Managing Growth, Opportunity, and Business Activities: Complex Organizational Structures and Why and When to Use Them

Complex Organizational Structure36th Annual Nonprofit Organizations Institute, Austin, Texas, 01/18/2019

Understanding the reasons for utilizing a more complex structure and the options available can be pivotal to an organization in fulfilling its mission.  This paper and presentation examine the options that can be utilized to build a more complex organizational structure to manage growth, opportunity, and business activities of a nonprofit organization, including an outline of reasons to create a more complex structure, an overview of and considerations for common entities utilized along with their key attributes, and guidance on managing the relationship between the parent entity and its subsidiaries including the importance of maintaining appropriate separateness.

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

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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.

LLCs in the World of Nonprofit and Mission-Minded Organizations

LLCs in the World of Nonprofit and Mission-Minded Organizations26th Annual LLCs, LPs and Partnerships Conference and Primer, Austin, Texas, 07/13/2017

The opportunity to use the LLC form for nonprofit and mission-minded purposes is rarely considered by practitioners not working in the tax-exempt organization space, but this popular entity choice proves to be advantageous when utilized in this capacity as well and has become more discussed following the creation of the Chan Zuckerberg Initiative.  This paper and presentation look at various ways the LLC may be used in the nonprofit and mission-minded area, including use of the single member LLC for liability protection and ancillary joint venture participation, use of the LLC for social enterprise businesses, and use of the LLC by entrepreneurs engaged in philanthropy.