Mission drives impact. Nonprofits experience challenges every day that can hamper their ability to succeed. Transform these challenges into opportunities with the right resources. With Polsinelli as a strategic partner, nonprofits are able to focus on what they do best, furthering their mission. Experience the benefits of our cross-disciplinary team that has walked in a client’s shoes and resolved similar challenges. Execute strategies and maximize impact with Polsinelli.

As active industry contributors and thought leaders, we take pride in keeping our clients abreast of significant legal and industry developments impacting nonprofits, often before they happen. We are committed to learning about our nonprofit clients' operations, objectives and challenges. This combined focus on both the big picture and client specifics helps us provide tailored guidance to enhance our clients' decision-making to achieve desired outcomes and results.

Local, national and international nonprofits work with us every day, including:

  • Corporate, Community and Family Foundations
  • Government Organizations
  • Hospitals and Health Systems
  • Public Charities
  • Religious Organizations
  • Research Institutions
  • Social Enterprises
  • Trade Associations
  • Universities and Higher Education
  • 501(c)(4) Social Welfare Organizations

While many nonprofits look to our team to provide support for all of their legal needs as their outsourced legal counsel, nonprofits also seek our advice and guidance for more discrete issues to support their in-house legal team. The Nonprofit Organizations practice, supported by the depth and breadth of the entire Polsinelli team, possesses a broad range of experience to meet both of those needs, including:

  • Strategy & Structuring in launching and developing new nonprofit organizations and cutting-edge ventures.
  • Advising boards of directors, committees and executive officers in connection with legal governance issues such as adhering to fiduciary duties, as well as consensus and decision-making strategies
  • Charitable Giving & Fundraising
  • Endowments & Management of Institutional Funds
  • Tax and audit advice and compliance, planning for unrelated business income tax, real estate, sales and use tax exemption, Forms 990, 990-PF, and 990-T, as well as state reporting
  • International grant-making and foreign operations
  • Impact investment opportunities
  • Collaborations, including chaptering, affiliations, mergers, alliances, and more
  • Partnering with our Polsinelli colleagues for further subject-matter specialization, such as:
    • Labor & Employment practice to advise on issues such as hiring, retention, termination and employee handbooks
    • Employee Benefits & Executive Compensation practice regarding the design and administration of appropriate employee compensation programs, including navigating IRS rebuttable presumption safe harbors and rules against excess benefit transactions
    • Mergers, Acquisitions & Divestitures practice when commercial transactions arise
    • Intellectual Property practice to secure trademarks, patents and more when our clients develop innovative brands and processes
    • Government Contracts practice when government grants, contracts and other public/private partnership opportunities arise
    • Public Policy practice when engaging with Congress and other public officials is important to an organization’s mission
    • Nonprofit Finance practice when an organization wishes to consider tax-exempt bond financing
    • Real Estate practice to advise organizations with respect to real estate purchases, sales and leases
    • Litigation practice for when clients need litigation risk analysis or find themselves parties to arbitrations and lawsuits.
Publications
Preparing Tax-Exempt Organizations for the New Covered Employee Rules for the Expanded Code §4960 Excise Tax
Key Takeaways: The OBBBA significantly expanded Code §4960 for taxable years beginning after Dec. 31, 2025, broadening the scope of employees that tax-exempt organizations must evaluate for potential excise tax exposure. The definition of “covered employee” for tax-exempt organizations now covers any employee of a tax-exempt organization who receives remuneration exceeding $1 million or an excess parachute payment during the applicable taxable year — extending Code §4960 beyond the prior focus on an organization's five highest-compensated employees. Tax-exempt organizations should review compensation arrangements, deferred compensation plans and compliance processes before the new rules take effect, particularly where compensation may approach or exceed the $1 million threshold. The One Big Beautiful Bill Act (OBBBA) amended Code §4960, which imposes an excise tax on certain excess
Read More
Congress Considers Expanded Schedule H Reporting Requirements for Tax-Exempt Hospitals
Key Takeaways Congress is considering expanded Schedule H reporting requirements for certain tax-exempt hospital organizations required to file Form 990 to require more detail on community benefit, charity care, 340B activity and tax-exemption value. The proposal reflects growing scrutiny of whether tax-exempt hospitals provide sufficient community benefit to justify their favorable tax status. More granular public reporting could increase regulatory, congressional and watchdog attention on hospital spending, allocation methods and documentation. Tax-exempt hospitals should assess whether current systems can support the data Congress may expect in future Schedule H reporting. Key areas include charity care, CHNA-related spending, financial assistance applications, facility-level financial data and 340B program information. Tax-exempt hospitals and health systems have faced increasing scrutiny from Congress, state regulators and industry watchdogs on
Read More