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Tax Exemption and Regulatory.

Compliance and infrastructure for
tax-exempt organizations.

Why Org Law

Regulatory counsel aligning goals with compliance

Tax-exempt rules are straightforward in the abstract and complicated in real life. Associations, credentialing bodies, foundations, and other mission-driven organizations routinely run sponsorship programs, publish research, operate education platforms, hold events, and engage in advocacy. Those activities are normal. They also create predictable regulatory questions.

Org Law approaches tax exemption and regulatory work as an operating system, not a one-off memo. The work ties together what the organization actually does, how it is documented, how it is described publicly, and what its governance record can support. That is what holds up when the IRS, a state regulator, a journalist, a member, or a board committee reads the file.

Regulatory counsel is most useful when it is practical. The goal is clear guardrails, clean documentation, and a defensible posture that fits the organization’s actual revenue model and programs.

  • CExempt purpose and earned revenue review — Clarify where revenue is mission-aligned, where it is commercial, and where the organization needs cleaner documentation or structuring.
  • Form 990 positioning — Review narrative and governance disclosures so the filing matches operations and does not create avoidable questions from the IRS, the press, or state regulators.
  • Lobbying and advocacy guardrails — Set workable tracking and reporting discipline that survives staff turnover and year-end pressure.
  • IRS and state regulatory inquiries — Manage response and document production with a clear strategy, organized record, and consistent messaging.
  • Governance documentation — Align core policies and board records with what the organization represents publicly in its Form 990 and other filings.
  • Related entities and structures — Review how affiliates, subsidiaries, and controlled entities are reflected in governance, reporting, and intercompany documentation.

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Regulatory Compliance Review

Know where your exposure is before someone else finds it.

Most regulatory issues are not caused by one bad decision. They come from years of small gaps: inconsistent contract language, unclear program descriptions, weak governance records, and earned revenue that was never reviewed as a system. A compliance review identifies the gaps that matter and gives leadership a practical plan to address them.

What You Receive

A written assessment prioritized by practical exposure, with a short set of recommended next steps for leadership and the board. The review is scoped to the organization’s operations and can serve as a baseline for future filings, board reporting, and audit response.
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General Scope of the Engagement

Exempt purpose alignment

Whether core programs and revenue sources are documented and described in a way that supports the organization's exempt purpose — and where that documentation is thin or inconsistent with how the activities actually operate.

Earned revenue and UBIT risk areas

Where commercial-looking activity exists — sponsorship, advertising-adjacent arrangements, affinity programs, digital products — and where documentation and structuring can be improved to reduce exposure.

Form 990 narrative and governance disclosures

Whether the filing tells a coherent story that matches actual practices, and whether the policies disclosed in Part VI are ones the organization actually has and follows.

Lobbying and advocacy discipline

Whether tracking and reporting practices are workable and consistent with public communications, member notices, and the disclosures the organization makes on Schedule C.

Related entities and transactions

Whether affiliated structures and inter-entity activity are reflected clearly in governance documents, Schedule R, and intercompany agreements.

Board policies, actions, and records

Whether core governance documentation and practices — conflict of interest, compensation approval, document retention — supports what the organization represents publicly, complies with legal and regulatory requirements, and can withstand scrutiny.

Pracrtice Scope

Representative tax exemption and regulatory matters

Compliance Infrastructure and Board Documentation

Records policy and practice

Related entity controls

Conflict of interest process

Whistleblower framework

Annual compliance calendar

What We Do
Building and maintaining the governance policies and documentation discipline that supports a defensible compliance posture. This work aligns what the organization discloses publicly with what it can prove internally — so the policies that appear on the Form 990 are the policies the organization actually follows.

When We Help

  • Conflict-of-interest and recusal procedures
  • Whistleblower and document retention policies
  • Governance calendars and annual compliance checklists
  • Related entity governance and documentation
  • Board-level legal and compliance reporting

IRS and Regulatory Inquiries

IRS Response

AG Response

Inquiry Triage

Remediation plan

What We Do
Advising organizations that have received an inquiry or examination notice from the IRS, a state attorney general, or another regulatory body — or that anticipate scrutiny due to a complaint, media attention, or a change in operations. The work is organized and document-driven, focused on building a clear, consistent record and responding deliberately rather than reactively.

When We Help

  • Initial response strategy and scope management
  • Document collection and production support
  • Issue framing and written submissions
  • Leadership and board preparation for regulator interaction
  • State attorney general inquiries and charitable solicitation matters

Lobbying and Advocacy Compliance

Board guardrails

Advocacy tracking

Member dues notice

Affiliate coordination

What We Do
Designing workable tracking, classification, and reporting practices for advocacy activity. The focus is not theoretical limits — it is creating systems staff can follow and governance guardrails boards can rely on. This includes 501(h) election analysis for 501(c)(3) organizations, proxy tax notice design for 501(c)(6) associations, and coordination between affiliated entities engaged in advocacy.

When We Help

  • Advocacy tracking design and year-end reporting readiness
  • 501(c)(6) proxy tax member notice and expenditure allocation
  • 501(h) election analysis for 501(c)(3) organizations
  • Affiliate coordination between related entities engaged in advocacy
  • Board guardrails for political activity and public statements

Exempt Purpose and Earned Revenue

Exempt purpose

UBIT risk

Sponsorship and advertising review

Partnership structuring

Program revenue analysis

Subsidiary planning

What We Do
Reviewing programs and revenue streams for alignment with the organization’s exempt purpose and for issues that commonly trigger scrutiny. This includes planning for new initiatives and reviewing existing sponsorship, advertising-adjacent arrangements, affinity programs, and commercial partnerships for clear documentation and defensible positioning.

When We Help

  • Sponsorship and commercial partner programs
  • Advertising-adjacent content, publications, and digital products
  • Education and credentialing revenue models
  • Affinity and endorsed vendor programs
  • Subsidiary and joint venture structures tied to earned revenue
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