Charitable Organization & Family Foundation Attorneys in North Carolina
Whether you’re launching a private “family” foundation, running an established public charity, or navigating a complex tax or governance question, Manning Fulton provides the experienced outside counsel tax-exempt organizations need from formation, operation, and through dissolution.
What We Do
Our representation covers the full lifecycle of a tax-exempt organization and the ongoing legal challenges that arise along the way.
- Formation and Startup: We guide clients through every step of establishing a new tax-exempt organization — entity selection, articles of incorporation, bylaws, IRS Form 1023 or 1024 applications for tax-exempt status, and state charitable registration requirements.
- Ongoing Operations and Corporate Governance: Once your organization is up and running, we serve as trusted outside counsel on the governance and compliance issues that arise regularly, including:
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- Board structure, fiduciary duties, and conflict of interest policies
- Avoiding excess benefit transactions and private inurement
- Minimizing unrelated business taxable income (UBTI)
- Executive employment agreements and deferred compensation plan structuring
- Compliance with state charitable solicitation laws
- Transactions and Structural Planning: Tax-exempt organizations frequently face complex transactions that require careful legal and tax analysis. Manning Fulton advises on:
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- Joint venture structuring with for-profit and nonprofit partners
- Taxable and tax-free acquisitions and dispositions
- Establishing for-profit subsidiaries and supporting organizations
- Government Agency Representation: When your organization faces scrutiny from a regulatory body, Manning Fulton provides skilled representation before:
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- The Internal Revenue Service (IRS)
- The United States Department of Labor
- The North Carolina Secretary of State
- The North Carolina Attorney General’s Office
- Dissolution: When an organization needs to wind down, we guide leadership through the dissolution process — ensuring assets are distributed appropriately, final filings are made, and legal obligations are fully satisfied.
Who We Serve
Managing a tax-exempt organization means balancing mission-driven work against a demanding set of legal and regulatory obligations. Manning Fulton’s attorneys understand both sides of that equation. We serve as outside counsel to a wide range of exempt organizations handling everything from day-to-day governance questions to complex transactions and government agency representation. Our clients include:
- Private family foundations
- Public charities and grant-making foundations
- Scholarship program administrators
- Schools and educational institutions
- Churches and religious organizations
- Scientific research organizations
Partner With Manning Fulton
Whether you’re starting a new charitable organization, managing a complex transaction, or responding to a government inquiry, Manning Fulton has the experience to guide you through it. Our attorneys combine deep tax knowledge with practical nonprofit counsel so your organization can stay focused on its mission. Reach out to one of our attorneys to discuss how Manning Fulton can help your organization.
