The Royal Law Firm has a long history of serving the nonprofit sector. We also discount our standard fee schedule for our nonprofit clients qualifying as public charities and for educational institutions.  Many of our attorneys have contributed numerous hours and resources to nonprofits focused on civil rights, supporting women and minority groups, veterans, animal welfare, the arts, and education. Additionally, our attorneys serve on boards of organizations promoting the arts and in civil rights and are intimately familiar with the organizational and and operational compliance requirements for nonprofits. 

We provide counsel to clients in the nonprofit sector in various capacities, including advising trust officers on their fiduciary duties in trust administration, tax-exempt 501(c)(3) (public charities) organizations on applicable laws, private foundations, social service organizations, social benevolent organizations, social clubs, veterans organizations, including corporate fiduciaries (who administer charitable trusts and cemetery trusts), private foundations, sporting organizations, academic institutions (colleges and universities), educational foundations, religious organizations (churches, temples (mandir), mosques, synagogues, etc.) , research organizations, and similar nonprofits. 

Services

We represent nonprofits on a corporate, contract, real estate, tax, fundraising, activities, and related intellectual property issues. More specifically, our counsel includes:

Corporate

We advise clients on formation, termination, reorganization, restructuring, liquidation, joint ventures, grants, fundraising, affiliations, fiscal sponsorships, subsidiary formation, and related issues. We also provide educational materials, and seminars to nonprofits on operational compliance including addressing interested director rules, business strategy, board and fiduciary obligations, and unrelated business interest tax (UBIT) issues. 

Tax Compliance

We counsel clients on donations to charitable organizations, donor advised funds, and private foundations. We also provide charitable planning and philanthropy structuring in connection with our wealth planning and estate planning practice. For our nonprofit client, we assist with completing and filing Forms 990, all federal and state tax forms, and counsel on relevant licensing. We also provide audit support on IRS and state examinations and address tax assessments, including working to abate penalties, where advisable, resulting from UBIT or other taxable activity. 

Organizational Compliance

We counsel our public charity clients on compliance issues and excise taxes. We also provide tax opinions and seek PLRs where necessary,  including addressing public support test issues, private benefit and interested director issues. For our private foundation clients, we address interested parties, and self-dealing rules, excess business holdings, and rules on distributions and taxable expenditures. We are also familiar with grantmaking limitations, rules and provide compliance counsel on these matters related to scholarship and other grants for nonprofit organizations.