Charitable Organizations & Family Foundations
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.
Our representation covers the full lifecycle of a tax-exempt organization and the ongoing legal challenges that arise along the way.
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.
Once your organization is up and running, we serve as trusted outside counsel on the governance and compliance issues that arise regularly, including:
- 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; and
- Compliance with state charitable solicitation laws.
Tax-exempt organizations frequently face complex transactions that require careful legal and tax analysis. Manning Fulton attorneys advises on:
- Joint venture structuring with for-profit and nonprofit partners;
- Taxable and tax-free acquisitions and dispositions; and
- Establishing for-profit subsidiaries and supporting organizations.
When your organization faces scrutiny from a regulatory body, Manning Fulton provides skilled representation before:
- The Internal Revenue Service (IRS);
- The United States Department of Labor;
- The North Carolina Secretary of State; and
- The North Carolina Attorney General’s Office.
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.
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.
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
Family-led charitable organizations managing giving strategies, governance responsibilities, grant-making, and compliance obligations.
Public Charities & Grant-Making Foundations
Charitable organizations seeking legal guidance on formation, operations, tax-exempt status, governance, and charitable giving programs.
Scholarship Program Administrators
Organizations and individuals managing scholarship programs that require clear guidelines, compliance support, and proper administration.
Schools & Educational Institutions
Educational organizations navigating nonprofit, charitable, governance, and tax-exempt organization matters.
Churches & Religious Organizations
Religious organizations seeking guidance on governance, tax-exempt status, charitable activities, and organizational compliance.
Scientific Research Organizations
Research-focused nonprofits managing charitable, operational, governance, and compliance issues.
Related Professionals
Accolades
Best Lawyers: Ones to Watch® in America
Eight Manning Fulton attorneys were recognized in the 2027 edition of Best Lawyers: Ones to Watch® in America.
2027
Recognized attorneys
- Matthew Muntean - Business Organizations; Corporate Law; Mergers and Acquisitions Law
- J. Patrick Bailey, Jr. - Real Estate Law
- Angela C. Baldwin - Corporate Law; Mergers and Acquisitions Law; Trusts and Estates
- Cecilia Barreca - Business Organizations
- Chris N. Bobby - Closely Held Companies and Family Businesses Law; Corporate Law; Mergers and Acquisitions Law; Tax Law
- Lawrence D. Graham - Appellate Practice; Commercial Litigation; Real Estate Litigation
- Corinne E. O’Reilly - Business Organizations
- B. Zack Taylor, Jr. - Real Estate Law
Business North Carolina “Legal Elite”
Fifteen Manning Fulton attorneys were recognized in Business North Carolina’s 2026 “Legal Elite,” with three additional attorneys named “Legal Elite Young Guns.”
2026
Legal Elite
- Mike T. Medford - Antitrust & Complex Business Disputes
- William C. Smith - Bankruptcy
- Judson A. Welborn - Construction
- Jennifer L. Weaver - Corporate Law
- Thomas I. Lyon - Corporate Law
- William B. Gwyn - Corporate Law
- William S. Cherry - Employment
- Jessica B. Vickers - Litigation
- Alison R. Cayton - Real Estate Law
- Douglas J. Short - Real Estate Law
- Joseph B. Bass - Real Estate Law
- Jessica Elliott - Real Estate Law
- B. Zachary Taylor - Real Estate Law
- Sandra M. Clark - Tax & Estate Planning
- Steve T. Byrd - Tax & Estate Planning
- Chris Bobby
- Lawrence D. Graham
- Matthew P. Muntean
North Carolina Super Lawyers
Twenty-three Manning Fulton attorneys were recognized by Super Lawyers in 2026, including 17 Super Lawyers and 6 Rising Stars.
2026
Super Lawyers
- Joseph B. Bass - Real Estate
- Stephen T. Byrd - Estate & Probate
- Alison R. Cayton - Real Estate
- William S. Cherry III - Business Litigation
- Sandra Martin Clark - Estate & Probate
- William B. Gwyn Jr. - Business/Corporate
- Deborah L. Hildebran-Bachofen - Estate & Probate
- Thomas I. Lyon - Mergers & Acquisitions
- Barry D. Mann - Real Estate
- Michael T. Medford - Business Litigation
- Kevin A. Prakke - Securities & Corporate Finance
- Douglas J. Short - Real Estate
- William C. Smith, Jr. - Civil Litigation Defense
- Ritchie W. Taylor - Franchise/Dealership
- Jessica B. Vickers - Business Litigation
- Jennifer L. Weaver - Business/Corporate
- Judson A. Welborn - Business Litigation
- J. Patrick Bailey - Real Estate
- Angela C. Baldwin - Estate & Probate
- Chris N. Bobby - Business/Corporate
- Lawrence Graham, Jr. - Civil Litigation Defense
- Matthew P. Muntean - Business/Corporate
- B. Zachary Taylor - Real Estate
Best Law Firms: Metropolitan Tier 1
The firm secured 26 ranked practice areas, with 19 of those achieving the highest Tier 1 status.
2026
Recognized in:
- Appellate Practice
- Bet-the-Company Litigation
- Business Organizations
- Closely Held Companies and Family Businesses Law
- Commercial Finance Law
- Commercial Litigation
- Construction Law
- Corporate Law
- Health Care Law
- Insurance Law
- Litigation – Construction
- Litigation – Insurance
- Litigation – Labor & Employment
- Litigation – Real Estate
- Litigation – Real Estate
- Litigation & Controversy – Tax
- Mergers & Acquisitions Law
- Real Estate Law
- Real Estate Litigation
- Tax Law
- Trusts & Estates Law
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