NOT FOR PROFIT ORGANIZATIONS: DESCRIPTION

McKenna Long & Aldridge represents many national exempt organizations, professional societies and other non-profit organizations. Most of these organizations are corporations recognized as tax-exempt under Section 501(c)(3), 501(c)(4) or 501(c)(6) of the Internal Revenue Code. We also represent political action committees and insurance trusts.

Tax and Corporate

Our exempt organization practice includes both corporate and tax matters. On the corporate side, we provide a wide range of services, such as:

• Preparing and filing corporate charters
• Preparing and amending bylaws
• Maintaining minutes and otherwise assisting our clients in selecting and complying with the legal requirements of the jurisdictions in which they are incorporated and doing business
• Advising on governance and conflicts questions

On the tax side, our services vary:

• Counseling on what tax-exempt status to seek in light of a client's intended purposes and activities
• Preparing and filing the organization's initial application for tax-exempt status with federal and local authorities
• Assisting the organization in satisfying the numerous special requirements for maintaining tax-exempt status
• Advising on the tax implications of various programs such as insurance, advertising, establishing for-profit subsidiaries and trade shows

Government Relations, Lobbying and Election Law

For those organizations whose corporate charter and tax-exempt status permit them to engage in such activities, we provide advice on the tax and other legal consequences of various lobbying programs and on the procedures for establishing and maintaining political action committees. We also counsel on a wide variety of federal and state election law matters, including the Lobbying Disclosure Act of 1995.

We also actively support our exempt organization clients in representing the interests of their members. Along these lines, we counsel on federal and state legislative and regulatory developments and assist in preparing comments, testimony and lobbying positions as well as complying with the Congressional and executive branch "gift" rules.

Insurance and Antitrust

We also counsel our exempt organization clients on substantive insurance and liability matters such as:

• Helping them select and tailor insurance coverage to protect them from possible employee and third-party liability
• Helping establish group purchasing and captive insurance programs (risk retention groups) where their member companies are unable to obtain adequate or affordable coverage
• Acting as national claims counsel and litigation coordinator for these insurance programs
• Assisting with warranty and labeling issues as well as risk management programs both for the exempt organization and its member companies

As part of our responsibilities as general counsel to our exempt organization clients, we also render advice on the antitrust implications of various activities such as statistical compilations, standard-setting and certification programs.

Administrative, Fundraising, Transactional and Intellectual Property

Our services to exempt organizations vary widely such as:

• Planning and administering meetings
• Drafting newsletters, bulletins and other communications
• Obtaining special mailing privileges
• Registering with various state authorities to conduct charitable solicitations and other fundraising activities
• Leasing and purchasing real property
• Negotiating contracts for equipment and services
• Advising clients on legal matters associated with the Internet and on various trademark, copyright and other intellectual property matters

We also provide transactional counseling in a variety of areas including hotel, convention center and exhibitor contracts, royalty and publication agreements and agreements involving the licensing and protection of intellectual property rights.

Labor

We counsel our clients on a variety of employee-related matters, such as:

• Employment contracts and deferred compensation agreements for salaried executives
• Employment standards and discrimination questions for hourly employees
• Establishing pension and other programs

Litigation

Finally, our lawyers engage in extensive litigation on behalf of its exempt organization clients before administrative agencies and in federal and state courts around the country.