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Team Leader

Not-For-Profit TEAM

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In The News

Gavin G. Reynolds Comments on Success of Rochester Non-For-Profit Organization  More

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Press Releases

Frederick G. Attea Speaks at New York State Bar Association Meeting  More

Kelly E. Marks Presents to Erie County Historical Federation  More

Frederick G. Attea and Gregory L. Peterson Present at Non-Profit CLE Seminar  More

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“Key Provisions of The Non-Profit Revitalization Act of 2013,” Phillips Lytle Not-For-Profit Client Alert, December 2013  More

“IRS Report Scrutinizes Unrelated Business Income Reporting by Tax-Exempt Organizations,” Phillips Lytle Tax Client Alert, June 2013  More

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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:


  • 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


  • 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


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


  • 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

James W. Smyton
James W. Smyton

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