Benefits of a Family Foundation

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Article previously published December 3, 2023. Updated December 2, 2024. A family foundation is a type of 501(c)(3) tax-exempt nonprofit organization that allows its founders to set up a formalized charitable grantmaking enterprise funded by one individual or a few family members. It is usually funded with family assets. The family foundation is a flexible […]

What is a Supporting Organization?

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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.

How to Start a Church

Help for your church!

We do all the work to form new churches. We off a quick, straightforward solution to the set up church that is a state non-profit corporation with formal 501(c)(3) status. If you’ve handle the corporate and tax aspects of setting up a new church, here is a summary of the some of the steps you […]

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

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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.

Nonprofit Law Basics: What is the Difference Between a Public Charity & a Private Foundation?

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The terms of nonprofit entities can be so confusing … public charity … private foundation … private nonoperating foundations … private operating foundations … public charities that act as foundations. What are they, and how do you tell which is which?

Since 1968, the Internal Revenue Code has distinguished Section 501(c)(3) nonprofit organizations into two tax categories: private foundations and public charities…

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.