NONPROFIT & CHARITABLE ORGANIZATIONS

Nonprofit & Charitable Organizations: Building a Strong Legal Foundation for Your Mission

Launching or leading a nonprofit or charitable organization is a powerful commitment to making a positive impact. While driven by passion and purpose, navigating the complex landscape of federal and state regulations, securing tax-exempt status, and ensuring ongoing compliance can be challenging.

At The McCullough Group, we share your dedication to community and cause. We provide comprehensive legal guidance to help nonprofit and charitable organizations in Utah establish strong foundations, achieve their mission effectively, and operate with integrity and full legal compliance. From initial formation to ongoing governance, we are your trusted legal partner, allowing you to focus on the good you do.

Our Comprehensive Legal Services for Nonprofits

We offer tailored legal support for every stage of your nonprofit’s journey, from aspiring founders to established organizations:

Nonprofit Entity Formation & Startup:
- Choosing the Right Structure: Advising on the most appropriate legal structure for your organization (e.g., nonprofit corporation, charitable trust) to align with your mission and goals.
- Articles of Incorporation & Bylaws: Drafting and reviewing foundational organizational documents that define your purpose, governance structure, and operational rules in compliance with Utah law.
- Federal Tax-Exempt Status (501(c)(3) & Others): Guiding you through the intricate application process to secure your federal tax-exempt status (Form 1023 for 501(c)(3) status, or other applicable forms for different exempt purposes). We ensure your application accurately reflects your activities and maximizes your chances of approval.
- State Registrations: Assisting with all necessary state-level registrations, including charitable solicitations registration in Utah and other states where you plan to operate or fundraise.

Corporate Governance & Board Matters:

Board Responsibilities & Fiduciary Duties: Advising board members on their legal duties, responsibilities, and best practices to ensure proper oversight and risk management.
Policy Development: Drafting essential internal policies (e.g., conflict of interest, whistleblower, document retention, executive compensation) to promote transparency, accountability, and ethical operations.
Meeting Procedures: Providing guidance on proper board meeting protocols, minutes, and record-keeping to maintain legal compliance.

Ongoing Regulatory Compliance:

- Maintaining Tax-Exempt Status: Advising on activities that could jeopardize your 501(c)(3) status, including unrelated business income (UBIT), lobbying, and political activities.
- Annual Reporting: Assisting with federal (Form 990) and state annual reporting requirements to ensure your organization remains in good standing.
- Donor Restricted Funds: Providing counsel on managing and accounting for donor-restricted contributions to avoid misuse and ensure compliance with donor intent.

Contracts & Transactions:

Drafting, reviewing, and negotiating a wide range of agreements crucial for nonprofit operations, including vendor contracts, grant agreements, fundraising agreements, sponsorships, and memorandums of understanding.

Mergers, Dissolutions & Restructuring:

Guiding organizations through significant structural changes, including mergers with other nonprofits, strategic alliances, or orderly dissolution when a mission has concluded. We ensure all legal requirements are met for a smooth transition.

Why Partner with The McCullough Group for Your Nonprofit?

- Deep Understanding of Mission-Driven Organizations: We appreciate the unique challenges and opportunities that nonprofits face, offering legal solutions that align with your mission and values.
- Specialized Utah Expertise: Our knowledge of both federal and Utah-specific nonprofit laws and regulations provides invaluable local insight, helping you navigate state-level requirements effectively.
- Proactive Compliance & Risk Mitigation: We focus on preventative law, helping you establish strong governance and compliance practices from the outset to avoid future legal pitfalls and protect your tax-exempt status.
- Practical & Strategic Counsel: We provide clear, actionable legal advice that translates complex regulations into practical steps for your organization’s board and staff.
- Dedicated & Accessible Team: We are committed to building long-term relationships with our nonprofit clients, offering responsive and accessible support as your organization grows and evolves.

Ready to Strengthen Your Nonprofit’s Legal Foundation?

Ensure your charitable mission is built on a solid legal framework. The McCullough Group is here to empower your nonprofit to thrive and make a lasting impact.

Contact us today to schedule a consultation and discuss your organization’s unique legal needs.

Call (801) 530-7359 or email info@tmglaw.com

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