Churches and Other Non Profit Organizations

Leaders of churches and other tax exempt organizations are under increasing pressure to fulfill their missions while maneuvering through complex tax and corporate governance rules and regulations. Successful organizations must not only succeed in meeting their legal obligations but must also demonstrate transparency, good governance practices and stewardship.

Claudia M. Morehead has the depth and years of experience to help your nonprofit achieve its charitable goals, including the formation of new organizations and qualification of those organizations for federal and state tax exemption, resolving charitable trust issues, establishing and implementing corporate governance best practices, resolving executive compensation issues, assisting with unrelated business income tax planning, and drafting merger and restructuring plans. Through her alliance with Robert E. Brown, Esq., she has implemented the Campus Preservation Planning © process to protect church assets. Read more about Campus Preservation Planning.

Ms. Morehead can assist your non-profit in the following areas:

Non-Profit Governance

  • Formation and incorporation 
  • Governance and board structure, composition, roles, and responsibilities 
  • Board/staff relationships, responsibilities, and delegation of authority 
  • Conflicts of interest 
  • Liability, risk management, insurance 
  • Regulatory compliance and annual reporting 
  • Mergers and affiliations 
  • Corporate practices and recordkeeping 
  • Corporate dissolutions 

Tax-Exempt Organization Law and Regulation

  • Counsel to the following classifications of 501(c) tax-exempt organizations:
    • 501(c)(2) Corporations holding property for tax-exempt organizations
    • 501(c)(3) Charitable organizations, including public charities, private foundations, operating foundations, and supporting organizations
    • 501(c)(4) Civic organizations
    • 501(c)(5) Labor organizations
    • 501(c)(6) Professional, business, and trade associations, chambers of commerce
    • 501(c)(7) Social and recreational clubs
    • 501(c)(8), (9), and (10) Employee associations and fraternal organizations
  • Obtaining and maintaining tax-exempt status 
  • Advocacy, lobbying, and political activities 
  • Grantmaking practices 
  • Executive compensation 
  • Intermediate sanctions 
  • Public charity support tests and qualification 
  • Private foundation rules and regulations 
  • Operating foundation and supporting organization qualification and operating standards 
  • Disqualified person and self-dealing rules 
  • Commercial and entrepreneurial activities 
  • Taxation of unrelated business income 
  • Corporate Sponsorships 
  • Annual reporting, Forms 990

Charitable Contributions, Trusts, and Endowments

  • Charitable gifts, contributions, and deductibility 
  • Endowments: creation, use, and management 
  • Endowment policies 
  • Donor gift instruments including restricted and outright gifts, donor advised funds, and board designated funds 
  • Modification of charitable trusts (under the doctrine of Cy Pres

Nonprofit Intellectual Property

  • Protecting and managing intellectual propert
    • Copyrights, trademarks, names, logos, and patents
    • Research, business methods, work processes, and trade secrets
  • Licensing and royalty agreements
  • Private vs. organizational ownership of intellectual property
  • Confidentiality, non-competition, and non-solicitation agreement

Nonprofit Organizational Relationships

  • Inter-organizational relationships:
    • Mergers, acquisitions, consolidations, and dissolutions
    • Agreements for joint services, funding, administration, and joint venturing
    • Design and implementation of strategic alliances and collaborations
  • Intra-organizational relationships:
    • Board/staff relationships and responsibilities
    • Executive and staff employment agreements
    • Contracts for independent contractors, vendors, and consultants.