Tonkon Torp has a long history of helping all types of nonprofits to fulfill their missions.  We represent charities (including private operating foundations, pass-through foundations, and public charities), as well as other types of tax-exempt entities (including social welfare organizations, social clubs, trade and professional organizations, and fraternal organizations). 

The organizations we represent include both grant makers and grant recipients, who provide services for a variety of purposes: education, health, religion, science, sports, environmental protection, social welfare, arts, and human services.

Our attorneys who specialize in the counsel of nonprofit and tax-exempt entities provide advice and craft documents with respect to:

·         Entity Formation: Selection of the appropriate structure, formation, and application to the IRS for recognition of exempt status

·         Governance:  Board development, fiduciaries responsibilities and risk management, including policy development (conflicts of interest, document retention)

·         Compliance:  Private foundation special rules compliance, intermediate sanctions, lobbying, advocacy and political expenditures, and unrelated business income tax rules

·         Strategic alliances:  Joint ventures, mergers and conversions

·         Grant-making: Program related investments, donor advised funds, expenditure responsibility and international grant-making

·         Fiscal Management: Investment and endowment management and distribution policies, structuring planned gifts and planned giving programs

·         Employment:  Advice/counsel employment matters; education, training, and proactive management practices; executive and employment contracts; employee benefits; executive compensation; volunteer issues

·         Audit:  IRS and Department of Justice audits and approvals, including private letter ruling requests

·         Real estate:  Acquisition of real estate and office/equipment leases