Non-Profit Organizations

Through its Non-Profit Organizations Practice Group, Cohen & Grigsby, P.C. offers a comprehensive bundle of highly sophisticated legal services to its clients in the non-profit sector.  The attorneys in this group have substantial experience in successfully handling the unique issues and transactions which affect this rapidly growing business sector.  As general counsel, board members and executive officers, our attorneys are actively involved in the formation and ongoing operation of numerous and various non-profit entities.  This group is closely aligned with the firm’s Healthcare Practice Group which serves a large number of non-profit healthcare entities.  However, the Non-Profit Organizations Practice Group also serves numerous non-profit clients having no substantial connection to the healthcare industry.  Among these are colleges and universities, public broadcasting companies, religious organizations, community groups and social service agencies, trade associations, grant making organizations and foundations.  

Representative Services

General Corporate and Tax Matters
Our Non-Profit Organizations Practice Group assists clients with the formation and structuring of new non-profit organizations; mergers, affiliations and consolidations, corporate divisions and reorganizations; joint ventures involving one or more non-profit organizations; and conversions from non-profit status to for-profit status.  We also address board structuring and governance issues.  From a tax standpoint, we assist our non-profit clients in securing desired tax exemptions, obtaining formal rulings or informal guidance from the Internal Revenue Service regarding their exempt status, and counseling organizations on other tax-exemption issues such as the filing of necessary returns and reports, appropriately accounting for unrelated business income, intermediate sanctions and the like.  

Administrative and Regulatory Matters
We regularly assist our non-profit clients in dealing with the regulatory framework applicable to their particular line of business such as licensure and credentialing matters, government sponsored funding programs and fundraising activities.  We also assist our non-profit clients in dealing with the state attorney general through its authority as parens patriae for charitable organizations.   

Finance
Access to capital is often a substantial issue for non-profit organizations.  Whether through tax-exempt bond financings, loans with financial institutions, or the offering of securities, we offer highly sophisticated services to our non-profit clients seeking access to the capital markets.  

Labor and Employment
Cohen & Grigsby represents numerous non-profit entities with respect to their labor and employment matters.  Included here are the development of executive compensation arrangements, union representation campaigns, unfair labor practice charges, collective bargaining agreements, arbitration proceedings, discrimination cases, sexual harassment training, wage and hour claims and wrongful discharge matters.  

Real Estate
We have represented many of our non-profit tax exempt clients in challenges to their real estate tax exemptions.  In addition, we regularly counsel our non-profit clients with respect to the purchase, sale, leasing and management of real property.  

Fundraising and Charitable Solicitation
We have substantial experience in counseling non-profit clients in conjunction with their fundraising activities.  These activities include the proper structuring of charitable gifts and bequests to benefit both the contributor and the recipient charity.  Through Orphans’ Court proceedings we protect our clients interest in trust and estates.  We also assist our non-profits in conducting appropriate fundraising activities and maintaining appropriate relationships with professional fundraisers.  

Risk Management and Litigation
We regularly counsel non-profits on liability and risk management issues.  Our litigators have substantial experience in the representation of non-profit entities in the courts and before regulatory agencies.  The combination of our substantial expertise in litigation and non-profit matters assists us in generating the results our clients expect.  

Governmental Affairs
We are often called upon to represent the interests of our non-profit clients before state and local governments.  Our efforts here include assistance in securing reimbursement for services provided in conjunction with government programs, obtaining government grants and other financial assistance, and advocacy of our clients’ interests before government agencies.  

Intellectual Property
We offer a vast array of services intended to assist our non-profit clients in protecting and preserving their intellectual property rights.  This includes the handling of trademark, copyright, and patent issues; the development of agreements and transactions; and litigation of intellectual property disputes.