Services
Barbara Rhomberg works with nonprofit organizations, their founders, and their donors on the formation of nonprofits, nonprofit governance, obtaining and maintaining tax-exempt status, and planned and charitable giving.
Barbara provides experienced counsel to clients in the following areas:
FORMATION OF NONPROFITS AND TAX-EXEMPT STATUS
Formation of nonprofit organizations, including incorporation and bylaws, charitable registrations, and applications for federal and California tax exempt status.
NONPROFIT GOVERNANCE AND POLICIES
Bylaw amendments, Board policies, and guidance on handling transactions between the organization and its officers or directors.
PLANNED GIVING AND CHARITABLE GIVING
Drafting charitable remainder trusts; representing donors and nonprofits negotiating gift and pledge agreements; analyzing the tax implications of complex charitable gifts; helping donors satisfy charitable deduction substantiation requirements.
NONPROFIT MERGERS AND DISSOLUTIONS
Nonprofit mergers; dissolving nonprofits that are ceasing operations or transferring their programs to other organizations.
LOBBYING AND POLITICAL ACTIVITIES
Guidance on the federal tax rules limiting the lobbying and political activities of tax-exempt organizations, including what is considered lobbying for Section 501(c)(3) organizations, and how much lobbying they can do; what activities will be considered campaign intervention or attempts to influence candidate elections; limits on political activities of Section 501(c)(4), (5), and (6) organizations; and tax rules for Section 527 political organizations.
ENDOWMENTS AND DONOR-RESTRICTED FUNDS
Advice charities on compliance with or modification of donor restrictions; drafting endowment agreements and policies; and compliance with California’s Uniform Prudent Management of Institutional Funds Act.
PRIVATE FOUNDATIONS
Compliance with the tax rules applicable to private foundations, including avoiding self-dealing transactions, meeting minimum distribution requirements, grant compliance, program-related investments, excess business holdings, set asides, equivalency determinations, and funding advocacy.
PUBLIC CHARITIES
Assisting clients to maintain public charity status; creating and advising supporting organizations.
OTHER NONPROFIT ORGANIZATIONS
Forming and advising nonprofit organizations that are not charitable, including Section 501(c)(4) social welfare and advocacy organizations; Section 501(c)(5) labor organizations; Section 501(c)(6) business and professional associations; Section 501(c)(7) social clubs, and Section 527 political organizations.
FISCAL SPONSORSHIP AND DONOR-ADVISED FUNDS
Drafting fiscal sponsorship policies and agreements; advising on rules for donor-advised funds.
GRANTMAKING AND INTERNATIONAL ACTIVITIES
Drafting grant agreements and grant compliance for public charities and private foundations; guidance on grants to non-charities, including expenditure responsibility and equivalency determinations.
AFFILIATED NONPROFITS
Advising on permissible relationships between Section 501(c)(3) charities and affiliated social welfare, labor, or business and professional associations; drafting resource sharing agreements; structuring affiliations and relationships among nonprofits.
REVENUE GENERATING ACTIVITIES
Advice on what constitutes unrelated business taxable income, and structuring revenue generating activities to be consistent with exempt status and minimize tax.