Cullen and Dykman's Tax attorneys advise tax-exempt organizations, nonprofits, religious organizations, educational institutions, public charities, private foundations, and other exempt entities on federal, state, and local tax issues. This page is limited to tax issues affecting exempt organizations. General nonprofit governance, corporate, employment, real estate, education, litigation, and operational matters should remain on the firm's broader Not-for-Profit and Religious Organizations industry page.
The Tax team works with founders, administrators, boards, and related Cullen practice teams to help organizations obtain and maintain tax-exempt status, manage tax compliance, evaluate the tax consequences of business transactions, address fundraising and endowment tax issues, and resolve tax disputes before administrative agencies and courts.
Tax Services for Exempt Organizations
- Entity formation and exemption applications
- Maintaining federal and state tax-exempt status
- Tax issues related to state registration and compliance
- Tax issues related to fundraising and charitable solicitation
- Unrelated business income tax
- Endowment-related tax issues
- Private foundation excise taxes
- Intermediate sanctions
- Tax consequences of business transactions involving tax-exempt entities
- Tax consequences of nonprofit dissolution and distribution of assets
- IRS, state, and local tax audits, administrative disputes, and litigation
Charitable Giving and Donor Tax Planning
The Tax Department also advises individuals and business clients on charitable contributions to tax-exempt organizations and related tax considerations, including strategies for maximizing available deductions where appropriate.