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Nutter McClennen & Fish LLP
Attorneys at Law
www.nutter.com

Nonprofit Organizations

Overview
Nutter has traditionally represented educational, charitable, and other nonprofit organizations, and has responded to their increasingly complex needs as tax-exempt institutions for legal services.

Our practice
Drawing upon the various areas of expertise of our full-service law firm, such as business and tax law, we counsel and represent our nonprofit clients in the following areas:

Organizational matters

  • Selecting the form of entity, organizational structure, charter documents, gift policy statement and bylaws
  • Minimizing the legal liability exposure of trustees, officers, and other personnel
  • Qualifying for and maintaining exemption from federal and state income taxes and local real estate taxes
  • Negotiating Payment In Lieu of Tax agreements
  • Establishing public charity or private foundation status, including all related organizational, operational, and administrative requirements
  • Structuring mergers and acquisitions of nonprofit organizations

Fundraising issues and financing

  • Compliance with all applicable state and local regulation of charitable solicitation
  • Application and qualifications for governmental, industrial, and foundation grants
  • Planned giving, including advice on income, gift, and estate tax considerations of donors and prospective donors
  • Establishing sophisticated giving techniques, including charitable split-interest trusts, gift annuities, and deferred gift annuities
  • Conventional and tax-exempt financing

Revenue-generating and investment activities

  • Management of investments
  • Furnishing of goods and services, such as medical services, catalog and retail shop sales, restaurants, and consulting services
  • Research and development activities
  • Joint ventures with commercial entities

Employment

  • Executive and deferred compensation plans
  • Qualified and nonqualified retirement programs
  • Employee relations issues

Governmental relations

  • Assistance and advice in establishing and maintaining constructive relationships with relevant federal, state, and local government entities, including matters before the Massachusetts Legislature and various state regulatory agencies

For more information on our nonprofit practice and our services to charitable organizations, click here to access the Nutter Charitable Advisors practice group description.