Exempt Organizations

Robinson+Cole has earned a reputation for its special interest in serving nonprofit, or tax-exempt, organizations. These organizations range in size from well-established community organizations with multimillion-dollar annual budgets to start-up organizations with modest levels of financial activity. Our clients include hospitals and health care organizations, private foundations, supporting organizations, educational institutions, social service agencies, cultural and performing arts organizations, religious organizations, trade and professional associations, and public municipalities.

We typically serve as general corporate counsel to our nonprofit organization clients, providing advice on a range of matters that may include:

  • attorney general inquiries
  • business transactions and contracts
  • cause marketing
  • charitable giving and charitable solicitations
  • compliance with the Uniform Prudent Management of Institutional Funds Act (UPMIFA) and other endowment fund issues
  • impact investing, including program-related investments
  • conflicts of interest
  • corporate law and governance
  • establishment of social enterprises (benefit corporations, B corporation certification)
  • data privacy and security
  • executive compensation
  • fiduciary responsibilities
  • formation of social enterprises and mission-oriented businesses
  • intermediate sanctions transactions
  • internal investigations
  • joint ventures and formation of for-profit subsidiaries
  • lobbying limitations and public advocacy and policy activities
  • online fundraising, including crowdfunding and social media campaigns
  • policy development
  • risk management
  • strategic planning
  • taxes and tax-exempt status
  • tax-exempt financing
  • unrelated business income tax
  • corporate transactions (mergers, assets sales, and dissolutions)

We represent exempt organization clients in matters before the Office of the Attorney General, the Internal Revenue Service, the Department of Revenue Services, the Probate Courts, and other authorities. We assist clients who may wish to engage in a combination of nonprofit and for-profit activities. We have extensive experience advising our clients in negotiating and closing tax-exempt financing transactions.
The activities of our exempt organization clients are diverse and wide-ranging, so we use a cross-disciplinary approach to create legal solutions tailored to the unique characteristics of each tax-exempt client. Our group includes lawyers who focus their practices in these areas:

  • business
  • employee benefits and executive compensation
  • employment law
  • government relations advice
  • health care law
  • immigration
  • intellectual property
  • litigation
  • public finance
  • real estate
  • tax
  • trusts and estates
    • News
      • October 18, 2018

        51 Robinson+Cole Lawyers Recognized by Super Lawyers®

        • » more info
        • View article
      • June 15, 2016

        Carly Leinheiser Invited to Serve on City Bar Committee

        • » more info
    • Publications + Presentations
    • "Federal Tax Reform — Key Provisions for Tax Exempt Organizations" (1/29/2018)

      "Internal Revenue Service Issues Proposed Regulations Affecting Type I and Type III Supporting Organizations" (3/10/2016)

      "Connecticut Society of CPAs, Not-for-Profit Organizations Conference," presented by Ryan V. Leichsenring (6/23/2013)

      "Enhancing the Bottom Line – A Nonprofit's Fiduciary Responsibility to Monitor Beneficial Interests in Trusts and Estates," presented at Connecticut Society of Certified Accountants Meeting, co-presented by J.C. David Hadden and Susan E. Roberts (8/24/2011)

      "The Environmental Exception and Treatment of Nonresident Contractors" (07/12/2011)

      "Education Law Legal Update" (11/15/2010)

      "Nonprofit News & Notes - September 2010" (09/13/2010)

      "Nonprofit News & Notes - May 2010" (05/05/2010)

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