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.
Areas of Focus
- 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.
Related Blog Posts (28)
December 31, 2015
Authors
Eric K. Gorovitz
A&C Alumni
Related Publications (1)
Past Events
-
In-Person Conference September 13, 2024
American Bar Association Business Law Section Fall Meeting - Session: "Recent Developments in Online Fundraising: What Charities and Businesses Need to Know Now”
Co-Chairs:
- J.J. Leitner, Frankfurt Kurnit Klein & Selz
- Shira Helstrom, ArentFox Schiff
Co-Panelists:
- Emily Chan, Adler & Colvin
- Karen Wu, Perlman & Perlman, LLP
- Ashleigh Allione, Venable LLP
Co-Sponsoring Committees: Corporate Counsel; Corporate Social Responsibility Law
4:00 p.m. – 5:00 p.m. PT
San Diego, California
Presenter
-
In-Person Conference May 20, 2024
Western Philanthropy Conference 2024 - Session: "Compliance in Complex Philanthropy Structures"
Self-dealing always seems to catch people by surprise. The rules are often not intuitive and have remained relatively unchanged for 60 years. Join us as we discuss common self-dealing issues that arise in family offices and strategies that every office should put in place to safeguard everyone involved.
3:45 p.m. – 5:00 p.m. PT
Co-Presenter: Susan Dawson, The Parker Foundation, General Counsel
Seattle, Washington
Presenter
-
In-Person and Virtual Conference April 17, 2024
Georgetown Law CLE - 41st Annual Representing & Managing Tax-Exempt Organizations, Private Foundation Summit - Session: "Investment Partnerships, EBH, UBI and Self-Dealing"
Explore existing guidance on co-investment provided by existing private letter rulings. What appears to be allowable, and what could be problematic for the disqualified persons involved in co-investment transactions. What policies and procedures are leading practices in safeguarding foundations and management from excess business holding excise taxes. When self-dealing becomes a concern for disqualified persons and management in the co-investment model. A closer look at unrelated business income in the siloing of business losses era and how the analysis is distinct from the excess business holding analysis.
Co-Presenter: Jennifer Becker Harris, CPA, MST, Clark Nuber
3:55 p.m. ET
Washington, D.C.
Presenter
-
In-Person and Virtual Conference April 27, 2023
Georgetown Law CLE, 40th Annual Representing & Managing Tax-Exempt Organizations - Session: "Legal and Tax Issues with On-line Giving Platforms"
Topics Include:
- What charities need to know about on-line giving
- State charitable regulation issues
- Structures that work — and those that don’t
Co-Panelist: Karen Wu, Perlman & Perlman, LLP
Presenter
-
In-Person Conference February 10, 2023
American Bar Association's 2023 Midyear Tax Meeting - Exempt Organizations PM Session: "International Transactions: To Withhold or Not to Withhold, That is the Question. "
Withholding can be a trap for unwary U.S. funders of foreign charitable activities. Even funders who are cognizant of the basic requirements of Section 1441 may struggle to understand when those rules apply to their support of foreign activities, which exceptions may be available in their specific circumstances, and what reporting obligations may attach. This panel will review the current state of federal withholding rules relevant to U.S. philanthropy and explore techniques and common practices that U.S. funders use to manage these obligations.
1:30 p.m. – 2:45 p.m. PT
Presenter
-
In-Person Conference January 19, 2023
The University of Texas School of Law’s 40th Annual Nonprofit Organizations Institute Conference - Session: "A View of the Sector"
Explore the latest in policy and regulation from the US Government in an effort to answer the question: What just happened? You’ll be the first to know about topics like donor-advised fund regulations, end-of-year legislation, and what is Congress likely to do next? What about those expiring incentives for charitable giving, will they be renewed? Meanwhile, the Supreme Court continues to unwind the regulatory powers of the executive branch.
8:30 a.m. – 9:30 a.m. CT
Co-Presenter: Alex Reid, Baker & Hostetler LLP
Presenter
-
Webinar July 12, 2018
Strafford - Form 4720 Private Foundation Excise Tax Return: Reporting Taxable Violations
Presenter
-
Webinar February 21, 2018
Responding to Loss of Tax Exempt Status: Automatic Revocation and For-Cause Termination
This webinar will provide advisers to nonprofit and exempt organizations with a guide to responding to and remedying loss of tax exempt status.
Presenter
