Our Exempt Organizations practice group represents charities of all types, from startup public charities to large corporate and/or private foundations and international charities. We have specific niches in structuring joint ventures between the for-profit and nonprofit sector, representation of churches and other religious organizations, and international gifting structures. Additionally, we assist our nonprofit clients with more traditional needs, including:

• Controversy work with the IRS, FTB, and the California Attorney General
• Ongoing compliance
• Executive Compensation Studies and Excess Benefits Transaction Compliance
• Unrelated Business Income Tax Issues
• Governance Issues
• L3C (new, socially responsible limited liability company "LLC". It is a for-profit LLC organized to pursue a social or charitable purpose. It is taxed like an LLC, but has the advantage of being able to accept program-related investments from private foundations.)

Our Planned Giving practice group crafts custom solutions to allow our clients to structure substantial charitable gifts in the manner that is most tax efficient while also consistent with their philanthropic and family goals. We have specific niches in structuring business sales to third parties and intergenerational family business transfers, complex gifts of noncash assets such as real estate, business interests, artwork, and collectibles, and representation of successful authors and artists engaged heavily in philanthropy. Additionally, we assist our planned giving clients with more traditional needs, including: