Non-Profits / Tax-Exempt Entities


Well aware of the advantages and disadvantages of forming not-for-profit entities, Waller advises tax-exempt and non-profit organizations regarding their status. Developing creative solutions to meet client objectives, Waller offers counsel to healthcare providers, colleges and universities, private foundations, public charities, trade and professional associations, and religious organizations regarding:

  • Organization and formation of non-profit entities
  • Tax exemption applications with the IRS
  • Obtaining and maintaining tax-exempt status with the IRS and state tax authorities
  • Working with the IRS to obtain private letter rulings on a variety of issues
  • Excise taxes on prohibited transactions
  • Unrelated business income issues
  • Contractual matters, including
    • fund-raising activities
    • real estate transactions
    • public and private finance matters
    • employment agreements
    • corporate affiliations
  • Immigration visas for physicians, educators, and members of religious orders
  • Joint ventures with for-profit entities
  • Requests before the Tennessee State Attorney General's office

We also work closely with the executive leadership and boards of directors of tax-exempt organizations on governance and management matters such as compensation issues and excess benefit transactions. Waller offers clients counsel on a wide range fiduciary issues including conflicts of interest, and assists tax-exempt organizations in the development and implementation of policies and best practices.

Clients appreciate our charismatic approach, sincere interest in the success of their non-profit venture, and ability to solve complex problems while remaining both friendly and calm.

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