This practice area concentrates on structural relationships and affiliations involving nonprofits, including arrangements among nonprofits with the same tax-exempt status or different tax statuses, and between nonprofits and for-profit entities.
We work with nonprofits creating affiliate networks from scratch, entering into an existing affiliate group, or considering disaffiliation from the group. We advise entities that act as fiscal sponsors to other entities, and organizations seeking fiscal sponsorship, or spinning out of fiscal sponsorship relationships into standalone organizations, or to another fiscal sponsor. We also work with nonprofits forming, investing in, or relating to, taxable subsidiaries, or businesses interested in creating a nonprofit charitable affiliate. Relationships between entities take several forms, such as parent organizations with subsidiaries, national organizations with regional or local affiliates or chapters, 501(c)(3) agencies associated with 501(c)(4) social welfare organizations to engage in a wider range of political activities, unions or trade associations with charitable affiliates, umbrella organizations, and coalitions. Often the organizations share a common name or brand.
Areas of Focus
- A range of legal issues raised by affiliation, including control and liability issues.
- Implementing or strengthening structural affiliations or governance relationships addressed in the governing documents of the entities, including drafting standard templates for affiliate articles and bylaws.
- A variety of contractual agreements between affiliated entities, including name licenses, resource or cost sharing and reimbursement agreements, and technical assistance agreements, between entities.
- Collaboration or coalition agreements and structures.
- Group tax exemptions, in which a parent organization obtains nonprofit tax status from the IRS for all its affiliates.
- Forming new affiliated entities.
- Affiliate disciplinary proceedings.
Related Publications (1)
Past Events
-
Virtual & In-Person Presentation September 20, 2024
Practising Law Institute's Corporate Political Activities 2024: Complying with Campaign Finance, Lobbying, and Ethics Laws - Session: "Political Activity by Nonprofits and Advocacy Organizations"
After completing this session, participants will be able to answer the following questions:
- What types of tax-exempt organizations can be politically active?
- Can they engage in independent campaign expenditures and other political activities?
- What is the difference between “dark money” and super PACs?
- What questions should a donor ask when partnering with nonprofits?
Co-Presenters:
- Caleb Burns, Wiley Rein LLP
- Jason Kaune, Neilsen Merksamer Parrinello Gross & Leoni LLP
- Molly Meegan, American College of Obstetricians and Gynecologists (ACOG)
- Eric K. Gorovitz, Adler & Colvin
11:30 a.m. to 12:30 p.m. ET.
Washington, D.C.
Presenter
-
In-Person and Virtual Conference September 19, 2024
Training with Eric Gorovitz: How 501(c)(3)s Can Educate and Advocate During Election Season
Changing policies and legislation at the local, state, and federal levels impact our community in numerous ways. Now more than ever, it is important for community leaders in the nonprofit and faith-based sectors to understand their rights and responsibilities regarding advocacy to benefit children, youth, and families. Upon completion of the training, participants will be able to utilize lessons learned in November 2024.
Participants will learn:
- To engage in public policy advocacy affecting your sector.
- The range of advocacy activities available to nonprofits and faith-based organizations, including the definition of “lobbying” and several powerful exceptions to that definition.
- Strategies for expanding capacity to influence public policy.
- The tools and opportunities that the federal tax code provides for nonprofit organizations, including funders and grantees exempt under Section 501(c)(3).
- How nonprofit organizations may calculate how much lobbying the tax code allows them to do, and how to maximize the impact of the funding they have available for lobbying.
Who should attend?
This training is specifically designed for Executive Directors, Board Members, and faith-based Leaders. It is important that the executive director and a Board Member from each organization attend the training to understand the role each plays in deciding to engage in advocacy efforts.9:30 a.m. – 11:30 a.m. PT
Presenter
-
Webinar August 10, 2023
CalNonprofits Session: "Ask a Nonprofit Lawyer: You Have Questions, We Have Answers"
11:00 a.m. – 12:00 p.m. PT
Free for CalNonprofits members; $45 for not-yet-members
Join us for something new! We’re bringing together two of the state’s most experienced nonprofit legal minds to address some critical nonprofit legal basics and answer some of your most pressing nonprofit-related legal questions. Eric Gorovitz and David Levitt, both principals at nationally recognized Adler & Colvin, will discuss such issues as compliance, privacy and data security, fundraising regulations, lobbying, and employment law as it applies to nonprofits.
You can also help guide our discussion by submitting your own questions for Eric and David. What legal quandaries are keeping you up at night? Is it about your board? Are you 501(c)4 curious? Let CalNonprofits know via the registration form, and we’ll do our best to respond to as many questions as possible. CEO Jan Masaoka will be on hand to help us sort through our sector’s most pressing concerns.
Presenter(s)
-
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 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
-
In-Person Conference October 27, 2022
National Network of Fiscal Sponsors - Session: Riskspotting: Catching (and Resolving) the Red Flags With New Projects
Thu 10/27 || 1:30 – 2:45 pm ( 75 minutes) || Breakout Sessions Block 1
Riskspotting: Catching (and Resolving) the Red Flags With New Projects: Karl Mill and Ehsan Ali, Mill Law Center; Jinna Kwak, Adler & Colvin
If you have any questions about breakout sessions or anything else about the event, please email fiscalsponsors (at) gmail.com.
Presenter
-
In-Person Conference October 20-21, 2022
"Ask an Expert" at the National Center for Family Philanthropy’s 2022 National Forum on Family Philanthropy
“Ask an Expert” is an opportunity for forum attendees to meet one-on-one with a legal professional to discuss and gain valuable insight on issues pertinent to the management of their organization(s). Ms. Nancy E. McGlamery, Principal at Adler & Colvin, will be available for individual “Ask an Expert” sessions on Thursday, 10/20, and Friday, 10/21 at the National Forum. Register for the “Ask an Expert” meeting (20 mins) – attendance is limited. Please note that Ms. McGlamery can help you understand the laws, but cannot provide legal advice for specific situations.
Presenter
-
Seminar November 30-December 1, 2017
21st Annual Western Conference on Tax Exempt Organizations
Being a Nonprofit in the Trump Era
Co-presenters: Ruth M. Madrigal, Steptoe & Johnson LLP; and Alexander L. Reid, Morgan, Lewis & Bockius LLP
Los Angeles, CA
Presenter
-
Seminar November 8, 2017
Social Enterprise Law Series: So You Want to Have an Impact? Session 4
Promoting Impact Through Hybrid Structures
Sponsor: Morrison & Foerster
San Francisco, CA
Presenter
-
Webinar October 17, 2017
Mastering Form 990 Schedule A: Protecting Public Charity Status, IRC 590 Public Support Test Calculations and Reporting
Co-presenter: Richard Ruvelson, WithumSmith + Brown
Sponsor: Strafford Webinars
Presenter
Related Matters
Related Links
California Board of Equalization
The mission of the State Board of Equalization (BOE) is to serve the public through fair, effective, and efficient tax administration.
California Secretary of State
Provides filing information for various California business entities and a means to review online records of other California organizations. Also provides links to California Codes and regulations.
