Nonprofits have legal issues like any other businesses – management, audits, employment matters, real estate, and tax compliance. In fact, they also have matters unique to tax-exempt groups – fiduciary duties, fundraising and grant responsibilities, membership voting, and conflict of interest matters.
We know that your staff and board prefer to devote energy and resources to achieving your mission rather than dealing with legal matters. And while some large organizations have full-time attorneys on staff, that may not be realistic for smaller groups. Cullinane Law Group provides general counsel and one-off legal services to nonprofits, foundations, associations, and tax-exempt organization of all shapes and sizes.
General Counsel Services
We can serve as your attorneys on call to handle any legal issue that comes your way. Cullinane Law Group provides comprehensive advice and legal services for tax-exempt organizations acting as general counsel. We are available to help with all of your legal needs as they arise. This may include adversarial proceedings, real estate, intellectual property, management, employment issues, insurance, contracts, and more. We work as an extension of your team, providing support to the entire organization, such as:
- Establish legal guidelines, procedures for monitoring and reporting
- Risk management such as indemnification policies and record-keeping
- Resolve board issues
- Board and staff training
- Create HR and employment policies
- Advise on governance issues and executive compensation
- Review contracts, tax forms and insurance coverage
- Create grant-making practices for foundations
- Earned revenue and commercial activities (including UBIT)
- International matters such as foreign compliance
- Legal audits and check-ups
- Fundraising law, gift planning and charitable solicitations
- Merger and acquisition of entities
- Structure profit/nonprofit hybrid entities
- And much more
Legal Audits + Check-Ups
Legal check-ups are important for nonprofits, foundations and associations that want to stay in compliance and avoid potential legal problems. We advise that a legal check-up be conducted every few years, or when an organization is undergoing a change in direction or leadership. We conduct a complete organizational check-up (a “legal audit”) to identify risks and to fill any gaps in the operations and services. We perform the assessment and advise the board on findings. The service includes:
- Review formation articles, board duties, and governing documents
- Ensure federal tax compliance with IRS, including verifying 501(c) status and that donors are receiving proper acknowledgement forms
- Assess conflicts of interest, affiliations and partnership agreements, and employment relationships
- Review risk management and insurance coverage
- Advise on fundraising law, gift planning, charitable solicitations and social investing
Government Audits
Our award-winning attorneys understand and can guide you through these complex, yet delicate, matters. Cullinane Law Group will work with your organization through daunting times, including:
- IRS audits and examinations
- Texas Attorney General investigations
- Fraud, embezzlement or illegal activity
- Board fiduciary, liability and indemnification
- Internal investigations
- Employee dispute
- Conflicts of interest
- Criminal concerns
- Insurance policy claims
Learn more about our GROWTH Plans for existing nonprofits and foundations, or give us a call to get started.
Affiliations + Relationships
Cullinane Law Group supports structural corporate and tax relationships, including:
- Affiliate networks
- Fiscal sponsorships
- Charitable foundations for for-profit corporations
- Umbrella organizations
- For-profit and nonprofit joint ventures
- Group exemptions
Contracts + Business Transactions
Like any business, tax-exempt businesses enter into business transactions on a regular basis. Cullinane Law Group helps clients with these written agreements, including,
- Employment and staff contracts
- Grant agreements
- Cause-related marketing campaign agreements
Real Estate
Property and real estate agreements are important decisions for a tax-exempt organization. Cullinane Law Group supports
- Purchases, mortgages
- Lease agreements
- Property tax exemption issues
Reorganizations of Social Enterprises + Nonprofits
We help re-structure a variety of entities, including:
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- Merger and acquisitions of entities
- Re-categorization of foundations or public charities
- Structure profit/nonprofit hybrid entities
- Dissolutions
Training and Speaking
Cullinane Law Group offers training for you, your staff and board members on a variety of legal topics. Training is especially helpful for a new board of directors, new executive leadership team, organizations that are looking to grow or expand, or for a group that has experienced conflict between staff and board members.
We provide one-on-one training to founders and boards of new organizations, as well as speaking at your annual conference, board meetings, or staff training on topics including:
- Setting up a nonprofit, foundation, social enterprise, association or other tax-exempt status
- Regulation and compliance issues
- Roles of the ED vs. the board
- Financial oversight, compliance, planning, budgeting, financial reporting
- Staff and volunteer management
- Program development, evaluation, and outcome reporting
- Legal reporting requirements on state and federal levels
- Fundraising legally: issues and requirements, including donation acknowledgments
- Leadership succession issues
- Conflicts of interest and due diligence issues
- And much more
We are experienced advisers and speakers who develop the best training session for your unique needs.