We have extensive experience in the law of non-profit and tax-exempt organizations, ranging from basic to highly sophisticated matters. The following list is a partial list of matters our attorneys have handled on behalf of non-profit and tax-exempt organization clients:

  • formation of PA non-profit organizations so that they also qualify for federal tax exempt status;
  • Articles of Incorporation and Bylaws;
  • Board policies, including conflict of interest policies;
  • applications for federal tax-exempt status for section 501(c)(2), 501(c)(3), 501(c)(4), 501(c)(6) and other exempt organizations and successful procurement of federal tax-exempt status;
  • mergers and property and asset acquisitions, as well as corporate reorganizations and affiliations (including the establishment of separate but affiliated investment and fundraising "foundation" entities);
  • tax-exempt bond financings through local municipal authorities (have served as corporate counsel);
  • New Markets Tax Credit financing (have served as corporate counsel);
  • contracts, including sponsorship contracts, county fee for service contracts and related subcontractor contracts, donor contracts, event participant releases, and service contracts (including website development and ISP contracts);
  • PA Board of Charitable Solicitation registration and issues relating to registration obligations in other states;
  • private inurement and private benefit issues;
  • joint venture arrangements with for-profit, non tax-exempt co-joint venturers (including a private letter ruling request with respect to such a joint venture);
  • exemption from local real estate taxes and PA state sales tax;
  • disputes between a local chapter of a national charitable organization and the national organization;
  • general business matters including real estate development, leases, collections, and certain employment matters.

Our understanding of non-profit and tax-exempt organization law is enhanced by our attorneys having served on the boards of a number of non-profit tax-exempt organizations, including the following:

Maxwell E. Davison:
Ex-officio Member, Board of Directors Lehigh Valley Telecommunications Corporation (PBS39) and its affiliates;
Member, Executive Committee of the Lehigh Valley Route 22 Traffic Coalition
Former Secretary, Board of Trustees of Muhlenberg College
Former Trustee, Cedar Crest College
Former President, Jewish Community Center
Former Governor, Lehigh Valley Community Foundation

Dennis M. McCarthy:
Member, Muhlenberg College, Board of Associates

Mark D. Aurand:
Member, Board of Directors of Boys & Girls Club of Allentown, Inc.
Member, Cedar Crest College Board of Associates
Member, Lehigh Valley Health Network Board of Associates
Former Chairman, Board of Directors of Community Music School
Former Member, Board of Directors of Mayfair
Former Member, Advisory Committee Moravian College Non-Profit Certificate Program

Timothy T. Stevens:
Treasurer, Explorers' Club - Philadelphia Chapter

Daniel K. McCarthy
Member, Abe Joseph Sertoma Club
Ex-Officio Member, Lehigh County Agricultural Society
Ex-Officio Member, Community Music School

Cheri Ann Leinberger:
Member, Board of Lehigh Valley Estate Planning Council

Andrew V. Schantz:
Former Board Member, Lehigh County Meals on Wheels
Board Member, Lehigh University's Integrated Real Estate ("IRE@L") program