Tax Exemption & Regulatory.

Org Law’s tax exemption and regulatory work is grounded in direct experience inside organizations that operated across the full range of activities that create regulatory exposure — certification programs, advocacy, sponsorship and advertising arrangements, and Form 990 filings that had to explain complex activity mixes to a public audience and to a board.

Tax exemption questions are rarely abstract. An organization’s activities evolve, revenue streams are added, and the original exemption rationale becomes harder to trace through what the organization actually does. The Form 990 is the primary document through which the IRS, members, press, and state regulators assess whether the exemption is deserved. Most organizations treat it as a financial filing. It is also a narrative document, and what it says — and fails to say — shapes how each of those audiences reads the organization.

Org Law advises on exemption compliance, unrelated business income, new revenue structures, lobbying and advocacy, Form 990 strategy, and IRS and attorney general investigations.

Exempt purpose compliance — Review of programs, revenue, and governance against IRS standards, with practical remediation options that account for how the organization operates.
Unrelated business income — Classification of existing and proposed revenue streams and structuring options that preserve business objectives while managing tax exposure.
New revenue streams — Counsel on the exemption and tax implications of new programs, commercial activities, and revenue models before they are launched.
Lobbying and advocacy compliance — Election analysis, expenditure tracking, and the affiliated entity coordination rules that keep advocacy activity within defensible limits.
Form 990 strategy — Narrative section development, governance disclosure alignment, and pre-filing review that treats the Form 990 as the strategic document it is.
IRS and attorney general investigations — Counsel from the first information request through document production, examination meetings, and appeals, covering both federal tax examination and state regulatory inquiries.
Compliance infrastructure — Conflict-of-interest, whistleblower, document retention, and compensation governance documentation that supports a defensible posture if examination occurs.

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