Carlile Patchen & Murphy LLP offers cost-effective and comprehensive solutions for non-profit organizations, public charities and private foundations. Our firm takes a multidisciplinary team approach from a variety of CPM attorneys and integrates strong business and tax planning with employment law, real estate, dispute resolution and administrative law.
Our application process starts with a review of applicable tax-exempt purpose laws, rules and guidelines to provide a reasonable prediction as to whether the Internal Revenue Service (IRS) will likely grant a determination letter. Contact our attorneys today, and see if your organization meets the qualifications.
Tax-exempt organizations are, at their core, business operations – whether they focus on education, religion, support, vocation, arts, culture or human service. CPM lawyers are skilled at reviewing and recommending policies and procedures for the challenges faced by non-profit and tax-exempt entities.
Carlile Patchen & Murphy LLP represents tax-exempt and non-profit organizations in a variety of organizational, membership and governance arenas, including fiduciary duties of directors and officers, conflicts of interest, committee responsibilities, indemnification policies and procedures, governance documents and policies, Sarbanes-Oxley Act compliance and related issues.
We advise public charities and other tax-exempt entities on procedures and compliance issues relating to hot-button tax topics such as:
We take a hands-on, pragmatic approach to the preparation of Forms 1023 and 1024 (Applications for Recognition of Exemption from Taxation) and related addenda, which involves an integrated, question-and-answer-based process whereby clients are guided through these complex forms in a manner that only a firm with extensive experience in preparation and submission of such applications can provide. We represent numerous specialized non-profit organizations that are regulated by state and federal laws and advocate on their behalf before governmental rule-making bodies, such as the Ohio Division of Financial Institutions, the Ohio Veterinary Medical Board, the Federal Deposit Insurance Corporation and the Internal Revenue Service.
Carlile Patchen & Murphy LLP serves as outside general counsel for several national, regional and local trade associations. We provide all manner of representation with respect to association legal needs, such as tax-exempt entity status, legal health check-ups and legal audits, policies and procedures, governance, member programs and benefits, fundraising and general business representation.
Our services to non-profit and tax-exempt organization clients span a wide range of general business areas, including:
Our Family Wealth & Estate Planning Practice Group offers extensive experience to individuals seeking to implement planned giving arrangements and other types of charitable gifts for the benefit of non-profits and charitable organizations. We assist client organizations in establishing pledge and endowment funds that comply with governmental rules and regulations that apply specifically to charitable organizations.
Some of the charitable tools we use to help advise clients include:
We have assisted non-profit developers in all aspects of development and financing of affordable housing projects, from assistance in applying for and obtaining tax credits from applicable governmental authorities – to financing the development and operation of the completed projects through private and public lenders and institutional investors. We also regularly represent management companies and owners before state housing finance agencies in connection with ongoing operational requirements and audits imposed by the Internal Revenue Service.