Exempt Organizations


Graves Garrett brings its tax, political and election law experience to advise exempt organizations and help ensure that they comply with the different and ever-changing rules. We assist in the formation of exempt organizations, including non-profit entities operating under sections 501(c)(3), 501(c)(4) or 527 of the Internal Revenue Code. In providing compliance counseling, we prepare articles of incorporation, bylaws, board resolutions, conflict of interest policies, and other governance documents. Furthermore, we assist organizations in preparing and filing a Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code), a Form 1024 (Application for Recognition of Exemption Under Section 501(a)) and/or a Form 8976 (Notice of Intent to Operate Under Section 501(c)(4) with the Internal Revenue Service). We also represent organizations before the Internal Revenue Service in connection with the filing of any such application. Besides assisting with an exempt organization’s formation, we also help them comply with any applicable legal requirements required to maintain their exempt status, including those within the purview of the Internal Revenue Service, state departments of revenue, the Federal Election Commission, and/or other federal, state or local regulatory bodies. Our compliance counseling is especially important if an exempt organization will be engaging in political or lobbying activities. Finally, utilizing our litigation experience, we represent exempt organizations in any litigation or government enforcement matter should the need arise.