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Foundation & Charities
Legal Precision for Purpose-Driven Organizations
Foundations and charities exist to make an impact—but even the most mission-driven organizations operate within a complex legal and regulatory framework.
From formation and governance to tax compliance and donor relations, these entities face unique challenges that require meticulous legal planning and ongoing oversight.
At SJKP LLP, our Foundation and Charities attorneys advise philanthropic organizations, corporate foundations, and charitable trusts on every stage of their lifecycle.
We combine legal expertise with practical insight to help clients create, manage, and grow institutions that are both compliant and impactful.
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1. Foundation and Charities Formation and Structure
Laying the Legal Groundwork for Public Good
Establishing a foundation or charity begins with more than just a mission—it requires the right legal framework.
The structure determines how the organization will raise funds, distribute grants, and remain accountable to regulators and donors.
Strategic Legal Formation
Our attorneys assist in incorporating charitable organizations and drafting foundational documents, such as articles of incorporation, bylaws, and trust deeds.
We guide clients through the IRS Section 501(c)(3) tax-exempt application process, ensuring compliance with federal and state requirements.
Depending on the client’s goals, we help determine whether a public charity, private foundation, or donor-advised fund best suits their vision.
We also handle state-level registration, charitable solicitation filings, and fiduciary compliance, laying a stable foundation for sustainable operations.
2. Foundation and Charities Governance and Compliance
Building Accountability and Transparency
Strong governance is the cornerstone of credibility in the charitable sector.
Boards and trustees are held to high standards of fiduciary duty, ethical conduct, and regulatory compliance.
Governance Frameworks for Nonprofits
We counsel boards on fiduciary responsibilities, conflicts of interest, and board composition, ensuring decisions align with the organization’s charitable purpose.
Our attorneys also assist in creating governance policies, including whistleblower, document retention, and risk management protocols.
For organizations operating across jurisdictions, we coordinate compliance with state attorneys general, charity bureaus, and the IRS Form 990 reporting requirements.
Transparency builds donor confidence—and we help ensure every action withstands legal and public scrutiny.
3. Foundation and Charities Fundraising and Donor Relations
Balancing Mission, Compliance, and Trust
Every charitable organization depends on donor relationships.
But fundraising involves complex laws governing solicitation, donor restrictions, and tax-deductible contributions.
Legal Oversight in Fundraising Activities
Our attorneys help foundations and charities comply with multi-state charitable solicitation laws, draft gift acceptance policies, and review donor agreements.
We also structure endowment funds, restricted gifts, and sponsorships to ensure that donor intent is honored while preserving the organization’s flexibility.
In addition, we advise on cause marketing campaigns, crowdfunding compliance, and international giving, ensuring that every contribution aligns with U.S. and global charitable standards.
Through careful planning, we help maintain the trust that sustains every philanthropic mission.
4. Foundation and Charities Tax and Financial Oversight
Maintaining Exemption and Fiscal Integrity
Tax-exempt status brings both benefits and obligations.
Mismanagement or failure to meet reporting standards can result in penalties or revocation of exemption.
Tax Compliance and Financial Management
We assist clients in maintaining IRS compliance, including filing requirements, annual disclosures, and unrelated business income (UBIT) analysis.
Our attorneys also help design grant-making policies that comply with self-dealing, excess benefit, and expenditure responsibility rules under federal tax law.
For private foundations, we ensure that distributions meet minimum payout requirements and that investments align with fiduciary obligations.
By combining legal and accounting perspectives, we help organizations preserve both their mission and their exemption.
5. Foundation and Charities Employment and Operations
Protecting the People Behind the Purpose
Foundations and charities employ staff, engage volunteers, and often manage programs across states or countries.
These operations must adhere to employment laws, contract obligations, and risk management principles.
Legal Support for Day-to-Day Operations
We provide counsel on employment agreements, independent contractor classifications, and workplace policies consistent with nonprofit standards.
Our attorneys also assist with grant agreements, vendor contracts, and insurance coverage to minimize exposure and ensure operational stability.
When disputes arise—such as employee claims, donor disagreements, or contract issues—we represent organizations with discretion and efficiency, preserving mission integrity while resolving conflict.
6. Foundation and Charities International Giving and Cross-Border Regulation
Expanding Philanthropy Across Borders
Global giving brings global scrutiny.
Cross-border donations, partnerships, and projects are subject to anti-terrorism laws, sanctions, and foreign registration requirements.
Ensuring International Compliance
We guide foundations and charities through OFAC regulations, FATF recommendations, and foreign NGO registration procedures.
Our attorneys assist in structuring grants and joint ventures that meet both U.S. and foreign compliance standards while supporting legitimate humanitarian goals.
We also advise multinational corporations on establishing global CSR foundations and developing programs that align with environmental, social, and governance (ESG) objectives.
Our cross-border expertise ensures that generosity never conflicts with legal responsibility.
7. Foundation and Charities Litigation and Risk Management
Resolving Disputes While Preserving Reputation
Even the most ethical organizations face disputes—from internal governance issues to regulatory audits or donor challenges.
Our attorneys represent foundations, trustees, and officers in litigation, arbitration, and government investigations.
Legal Defense and Crisis Response
We handle cases involving fiduciary duty breaches, grant disputes, employment claims, and allegations of misuse of funds.
Our crisis management team collaborates with PR professionals to safeguard public trust while resolving issues efficiently.
When necessary, we negotiate consent agreements with regulators and implement corrective measures that restore compliance and confidence.
8. Why Choose SJKP LLP for Foundation and Charities Counsel
Comprehensive Legal Guidance for a Complex Sector
At SJKP LLP, we understand that foundations and charities are built on trust—and trust requires legal integrity.
Our attorneys bring together expertise in tax, governance, employment, and international regulation to support organizations at every stage of their mission.
We have advised family foundations, corporate philanthropy programs, universities, religious organizations, and humanitarian NGOs, helping them establish governance systems and maintain compliance under U.S. and international law.
With SJKP LLP, you gain a partner who understands both the legal framework and the human purpose behind every act of giving—ensuring your generosity endures, protected and compliant.
The information provided in this article is for general informational purposes only and does not constitute legal advice. Reading or relying on the contents of this article does not create an attorney-client relationship with our firm. For advice regarding your specific situation, please consult a qualified attorney licensed in your jurisdiction.
Certain informational content on this website may utilize technology-assisted drafting tools and is subject to attorney review.
