The attorneys at Sulloway & Hollis represent all types of non-profit organizations throughout the State of New Hampshire. Our attorneys are well versed in both the laws that are equally applicable to business and non-profit organizations and those laws and regulations that are unique to non-profit organizations.
The spectrum of clients we represent includes large non-profits, such as healthcare institutions and student-loan organizations, and small community-oriented organizations, such as historical societies. We represent social clubs and owners associations, and, of course, we represent numerous charitable organizations that qualify under Section 501(c)(3) of the Internal Revenue Code. Our representation of non-profit organizations includes all areas of law applicable to the creation and operation of non-profits, including:
Formation and Governance - Our attorneys advise our clients with respect to the creation of non-profit organizations, state and federal registration and filings, board governance, and conflicts of interest.
Compliance and Taxation - We assist our clients with compliance with state and federal laws regarding the permissible activities of non-profit organizations and reporting requirements, including, where applicable, qualification for treatment as a 501(c)(3) entity. We advise our clients with respect to all matters relating to state and federal taxation, including, without limitation, limits on unrelated business income and executive compensation and state real estate taxation.
Employee Benefits and Labor Law - Our attorneys are experienced in advising our clients with respect to the unique laws applicable to non-profits in the area of employee benefits, such as §457 deferred compensation plans and 403(b) plans.
Fundraising and Contracts - We advise our clients with respect to all issues relating to fundraising and development, including those issues unique to raffles and games of chance. We also are experienced in the review of contracts and agreements with non-profits, whether they be service agreements, such as insurance policies, or agreements relative to donations, such as conservation easements.
The attorneys who practice in our Non-Profit Group come from a diverse group of legal disciplines and bring their expertise in the areas of Business Law, Estate Planning and Administration, Real Estate, and Litigation to their representation of our non-profit clients.
Members of our group have successfully represented non-profit clients in all manner of legal issues. We have created and qualified numerous organizations as 501(c)(3) charitable entities.
We have helped organizations that had not been properly registered in order to correct past errors. We have reviewed and re-written employee handbooks and restructured non-profit organizations’ employee benefits programs. We have conducted training sessions with non-profit boards regarding their duties and obligations, and we have advised our clients regarding the legal limits applicable to various fundraising activities, including raffles and essay contests. We have also defended non-profits in order to preserve their exemption from state real estate taxation.
The following list describes those areas of law in which there are issues unique to non-profit organizations.
- Formation of Non-Profit Entities
- Powers and Authority
- Registration with the Division of Charitable Trusts
- Dissolution and Conversions
- Affiliates and Related Entities
- Duties and Responsibilities of Boards, Officers, and Members
- Bylaws and Policies
- Conflicts of Interest/Pecuniary Benefit Transactions
- Audit, Compensation and Other Committees
- Board Immunity and Indemnity
- Board Succession
- Disclosure Requirements
- Substantiation Requirements
- Recordkeeping Requirements
- Annual Reporting Requirements (Federal and State)
- Gifts of Motor VehiclesExecutive Compensation
Restrictions on Authority
- Political Campaigns
- Taxable Activities
- Affiliations with Taxable Entities
Federal Income Tax
- Application for Exemption – Form 1023 or Form 1024
- Unrelated Business Income Tax (UBIT)
- Annual Federal Filings, including Form 990
- Real Estate Tax Exemptions
- Business Taxes as Applicable to Non-Profits
- Unrelated Business Income and Related Tax Issues
- Current Use Taxes
- Payments in Lieu of Taxes (PILOT)
- Tax Abatements
- Section 457 Deferred Compensation Plans
- 403(b) Plans
- Compensation and Benefits
- Personnel Manuals
- Employment Agreements
- Compensation Issues
- Bingo and Games of Chance
- Lotteries and Raffles
- Fundraising Contracts
- Local Regulations
- Event Planning and Contracting
- Planned Giving
Contracts and Agreements
- Leases to or from For-Profit Entities
- Purchase and Sale of Real Estate
- Business Contracts
- Affiliations with For-Profit Entities
- Conservation Easements
- Internal Disputes
- Cy Pres Proceedings