Tax-Exempt Organizations

Arnold & Porter has a long tradition of providing a full range of legal services to all types of nonprofit organizations on complex tax, governance, operational, legislative, environmental, litigation, compliance, philanthropy, advocacy, and other matters. Our clients include advocacy and political organizations, arts organizations, churches and religious organizations, colleges and universities, hospitals and healthcare organizations, labor unions, pension funds, philanthropic organizations, think tanks and policy research organizations, and trade associations. Our attorneys help nonprofits pursue their work with dedication, integrity, and innovation in light of increasing calls for greater accountability and effectiveness from sophisticated stakeholders, including the public, the press, donors, regulators, and legislators.

Through our experience and interdisciplinary collaboration among our practices, we are able to offer innovative and effective solutions that further the mission of our clients. We have been retained to serve as creative troubleshooters, to provide "general counsel" services, to lead trainings for staff and boards, to conduct internal investigations, as well as to harness the full capacity of the firm to resolve complex legal and factual issues. We counsel tax-exempt organizations on a wide variety of complex issues and have experience in numerous areas, including advocacy and public policy, philanthropy, governance and compensation, operations and transactions, international activities, and compliance and enforcement.

We have experience working on all phases of an organization's lifecycle: sitting with clients at the drawing board sketching organizational structures; laying the groundwork for good governance; assisting with formation; advising on strategic partnerships with tax-exempt and for-profit organizations; and navigating through mergers and dissolutions.

In addition, we frequently advise clients on the complex issues that arise in the context of international activities, including international affiliate structures, governance and operations, and program implementation outside the United States. We support both recipients and subrecipients of grants in the interpretation of grant requirements and compliance with federal agency requirements governing those grants.


Private donors $75 million gift to a public hospital

Advised clients in connection with their $75 million gift to help fund a public hospital’s critical equipment and technology for its new acute care and trauma center, as well as to develop a public health campaign.

American University Internal investigation into alleged financial improprieties

Conducted a high-profile internal investigation into alleged financial improprieties by the university president, and assisted the university in subsequent Department of Justice and Senate Finance Committee investigations.

United Nations Foundation General operating and philanthropic matters

Represents the United Nations Foundation, the organization that receives and distributes Ted Turner's $1-billion gift to the United Nations, on its general operating and philanthropic matters

The Markle Foundation Creation of
Represented The Markle Foundation in connection with the development and launch of its SKILLFUL Initiative, a collaborative initiative with LinkedIn, Arizona State University, edX, and other partners to use technology, research, and tools to better connect middle-skill workers to jobs and training opportunities.


Analysis of CARES Act for Non-Profit Organizations
Coronavirus: Tax-Exempt Organizations Advisory
Coronavirus Nonprofit Update: Financial Assistance to Employees by Employer-Sponsored Philanthropy
Coronavirus: Tax Advisory
The Advisor: Helping You Manage Your Life and Legacy in Today's Complex World
Private Client Services Newsletter
Welcoming the 116th Congress: How to Prepare for the Congressional Investigations Boom
Arnold & Porter's Insights for Nonprofit Organizations, Washington, DC
Ask the Experts: Hot Compliance Topics and Opportunities for Public Charities
Speaker, University of Texas School of Law, Nonprofit Organizations Institute

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