Tax-Exempt Organizations Gallagher has been serving the legal needs of tax-exempt organizations in the education, health care, human services and religious sectors for more than 45 years. We are privileged to have many long-term nonprofit organization clients and work with pride to ensure the accomplishment of each of their missions. We provide advice and other services to nonprofit organizations ranging in size from two to 4,000 employees, in a variety of areas, including: CorporateOrganization and Structure Formation of various forms and types of tax-exempt entities Obtaining and maintaining tax-exempt status Structuring joint ventures, mergers and other combinations of tax-exempt entities Creation and management of ancillary and supporting organizations Dissolution and winding-up of exempt organizations Corporate Governance Board and management "best practices" Fiduciary duties and liabilities Lobbying and political campaign activity Executive compensation and benefits issues Risk assessment and management Statutory and regulatory compliance Financial/Asset ManagementTax State and federal tax planning and compliance Form 990 filings Public charity and private foundation status Unrelated business taxable income Real Estate Sale/lease transactions, financing arrangements Land use and zoning Construction Tax credit transactions Public Finance All phases of tax-exempt bond financings for capital projects (residence facilities, community centers, instructional space, library facilities, infrastructure, etc.) Contracts Licensing arrangements, service/vendor contracts Intellectual Property File and defend marks against infringement Execute and register copyright applications Audit and assess value of service marks and trademarks Employment Employee handbooks Employee discipline and discharge Statutory and regulatory compliance (wage and hour, FMLA, Title VII, ADA) Employee benefit programs Deferred compensation arrangements and severance/window programs Promotion and compensation issues Investigations of discrimination / harassment, financial misconduct Employment contracts; restrictive covenants Fundraising & Development Gift acceptance policies Fund development and solicitation Non-cash contributions Valuation issues and substantiation reqirements Endowment spending and investments Planned giving Litigation Sensitive to the high cost of litigation, Gallagher assists clients to resolve disputes through alternative means when it is in the client's interest. When claims must be litigated, however, we are strong advocates and vigorously represent our clients in local, state, and federal administrative agency hearings, and in state and federal court. We handle litigation for tax-exempt entities in a variety of areas, including: Contracts Discrimination claims Sexual harassment Construction Trusts and estates Constitutional claims, including First Amendment Religious Land Use and Institutionalized Persons Act Tort /personal injury Insurance coverage Health care, including federal and state regulatory issues, certificate of need (CON), licensing and certification, fraud and abuse, medical malpractice, medical staff issues, and insurance coverage Inherent in our decades of experience is a knowledge of existing law and the impact that changes in the law can have on nonprofit organizations. We work proactively to keep our clients informed when a new law or judicial decision has the potential to impact their operations. Group Members