property
  • Confidentiality, non-competition, and non-solicitation agreements

Nonprofit Organizational Relationships
  • Inter-organizational relationships:
    – Mergers, acquisitions, consolidations, and dissolutions
    – Agreements for joint services, funding, administration, and joint venturing
    – Design and implementation of strategic alliances and collaborations
  • Intra-organizational relationships:
    – Board/staff relationships and responsibilities
    – Executive and staff employment agreements
    – Contracts for independent contractors, vendors, and consultants

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