Nonprofit Tax and Legal Compliance

Scholz Nonprofit Law helps organizations obtain and maintain tax-exemption or decide whether it is necessary. We also advise on other legal obligations and opportunities applicable to nonprofits, including:

Federal tax-exempt status, such as 501(c)(3) charitable or educational organizations, 501(c)(4) social welfare organizations, 501(c)(6) trade or business associations

• Federal Tax Exemption (Form 1023 or 1024)
  • Initial application
  • Auto-revocation and reinstatement
• Public charity qualification (509(a) classification)
• Private foundation compliance, including self-dealing issues
• Unrelated business income tax issues
• Annual tax filings (Form 990)
• Group exemptions
• IRS audits

State compliance, including:

• Sales tax issues and exemption
• Property tax exemption
• Open Records and Open Meetings

Advocacy compliance, including:

• Advise state-based and national 501(c)(3) and 501(c)(4) organizations on advocacy and affiliations with multiple entities
• Provide guidance on c3 and c4 word usage, funding issues, and other compliance

Other organizational options, including:

• Fiscal sponsorships
• Taxable mission-driven entities – e.g., benefit corporations
• Coalitions and collaborations

Fundraising, including:

• License to solicit donations at state level and state reporting requirements
• Raffles
• Grant compliance
• Gift agreements and donation policies
• Endowment policies
• Donor advised funds and related agreements
• Impact investing
• Private investors and disclosures
• Fundraising strategy

Lobbying 

• Compliance with Wisconsin Ethics Laws
• Compliance with federal law, including 501(h) election

See also Operations and Business Transactions, for a list of other services related to operations and business matters, including agreements, governance, real estate, employment and any other issue that contributes to a well-run, compliant organization. See also Projects.