Exempt Organizations Tax Matters

Howe & Hutton, Ltd. represents clients throughout the nation and the world. Our clients in the United States are generally exempt from federal income taxes under Sections 501(c)(6), 501(c)(3) or 501 (c)(4) of the Internal Revenue Code. Our firm advises nonprofits on the requirements for obtaining IRS tax-exempt status and maintaining that status.

As The Law Firm for Associations® and The Law Firm for Meeting Professionals®, Howe & Hutton, Ltd. offers comprehensive legal counsel to tax exempt organizations. Whether devising methods to generate new income, organize planned giving or proceed with joint ventures, we consistently consider our clients' tax implications. Additionally, we have drafted a model association contract. This contract is updated regularly to reflect changing tax laws and other considerations. It is also used widely throughout the country by nonprofit boards and executives.

Our attorneys routinely handle the following items on behalf of nonprofits and trade show industry clients:

  • Filing exemption recognition applications
  • Resolving any problems with the IRS regarding governing documents and operations, negotiating with the IRS and challenging IRS position to protect our association clients
  • Identifying unrelated business income tax (UBIT) problems
  • Establishing for-profits and other subsidiaries or entities both to minimize the likelihood of unrelated business activity adversely affecting a parent organization's tax-exempt status and to reduce tax exposure
  • Obtaining group exemptions for organizations with many separately organized chapters and affiliates
  • State and local tax matters

Many of our associations have related foundations. Howe & Hutton, Ltd. incorporates, obtains exempt status for and advises foundations on compliance with federal and state laws involving fund-raising, taxes and other matters.

A lawyer from either of our two office locations - Chicago or Washington, DC - would be happy to speak with about your tax questions. Call Howe & Hutton, Ltd. at 312-263-3001 (Chicago) or 202-466-7252 (Washington D.C.) or submit an online contact form and someone will be in touch with you promptly.

Our attorneys are available to travel nationally and internationally to assist your trade or professional association. Contact Howe & Hutton, Ltd. to schedule your consultation.