Nonprofit Organizations and Tax Exempt Law

Nonprofit Organizations a…

At Holowicki Law, we have been working with charities and nonprofit organizations for over 40 years. We understand Michigan nonprofit law and federal tax-exempt law, so we are able to help nonprofits with the unique legal issues that arise in the nonprofit sector. We love working with charities and nonprofits - and the people who work and volunteer for them. Our goal is to help all of our nonprofit clients accomplish their mission.

At Holowicki Law, we have helped nonprofit organizations, large and small, not just in Ann Arbor and Washtenaw County, but throughout the State of Michigan and across the United States. We help a wide variety of nonprofit organizations, such as: arts organizations, foodbanks, churches, religious organizations, sports clubs, schools, private foundations, fraternal organizations, trade associations, and social service providers.

To learn more about how we can help you, contact info@magillrumsey.com or complete a form.

Associated Articles

Nonprofits and the Corporate Transparency Act - Who Needs to File?
February 14th, 2024
Corporate Transparency Act in 2021. Nonprofits may need to file, unless they have a letter from the IRS confirming they are tax-exempt. Read More
Annual To-Do List for Nonprofits
June 29th, 2017
At the end of the year, with all the busyness of year-end fundraising, not to mention preparing for the holidays, some important tasks can be overlooked. This is a check list of some of the most critical items for every nonprofit organization to reme… Read More
Governance Issues
March 29th, 2017
As the IRS and state regulatory offices take more interest in how nonprofit organizations govern themselves, we can help with the following areas: Board structure Responsibilities and liabilities of Boards and Board members Conflict of interest polic… Read More
External Relationships
March 29th, 2017
Many organizations find themselves working collaboratively with other groups and may even wish to merge or acquire another nonprofit. It is important to think these ventures out carefully and obtain legal advice on all the implications. We can provid… Read More
Intellectual Property
March 29th, 2017
Copyright, trademarks, service marks, and patents Licensing agreements Confidentiality agreements Read More
Charitable and Planned Giving
March 29th, 2017
We help individuals, families and businesses find the most effective way to make charitable gifts through: Charitable gifts and contributions, including gifts of life insurance and charitable gift annuities Endowments Donor gift instruments Wills and… Read More
Sports Clubs and Athletic Associations
March 29th, 2017
You have just been elected to the board of an amateur sports club. What should you do to ensure that the organization is in good shape? First, don’t just assume that everything must have been set up correctly when the organization was originally fo… Read More
Help! We Lost Our Tax Exemption
March 29th, 2017
Loss of Tax Exemption and Automatic Revocation (Losing Your Tax Exemption for Failure to File Annual Returns for Three Years) ……And what to do next! Loss of Tax Exemption and Automatic Revocation (Losing Your Tax Exemption for Failure to File Ann… Read More
Losing Tax Exempt Status - IRS Procedures for Automatically Revoked Organizations
March 29th, 2017
We lost our tax-exempt status! What can we do? Did you lose your tax-exempt status because you didn’t file an annual return (990, 990EZ or 990-n), for three years? If so, don’t panic! The IRS has some procedures for getting back into compliance.… Read More
Does Your Nonprofit Need a Document Review?
March 29th, 2017
Many nonprofit organizations feel that once they receive that all-important tax-exemption letter from the IRS, they are worry free. Not true. Most nonprofits know that they must file annual reports to the State and to the IRS. Sometimes, older organi… Read More
1023-EZ Problems - and How to Avoid Them!
October 8th, 2019
There is a lot to like about IRS form 1023-EZ! It is only three pages long, it asks for minimal information, and it can be filed online. What’s more, the filing fee is only $275, and the application is usually approved within a month or so. This qu… Read More
Charitable Solicitation Registration
March 29th, 2017
Fundraising is an essential task for nonprofits, big or small, and the ability to raise funds that are tax-exempt is a major motivation for becoming a nonprofit in the first place. Most nonprofits know that they need to register for charitable solici… Read More
Board of Directors – Basic Things to Know
March 29th, 2017
Board of Directors Basics Serving as a volunteer director on the board of a nonprofit can be a very rewarding experience and a great way to give back to your community. If you are asked to join a board, or if you are a current board member wondering… Read More

Real Estate

For many people, real estate represents the most significant asset they own. Real estate can also have tremendous emotional importance for people. We recognize the importance of real estate for individuals and businesses.

We have successfully litigated cases involving boundary line disputes, mortgage fraud, zoning violations, property tax appeals, disputes between co-owners of property, and disputes over contracts to convey real estate. We have successfully represented many different types of clients - individuals buying their first home, large corporations in lawsuits over property, charitable organizations suing to obtain the property tax exemption to which they were entitled, to list a few.

Some of the issues with which we can assist you are:

  • Buying or selling your home or commercial property
  • Drafting and interpretation of contracts
  • Lease negotiation, review, and disputes
  • Construction disputes
  • Negotiating and drafting easements, option agreements and restrictions
  • Actions to settle the title to property
  • Boundary line disputes
  • Nuisance and trespass
  • Fraudulent disclosure/failure to disclose
  • Planning how to transfer your real estate after you pass away
  • Transferring your real estate to your trust
  • Zoning requests and disputes
  • Property tax disputes
  • Uncapping of taxable value

Business Law

Whether you have a company that has been established and prospering for many years, or you are trying to launch a new venture, our attorneys can help you with your business needs.

For the new venture, we can assist you in deciding how to best organize your business. Analyzing all the factors that go into making this decision can be confusing. Our attorneys can help you review the tax, financial, contractual, and liability considerations that go into deciding if your business should be established as a sole proprietorship, a corporation, partnership, S-Corporation, or a Limited Liability Company. Once you have made that determination, we can assist you in putting together the proper documentation to make your vision a reality.

Our attorneys have the experience to assist both established and new businesses with a wide variety of issues, including:

  • Start a new business (corporation, limited liability company, sole proprietorship, partnership)
  • Accidental Partnerships
    • Did you know that a court can decide that person is a “partner” in a business, even if that person never intended to be one? This is a link to an article published in the Michigan Business Law Journal, by Bob Magill, a partner at Holowicki Law, discussing situations where that has happened and his suggestions for avoiding the problem. http://michbar.org/business/BLJ/Summer2013/magill.pdf
  • Shareholder agreements
  • Operating agreements
  • Bylaws
  • Employment agreements
  • Business restructuring (e.g., converting your sole proprietorship to a limited liability company, or a corporation)
  • Confidentiality and noncompete agreements
  • Registering trademarks, service marks, membership marks, and other items of intellectual property, both at the state and federal level
  • Employee severance agreements
  • Employee manuals
  • Protecting your personal assets from business liabilities
  • Purchasing or leasing commercial property
  • Reviewing and structuring transactions
  • Litigating contract disputes
  • Obtaining the proper zoning permissions for your business
  • Integrating your business with your estate plan, and protections for your family
  • Planning for business succession
  • Dissolving or selling your business