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Beneficent Technology, Inc.

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Network for Good, Inc.

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Related publications, FAQs, documents, and useful links for this practice area. View Resources »

Revenue-Generating Activities

Charities are focusing more and more attention on revenue-generating activities, both as a means of carrying out their missions and as a means of generating revenue to support their missions. With the expansion of web-based strategies and global communications, charities, often working with commercial "partners," have been developing new and innovative income-generating strategies that must be evaluated and tested against established laws.

We provide advice on:

  • Related business income generated by an entity such as a museum, or symphony, or low-income housing provider, while furthering its exempt purpose.
  • Corporate sponsorships and the IRS rules that pertain to them.
  • Unrelated business income derived from activities that do not directly further a charitable purpose, but generate taxable money to support the client's mission.
  • Vehicle donation programs and the regulations associated with them.
  • Tax-exempt bonds issued by a municipality for the benefit of hospitals, schools and other public nonprofits.
  • Raffles and gaming.
  • Joint ventures between nonprofit and for-profit organizations, focusing on ensuring nonprofit clients maintain their tax-exempt status.
  • Social enterprises, which use a corporate business model to achieve a charitable mission or solve a public problem such as global warming, disease, or poverty.
  • Commercial co-venture arrangements.
  • Compliance with state fundraising laws.

We suggest you also view our Social Enterprise practice area.

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