Nonprofit Entities

There are many similarities between for-profit business entities and nonprofit entities. However, there also are significant differences relating to formation, governance, taxation, and its constituents. Once a nonprofit entity is recognized as being tax-exempt, it does not have to pay income tax and the people who make contributions to them receive a tax deduction.

Over the past 40 years, attorney Paul D. Refior has been directly involved as a board of director, member of a number of nonprofit organizations, including international, national, regional and local boards of directors. Just as his legal knowledge and experience have helped him to be an effective nonprofit board member, his board member knowledge and experience has been very instructive to him as he has provided legal representation to numerous nonprofit organizations.

Charitable organizations that are exempt from taxation under Section 501(c)(3) must be organized and operated for religious, scientific, educational, or charitable purposes. We represent new nonprofit organizations with their formation, including all documents and formalities, and in the process of obtaining recognition of tax-exempt status (IRS Form 1023 or Form 1024). We provide ongoing consultation and advice. Some of the advice is much the same as the advice we regularly provide to for-profit business entities. Other advice is specific to nonprofits, such as how to maintain its tax-exempt status. As with our other areas of practice, if a nonprofit entity should become involved in litigation or a governmental inquiry of any sort, we stand ready to represent the nonprofit client in every aspect of the matter.

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