Polsinelli is one of the nation’s leading providers of legal services to nonprofit organizations. We have built our team with nationally recognized nonprofit attorneys who hold business acumen and in-depth industry knowledge on state and federal tax and nonprofit issues. Our attorneys are well versed on the challenges facing tax-exempt organizations, which has enabled us to make significant contributions to nonprofit entities through our use of innovative approaches to meeting their legal and organizational needs. Our team members are frequent writers and speakers on nonprofit and tax topics. The numerous books written by our team members cover topics such as the Form 990, Governance, Colleges & Universities, Fundraising and Private Foundations. Published articles address the Intermediate Sanctions, Unrelated Business Income, Private Benefit, Fundraising and several other nonprofit and tax topics. The nonprofit group presents a two-day National Nonprofit Law Institute each year and its members speak at various seminars throughout the year including the Rocky Mountain Tax Seminar for Private Foundations, The University of Texas Nonprofit Organizations Institute, Georgetown Law Tax-Exempt Organizations Institute and American Health Lawyers Association.

As active industry contributors, we are better able to keep our clients abreast of important developments in this area of law as it relates specifically to their business. Meanwhile, our firm is equally committed to learning about our nonprofit clients’ operations, as well as their business objectives and challenges. This combined focus allows us to enhance our clients’ decision-making while also achieving desired outcomes and results. Our team partners with a range of clients that include national hospitals and health systems, colleges and universities, religious organizations, public charities, government organizations, research institutions, private foundations and a variety of state and national industry associations.

Nonprofit Organizations has a broad range of practice areas and services, including:
  • Governance
  • Joint Ventures
  • Entity Structuring
  • Mergers and Acquisition
  • Form 990 Consulting
  • Fundraising
  • Charitable Giving
  • Tax Compliance
  • Planning to minimize Unrelated Business Income
  • Grantmaking and Impact Investing
  • Structured and obtained tax exemption for multi-tiered super-parent of two health systems.
  • Structured acquisition of multiple technology companies, both for-profit and nonprofit, for an Educational Institution utilizing a number of acquisition techniques including triangular mergers, asset acquisitions and various stock transactions.
  • Structured numerous joint ventures for health care systems with multiple tiers of entities involving for-profits and nonprofits.
  • Obtained private letter ruling from the IRS on favorable tax treatment of foreign Subpart F income to tax-exempt organization from foreign blocker entity.
  • Successfully negotiated a $1.6 million reduction in excise tax liability with the IRS on behalf of a large private foundation.
  • Worked with the board of trustees of a university on a comprehensive governance and oversight analysis and instituted major governance reforms to provide more effective oversight by the board of trustees.
  • Prepared and successfully resolved private letter ruling requests on behalf of several charity and foundation clients to obtain approval from the Internal Revenue Service for operational and transactional matters, including set-aside requests.
  • Guided a nonprofit 13-hospital health care system through one of the largest hospital sale transactions in United States history.
  • Creation of a State Authority to spin-off hospital operations from the State including drafting the State legislation and securing a private letter ruling from the IRS recognizing the Authority as a tax-exempt integral part of the State.
  • Structured research consortium of nonprofits and governmental organizations utilizing a supporting organization structure and a for-profit technology transfer subsidiary and obtained a favorable private letter ruling to support structure. 
  • Regularly advise hospital and health system clients on unrelated business income consequences of clinical trials and clinical research; establish protocols for documenting files; and develop strategies for successfully arguing that such activities are not UBI despite long-standing IRS positions to the contrary.
  • Obtained several of the early IRS determination letters issued to RHIOs and HIEs regarding exempt status and counseled such organizations on governance structure, obtaining ARRA funding, negotiating vendor contracts and HIPAA privacy and security compliance.
  • Counsel hospitals and health systems with MOB development and private activity use, unrelated business income and acquisition indebtedness rules related to ownership and leasing of MOB space.
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