Non-Profit Organizations

Mirick O’Connell helps non-profit organizations, such as charities, hospitals, physician practice groups, colleges and universities contend with an increasingly complex legal environment.  The firm has extensive experience forming non-profit organizations and qualifying them for non-profit tax treatment with the IRS.  Our attorneys are experienced in all aspects of sophisticated planned giving, such as the creation and management of charitable split interest trusts, gifts of real estate, and the establishment and operation of private foundations, providing counsel to both the non-profit organization and individual donors.

The firm serves as outside general counsel to non-profit organizations on diverse matters, including corporate structure and business transactions, corporate governance, and tax exemption issues.  We regularly advise tax-exempt organizations on the tax aspects of proposed transactions, including unrelated business ventures, tax-exempt financings, mergers and acquisitions among non-profit entities and intermediate sanction issues associated with various compensation arrangements.  Mirick O’Connell has also represented non-profit organizations in numerous litigation matters and regulatory investigations.

Representative Matters:

• Successfully defended a non-profit client in a protracted sexual harassment, retaliation and constructive discharge case before the Massachusetts Commission Against Discrimination
• Represented non-profit organization receiving a remainder interest in real estate as a donation
• Represented an educational institution in setting up charitable remainder trusts where the institution was named as both the Trustee and remainder beneficiary
• Prepared estate plans that incorporate substantial and complex charitable gifts to institutions of higher learning
• Established, served on and advised planned giving committee of a non-profit educational institution