Advising nonprofit organizations is the beating heart of Harmon Curran’s practice. We serve all kinds of tax-exempt organizations: large nationally recognized nonprofits and small community-based organizations, 501(c)(3) charities and private foundations, 501(c)(4) organizations, political organizations, academic associations, and others. We help establish the organization, advise it in its daily operations, and help assure its future as an institution. We are skilled trainers and enjoy sharing our knowledge with our clients.

Legal issues facing nonprofits cross the boundaries of traditional legal specialties, and Harmon Curran lawyers find solutions to all the facets of a legal problem.

Federal and state tax exemption issues are what makes nonprofit organizations different, and Harmon Curran is ready to advise you on:

  • Seeking and maintaining tax exemption
  • Relationships among affiliated organizations such as 501(c)(3), 501(c)(4) and 527 organizations
  • Form 990 guidance
  • Lobbying and political campaign activities
  • Special rules governing private foundations
  • Intermediate Sanctions
  • Relationships with and grants to overseas organizations
  • Unrelated business income tax


Beyond the tax issues, though, nonprofits face legal issues common to all organizations, and Harmon Curran knows these issues – and the special problems some of them raise in the context of nonprofits:

  • Corporate governance
  • Ongoing compliance
  • Contract and lease review and drafting
  • Employment issues
  • Legal issues related to the Internet and other electronic media
  • Fundraising contracts and compliance with state and federal laws
  • Trademark and copyright questions
  • Insurance issues
  • Government grant conditions
  • Commercial matters
  • Expert witness services



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