Putting Things Together: Subsidiaries, Complex Organizational Structures, Joint Ventures, and Joint Funding Vehicles


35th Annual Nonprofit Organizations Institute, Austin, Texas, 01/19/2018 Co-written and co-presented with John F. Crawford

Charities can enhance the depth and breadth of their operations and impact by utilizing subsidiaries, affiliates, and other joint venture vehicles.  This paper and presentation examine choice of form, tax status of the vehicle, and how different options affect the exempt organization and its tax status, including a look at joint venture and funding vehicles along with fundraising and transfer pricing issues.

Navigating Unfamiliar Terrain: Nonprofit Law for the Non-Nonprofit Lawyer

106510537-copy15th Annual Advanced Business Law Course, Houston, Texas, 11/09/2017

The nonprofit sector includes organizations of all shapes and sizes with various entity structures and exemption bases, all highly regulated under both state and federal law.  This paper and presentation provide an overview of this sector geared to practitioners practicing outside of the area of nonprofit organizations, beginning with choice of form; moving to exemption, obtaining exemption, maintaining exemption, and operating; and concluding with termination of the organization.

Creating Subsidiaries of Tax-Exempt Organizations

1159518571-copyState Bar of Texas, 15th Annual Governance of Nonprofit Organizations Course, Austin, Texas, 08/25/2017

Tax-exempt organizations utilize subsidiaries and related organizations for a number of different reasons ranging from management concerns to liability protection to tax necessity. While the nonprofit corporate form is generally used for charitable organizations conducting commercial activities, a number of different forms should be considered for a subsidiary or affiliate organization. This paper and presentation explore many of these considerations while exposing seemingly unforeseen traps, all while being mindful of the ultimate legal issue tax-exempt entities face: “How will this impact our exempt status?”