Not for Profit Corporations

There are a wide variety of "not for profit" or "nonprofit" corporations.  Most of these nonprofit corporations have needs for legal services.  We represent a number of different types of not for profit corporations and our experience may be just the type of experience that would assist you in your needs.

Some of these not for profit corporations are considered charitable organizations which have received approval from the Internal Revenue Service to be classified as a 501(c)(3) organization.  We have assisted clients make the decision whether to pursue 501(c)(3) status, preparing the state and federal filings, and have assisted with general representation after obtaining charitable status.  Example clients that are not for profit corporations include the Tennessee Sheriffs' Association and Sugarbugs (a support group for juvenile diabetics).

However, not all not for profit corporations are charitable organizations.  Some of them are non-profit but have missions which the Internal Revenue Service deems inappropriate to allow charitable contributions as tax deductible events.  Thus, organizations which have political activity might classify as a not for profit corporation under Internal Revenue Code section 501(c)(4) such as the Tennessee Firearms Association, Inc., which has been affiliated with John Harris for many years.

Other corporations that are classified as not for profit corporations which we assist may be classified under other sections of the Internal Revenue Code.  These would include fraternal organizations such as Alpha Omicron Pi Fraternity, Inc., which is an internal sorority.

Our services with these types of clients include:

• corporation formation;

• representation in matters involving the Tennessee Secretary of State's Office and the Internal Revenue Service;

• participation as an advisor at meetings of the board of directors;

• general business representation involving matters such as contract and lease review;

• civil litigation;

• litigation management services in foreign jurisdictions;

• policy review and drafting;

• bylaw review and drafting;

• purchase and sale of assets;

• employment matters;

Not for profit corporations have needs for legal services just as do for profit corporations.  However, some of the issues that a not for profit corporation and charity must address are distinctly different than what other for profit corporations must consider.  The level of complexity in representation depends on the particular circumstances of each matter. 

If you are interested in forming a not for profit corporation or if you seek representation for an existing entity, please feel free to contact us for an initial consultation.

These links may be of interest to those who have needs for assistance with nonprofit corporate representation:

• Tennessee Non-Profit Filing Guide

• Tennessee Division of Charitable Solicitations