Philanthropic

In response to the evolving landscape of issues affecting charitable organizations, Dilworth Paxson has formed a special practice area to serve the unique needs and challenges faced by charitable institutions and their donors.

Comprised of lawyers with broad experience in corporate law, taxation, and planned giving, the Philanthropic and Nonprofit Group attorneys counsel both nonprofit organizations and individuals. Our goal is to devise prompt, creative legal solutions which enable clients to accomplish their goals effectively.

Dilworth's Philanthropic and Nonprofit Group represents some of the nation's largest and most influential charitable foundations, as well as many public charities, such as museums, educational organizations, hospitals and supporting organizations.

Who We Serve

The Philanthropic and Nonprofit Group advises the following types of organizations:

• museums
• private foundations
• private operating foundations
• public charities
• religious organizations
• schools
• supporting organizations
• trade associations
• universities and hospitals

We strive to provide our clients with a comprehensive understanding of the complexities involved with operating a tax-exempt organization so that with our guidance, they can make informed and educated decisions about the direction of their organization. Our Group attorneys provide personal, one-on-one support to ensure the process runs smoothly and professionally.

Ways We Can Assist Your Nonprofit Organization

• drafting and filing of organizational documents
• formation and organization
• securing tax-exempt status
• selecting the type of exempt organization that is most appropriate
• structuring board of directors
• structuring the organization and governance

Daily Operations Counseling for Your Unique Entity

• advising board of directors and officers
• applicable public support tests
• excise taxes imposed on private foundations
• fundraising
• intermediate sanctions rules
• ongoing tax-exempt status
• Pennsylvania's Purely Public Charity Act
• permissible lobbying activities
• political activities
• unrelated business income tax

Planned Giving Programs

• charitable gift annuities
• charitable lead trusts
• charitable remainder trusts
• donor-advised funds
• outright and restricted gifts
• pooled income funds

Knowledge and Depth in All Areas

When necessary and appropriate, our Philanthropic and Nonprofit Group attorneys draw upon the vast resources and experience of their colleagues in other practice areas to advise our tax-exempt clientele. A sampling of legal services which we proudly offer to our nonprofit clients includes:

• employee benefits (ERISA)
• employment counsel
• environmental and land use issues
• health law matters
• intellectual property (trademark, copyright, technology licensing, e-commerce, website and Internet issues)
• Litigation
• real estate

Philanthropic Services to Donors

Today, donors face a multitude of sophisticated options and complicated choices in determining how to achieve their philanthropic goals. Both the type of charitable vehicle and the assets utilized are often subject to highly complex and rigorous tax requirements imposed under the Internal Revenue Code. Prospective donors can confidently call upon us to provide highly skilled counsel in determining the best strategy to further their philanthropic objectives.

Private Foundations

Creating and counseling private foundations encompasses another important aspect of our Group. Working closely with the Firm's estate planning attorneys, we advise donors on the design and implementation of private foundations to meet their charitable, financial, tax, and family planning objectives. We have created a multitude of private foundations and advise on:

• compliance with excise tax rules on matters such as self-dealing, qualifying distributions, excess business holdings and jeopardy investments
• grant-making, including grants to foreign charities, expenditure responsibility requirements, and foreign public charity equivalency procedures

For questions or additional information, please contact Richard L. Fox, Chair of the Philanthropic Group.

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