Phillips Lytle’s Not-For-Profit Practice has many years of experience working with charitable, cultural, service-oriented, educational and health care clients. We represent organizations ranging from small startups to large, established institutions. Our attorneys have practical first-hand knowledge of the not-for-profit world from their active leadership roles serving on a broad range of not-for-profit  boards.

Our Not-For-Profit Team has worked with, and provided successful representation to, hundreds of not-for-profits. These organizations include:

• Colleges, universities, and grammar and high schools
• Orchestras, theaters and performing arts organizations
• Hospitals, nursing homes, home health agencies and other health care-related organizations
• Social service agencies
• Research institutions
• Economic development corporations
• Fundraising organizations
• Museums
• Social and country clubs
• Trade and professional associations
• Religious organizations
• Community associations

Our expertise includes the following areas and issues:

Governance

• Employment contracts and executive compensation
• Conflicts of interest, whistle-blower and document retention policies
• Directors’ and officers’ fiduciary duties and liability insurance
• Educating board members on fiduciary duties, not-for-profit law formalities, corporate housekeeping and other related matters
• Corporate compliance programs including internal audits, government investigations and self reports
• Forming, dissolving and advising private family foundations

Taxation

• Obtaining and maintaining tax exemption status
• Property tax issues
• State tax issues
• Unrelated business income tax
• Tax issues for charitable contributions and fundraising
• Tax issues in corporate reorganizations and joint ventures
• Tax-exempt bond financing
• Executive compensation and compliance with IRS guidelines
• Permissible lobbying activities

Fundraising Issues

• Reporting and complying with the New York State Attorney General’s policies and regulations
• Reviewing fundraising programs for tax and state law compliance
• Complying with laws and regulations governing games of chance (e.g., raffles)
• Raising support through other fundraising stratagem

Regulatory

• Federal and state regulatory issues for health care organizations, educational institutions and others
• Complying with federal and state employment and labor laws

Transactional

• Contract negotiations and drafting
• Financing, including bank funding and tax-exempt bonds
• Employment agreements and incentive compensation plans
• Corporate restructuring
• Lease negotiation and drafting
• Corporate mergers, sales of assets and dissolutions

Labor & Employment

• Advice and counsel on employment issues
• Drafting of employment policies and handbooks
• Workplace health and safety (OSHA)
• Employment litigation, including discrimination cases, wage and hour cases and whistleblowing cases
• Federal and state wage and hour issues
• Collective bargaining negotiations
• Labor arbitrations
• Training programs
• Response to employee organizing campaigns