What is a Supporting Organization?

Image of ropes in various colors tied together in a knot, forming a circle against a plain white background, as a supporting organization holds each as one

A supporting organization is a specific type of public charity. All 501(c)(3) organizations are considered private foundations unless they qualify as public charities. It can be to a nonprofit’s advantage to be a public charity; private foundations are more closely scrutinized, regulated, and taxed than public charities. The thinking that underpins this regulatory framework is that the donating public will “discipline” public charities far more efficiently than government oversight can…

How To Start a School

Close-up of a yellow school bus with the word "SCHOOL" in large black letters, capturing the essence of how to start a nonprofit dedicated to education.

What are some legal issues you need to consider when starting a private school?
Starting a private school requires a dedicated team of individuals with a focus on providing a quality education. Before taking on this endeavor, you will need to evaluate whether there is a need for another school in your community, understand basic legal issues that will arise, and create a plan.

What are the benefits of having 501(c)(3) tax-exempt status?

kids jumping for joy shows the joy of setting up a new charity or nonprofit

Having 501(c)3) IRS tax exempt status provides a number of benefits: exemption from federal income tax; tax-deductible contributions; possible exemption from state income, sales, and employment taxes; reduced postal rates; exemption from federal unemployment tax; and tax-exempt financing.

Disaster Relief – How Employers Financially Can Help Employees

Downed,Power,Pole,After,Hurricane,Passes,Through disaster relief for employees

Can employers directly help their own employees impacted by a natural disaster? Donations to charities make a difference, but many business owners are frustrated that charitable donations don’t go directly to help employees, independent contractors, or local community members. Employers have options to directly support employees and their local community. The IRS allows employers to […]

Rules of the Game: Professional Athlete’s Foundations

A basketball is seen going through a hoop with a player's hand extended upward underneath the net, showcasing the skill nurtured by a professional athlete's foundation.

The Cullinane Law Group helps professional athletes in their mission to give back and bring good to the world. Our clients — both current leaders in their sport and others retired from competition — start foundations as a way to do more good in the world. With high levels of scrutiny from fans and the media, professional athlete’s foundations must be structured and managed appropriately.