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Attorney General, Internal Revenue Service, Franchise Tax Board, and Property Tax Proceedings

The Internal Revenue Service, the California Franchise Tax Board, and state Attorneys General retain the right to audit a charitable organization's activities to ensure compliance with federal and state tax-exemption requirements and state charitable trust laws. In many cases when such an audit arises, it is critical for the entity to obtain legal counsel to increase the likelihood of a positive outcome. Adler & Colvin attorneys offer an array of services to help clients through audits, including helping clients come into compliance with the applicable laws before an audit.

We provide advice on:

  • Attorney General audits.
  • Application of the charitable trust doctrine and cy pres proceedings.
  • IRS audits and proposed revocations or adjustments of exempt status.
  • Franchise Tax Board proceedings.
  • California property tax disputes.
  • Legal advice on federal and state tax-exemption status, unrelated business income tax, and excise tax rules, both in anticipation of and during audits.
  • Review of exempt organization informational and tax returns.
  • Preemptive "legal audits" of nonprofits to identify issues before a regulatory audit occurs.

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