Tax Exempt and Religious Organizations
Our firm provides legal representation to a variety of organizations exempt from income taxation under Section 501 (c) (3) of the Internal Revenue Code. Counted among our clients are hospitals, grammar schools, high schools, colleges, churches, and religious orders of men and women.

Our work on behalf of its charitable and religious clients has included advice on various matters including organizational structure, securing recognition of tax exempt status, securing exemption from state and local sales tax, securing exemption from local real estate taxation, joint ventures and mergers, formation of taxable and nontaxable subsidiary corporations, maintenance of tax exempt status and dissolution and liquidation issues.

Our legal work on behalf of religious organizations has included the representation of a number of Protestant churches and religious orders of men and women of the Roman Catholic Church, to some of which we have served as general counsel for more than 55 years. Our work on behalf of these faith-based organizations has included advice and counsel on governance issues, relationship issues between the faith-based organization and its ministries, and revising organizational structures including the preparation of articles of incorporation, bylaws, and other required governance agreements and instruments.