Tax-Exempt Organizations

Morgan Lewis offers tax-exempt organizations the experience of a nationally recognized tax practice that regularly represents the most sophisticated exempt organizations in accomplishing their philanthropic objectives.

Our clients are large public charities, donor-advised funds and their sponsoring organizations, museums and cultural organizations, corporate and family private foundations, trade associations, low-income housing organizations, government instrumentalities, churches, colleges and universities, hospitals and healthcare organizations, medical research organizations, and many other special-purpose nonprofit organizations.

We advise clients on:

  • The formation of tax-exempt organizations
  • Tax planning for exempt organizations
  • Tax audits and controversies
  • Tax legislation, regulations, and private rulings
  • Donor-advised funds
  • Executive compensation
  • Program-related, mission-related, and social-impact investments
  • Charitable investment funds
  • Joint ventures, for-profit subsidiaries, and other arrangements with tax-exempt and taxable entities
  • International development activities
  • Mergers and acquisitions
  • Real estate transactions and development
  • Social enterprises
  • Technology transfer and licensing

Our tax-exempt clients also have the benefit of working with lawyers who regularly advise nonprofits on important nontax areas such as labor and employment, intellectual property, corporate transactions, investment management, antitrust and trade regulation, government contracts, and litigation.