The Exempt Organizations Practice of Rogers Towers counsels and represents both nonprofit and for-profit entities, as well as high-net worth individuals, throughout the country. The attorneys who focus on the organization and operations of exempt organizations work in close collaboration with other members of the corporate and tax department.

The Rogers Towers exempt organizations practice ranges through the formation, incorporation, tax-exempt qualification, maintenance and the legal termination of nonprofit corporations and trusts. Our clients include private foundations, publicly supported charities, art and cultural groups, religious institutions, professional societies and trade associations, universities, hospitals, and title-holding corporations. Our exempt organization attorneys have developed particular capability with respect to charitable lifetime and testamentary planning for individuals.

Among Rogers Towers' exempt organization services are the following:

• Counseling in the formation, incorporation, restructuring, reorganization, and termination of nonprofit corporations and trusts.
• Counseling in obtaining and maintaining exemptions from federal income tax, state franchise and sales and use taxes, and local ad valorem taxes.
• Counseling in the application of Internal Revenue Code provisions, Treasury regulations, Internal Revenue Service rulings, judicial decisions, state tax statutes, and administrative regulations to the activities of exempt organizations.
• Counseling in obtaining tax-exempt financing for certain exempt organizations.
• Counseling regarding compliance with various state and federal public disclosure laws imposed on exempt organizations.
• Counseling with respect to Internal Revenue Service audits and proceedings with the Internal Revenue Service appeals office regarding exempt status, unrelated business income, for-profit subsidiaries, intermediate sanctions, and other issues.
• Obtaining private rulings from the Internal Revenue Service regarding the effect of proposed transactions or activities upon the tax status of exempt organization clients, and counsel regarding contract issues and drafting and interpreting contracts.
• Counseling for-profit entities, including investment funds and retirement plans, in their interactions with nonprofit organizations.
• Counseling for-profit entities and nonprofit entities in various joint venture arrangements.
• Counseling individual directors and trustees of nonprofit corporations and trustees of charitable trusts regarding their rights and duties, indemnification, and insurance issues.
• Counseling regarding the use of charitable lead annuity trusts and unitrusts and charitable remainder annuity trusts and unitrusts, including drafting of the necessary trusts and other documents.
• Counseling regarding the federal income tax consequences of various other forms of proposed charitable giving, including gifts of appreciated property, pooled income funds, gift annuities and other sophisticated forms of giving.