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Exempt Organizations
Caplin & Drysdale
Exempt Organizations

Overview

The rules governing creation, operation, and dissolution of exempt organizations are technical, and careful compliance with these rules is a necessity. If you are an established exempt organization or are thinking of seeking tax-exempt status for your entity, Caplin & Drysdale has the experience you need to accomplish your goals. View our brochure.

News

Douglas Varley Talks to Los Angeles Times About Hollywood Foreign Press Association
February 22, 2021
Meghan Biss Talks to Tax Notes on Retirement of IRS Officials
December 7, 2020
Tax Notes Quotes Meghan Biss on UBTI Calculations
November 20, 2020
Tier 1 Rankings for Caplin & Drysdale's Practice Groups in U.S. News – Best Law Firms' List
November 5, 2020
Meghan Biss Comments in Law360 on NRA Investigation
October 21, 2020
Douglas Varley Named President of Caplin & Drysdale
October 7, 2020
Mark Matthews Comments on IRS Investigating NRA in WSJ
October 5, 2020
Meghan Biss Comments on NRA and Membership Organizations
October 1, 2020
Caplin & Drysdale Earns Top Ranking in 2021 "Best Lawyers in America"
August 20, 2020
Douglas Varley Weighs in on Lawsuit Filed Against the NRA
August 6, 2020
Douglas Varley Speaks to Washington Post on NRA Lawsuit
August 6, 2020
6 Caplin & Drysdale Attorneys Contribute to ABA's Annual Section of Taxation Virtual May Meeting
June 29, 2020
Caplin & Drysdale D.C. Attorneys are Recognized by Super Lawyers®
May 4, 2020
Meghan Biss Talks to Tax Notes on IRS EO Determinations Process
December 13, 2019
Douglas Varley and Meghan Biss Comment on Salt Lake Tribune Becoming a 501(c)(3)
November 29, 2019
Caplin & Drysdale Earns Top-Tier "Best Law Firms" Rankings in 10th Edition of U.S. News – Best Lawyers
November 1, 2019
Caplin & Drysdale Announces the Election of Four New Members
October 1, 2019
Douglas Varley Comments on Loans by Nonprofits in Washington Post
September 7, 2019
Douglas Varley Receives Outstanding Nonprofit Lawyer Award
August 20, 2019
Caplin & Drysdale Attorneys Listed as "Best Lawyers In America"
August 15, 2019
Douglas Varley Talks to The Washington Post on NRA's Tax Exempt Status
August 6, 2019
Meghan Biss Comments on EO Disclosure Rule in Tax Notes
August 5, 2019
Tax Notes Quotes Meghan Biss on Next IRS Deputy Commissioner
July 31, 2019
Mark Matthews Quoted in "Inside the IRS's Audits of the President"
July 19, 2019
Doug Varley Speaks to The Washington Post on the NRA's Federal and State Filings
June 9, 2019
William Fournier Comments on Make Your Date Organization
May 9, 2019
Douglas Varley Comments on Nonprofits' Political Activity
April 23, 2019
Super Lawyers® Recognizes 22 Caplin & Drysdale Attorneys in D.C.
April 22, 2019
Tax Notes Quotes Meghan Biss on IRS Reform Bill Modernizing EO Return Filing
April 11, 2019
Mark Matthews & Meghan Biss Comment on Tax Impact of College Admissions Scandal
April 2, 2019
CNN Quotes Scott Michel and Meghan Biss on Tax Impact of College Admissions Scandal
March 22, 2019
MEDIA ADVISORY: Tax Problems Loom in the College Admissions Scandal
March 18, 2019
ABC News Quotes Douglas Varley on Potential IRS Red Flags for Trump Charitable Transactions
February 28, 2019
Meghan Biss Comments on New Requirements for Nonprofits with D.C. Tax-Exempt Status
February 27, 2019
Meghan Biss Comments on Possible IRS Guidance During Government Shutdown
January 23, 2019
Bloomberg Law Quotes Christopher Rizek and Meghan Biss on Impact of Growing IRS Backlog During Shutdown
January 23, 2019
Douglas Varley Discusses Key Issues for General Counsel of International Nonprofits at Directors Roundtable Event
January 22, 2019
POLITICO Quotes Matthew Sanderson: Congress Unlikely to Stop Super PACS from Hiding Donors
December 30, 2018
VIDEO: Caplin & Drysdale Alum Courtney Dunbar Jones Testifies Before U.S. Senate Committee on Finance
December 11, 2018
Caplin & Drysdale Welcomes Moshe Dlott and Amanda Reed to Its DC Office
November 12, 2018
Caplin & Drysdale Earns 11 Tier 1 Practice-Area Rankings in Ninth Edition of U.S. News – Best Law Firms®
November 1, 2018
PODCAST: Mark Matthews Discusses the IRS and Tax Evasion with AML's John Byrne
October 10, 2018
Boston Globe Quotes Trevor Potter on Campaign Ad Violations
August 31, 2018
Meghan Biss Talks to Tax Notes: Guidance on UBTI Allocations Allows ‘Good Faith' Interpretations
August 22, 2018
Caplin & Drysdale Improves Ranking in 2019 "Best Lawyers in America"
August 15, 2018
Washington Post Quotes Trevor Potter on Democratic Candidate Corporate Donations
August 2, 2018
Douglas Varley Comments on New Tax-Exempt Donor Rule
July 27, 2018
Washington Post Quotes Christopher Rizek on Trump's Charitable Foundation Tax Returns
June 22, 2018
9 Caplin & Drysdale Attorneys Contribute to ABA's Annual Section of Taxation Meeting
May 9, 2018
Tax Notes Quotes Meghan Biss on Impact of New Excise Tax for Nonprofits
March 8, 2018
Caplin & Drysdale Welcomes Former IRS Nonprofit Senior Technical Adviser and Strengthens Tax Controversies and Private Client Groups
January 16, 2018
How Will Businesses and Individuals be Impacted by Tax Reform?
January 1, 2018
William Klimon Elected to American Antiquarian Society
December 11, 2017
Tier 1 Rankings for Caplin & Drysdale's Legal Services in 2018 U.S. News – Best Law Firms' List
November 1, 2017
Bloomberg Quotes Douglas Varley: Government Settles Two Tea Party Suits Over IRS Targeting
October 27, 2017
ABA Names William Klimon Chair of Nonprofit Organizations Committee
October 5, 2017
Caplin & Drysdale Earns Top Ranking in 2018 "Best Lawyers in America"
August 15, 2017
18 Caplin & Drysdale Lawyers Recognized in 2017 Legal 500 Ranking
June 2, 2017
Caplin & Drysdale's Core Legal Services Earn Tier 1 Rankings in "Best Law Firms" for 2017
November 2, 2016
Caplin & Drysdale Listed in "Above the Law's" Tax Firm Power List
July 29, 2016
Bloomberg BNA Quotes Doug Varley on New IRS Rules for Nonprofits
July 9, 2016
Caplin & Drysdale Recognized for Cutting Edge Advice
June 16, 2016
BillMoyers.com Interviews Trevor Potter on Campaign Finance Reform
April 6, 2016
Patricia Lewis and Anne O'Brien Named in 2016 "Best of the Best" Global Ranking
April 5, 2016
Caplin & Drysdale Attorneys Comment on Chan Zuckerberg Initiative
December 11, 2015
U.S. News & World Report Lists Caplin & Drysdale in "Best Law Firms" for 2016
November 2, 2015
Worldwide Tax Daily Quotes Mark Matthews on Jonathan Pollard and the FBAR Hammer Penalty
July 30, 2015
Caplin & Drysdale Named Top Tier Firm for Tax Controversy
June 8, 2015
Worldwide Tax Daily Quotes Mark Matthews on FATCA: Swatting Flies With Atom Bombs
April 2, 2015
Caplin & Drysdale Elects Three New Members
February 2, 2015
Caplin & Drysdale Receives High Rankings from 2015 U.S. News-Best Law Firms
November 4, 2014
Exempt Organizations Group Hosts Nonprofit Leaders
October 6, 2014
With Its Founders, Caplin & Drysdale Celebrates 50 Years of Excellence
July 23, 2014
Clients and Peers Recommend Caplin & Drysdale in 2014 Legal 500 Ranking
July 1, 2014
The Washington Post Lists Caplin & Drysdale Attorneys Among the Top Attorneys in D.C.
April 30, 2014
Caplin & Drysdale Strengthens Global Tax and Litigation Services
January 8, 2014
Caplin & Drysdale Hosts National ACC Webcast on the Impact Economy
October 9, 2013
Firm Client Open Source Digital Voting Achieves 501(c)(3) Status After Six-Year Battle with IRS
August 8, 2013
Vault Ranks Caplin & Drysdale a Top Tax Practice for 2014
July 16, 2013
The Legal 500 Recommends Caplin & Drysdale As a Leading Firm For 2013
June 3, 2013
Super Lawyers Lists Nineteen Caplin & Drysdale Attorneys
April 29, 2013
Trevor Potter Discusses Dissolving a Super PAC on The Colbert Report
November 12, 2012
U.S. News Recognizes Caplin & Drysdale With Top Ranking
November 8, 2012
Trevor Potter Quoted on Campaign Finance
October 5, 2012
Chambers and Legal 500 Recognize Caplin & Drysdale in 2012 Top Rankings
June 12, 2012
Trevor Potter Quoted in The Boston Globe, Super PACs' Impact Growing
December 20, 2011
2012 Tax Directors Handbook Ranks Caplin & Drysdale as Leading Tax Law Firm
December 1, 2011
Bryson Morgan Quoted in MSNBC, Sports Fans Play the Washington Game
October 28, 2011
NPR's "All Things Considered" Interviews Trevor Potter on SuperPACs
September 3, 2011
The Best Lawyers in America Ranks 19 Caplin & Drysdale Attorneys as Leaders in Their Field
September 1, 2011
The Washington Post Quotes Trevor Potter and Matthew Sanderson on Group Shapes Debate on College Football Championship, Despite Tiny Budget
August 17, 2011
Chambers and Legal 500 Recognize Caplin & Drysdale in 2011 Top Rankings
June 16, 2011
Douglas Varley Joins Audubon Board
May 17, 2011
Matthew Sanderson's PlayoffPAC Keeps Pressure on BCS
May 11, 2011
Douglas Varley Is Quoted in Bloomberg on AARP's Tax Exempt Status
March 30, 2011
Caplin & Drysdale Promotes Four Attorneys to Membership in the Firm
February 1, 2011

Events

Meghan Biss Moderates Panel with IRS Representatives at ABA 2021 May Tax Meeting
May 11, 2021
Leighanne Scott Addresses Impacts of 2020 at TEGE Exempt Organizations Update
March 5, 2021
Meghan Biss Addresses Foundations' Disaster Relief Options at Rocky Mountain Tax Seminar
September 17, 2020
Meghan Biss Discusses Updates for UBIT and Exempt Organization Compensation on ABA Virtual 2020 May Tax Meeting
July 15, 2020
Meghan Biss Discusses CARES Act at AICPA Not-for-Profit Industry Conference
June 22, 2020
Meghan Biss Explores Recent IRS and Treasury Developments Including COVID-19 Impacts at AICPA Not-for-Profit Industry Conference
June 22, 2020
William Klimon Discusses Nonprofit Boards on NBI Webinar
March 30, 2020
Meghan Biss Explores Ethical Challenges at 37th Annual Nonprofit Organizations Institute
January 24, 2020
William Klimon Addresses Nonprofit M&A on Strafford Webinar
December 12, 2019
Douglas Varley Discusses 1969 Tax Act at Mellon Foundation Event
November 20, 2019
William Klimon Speaks at Tax Exempt Organizations Boot Camp
October 11, 2019
Sharon Want Speaks at PIE Network Summit
September 26, 2019
Anne O'Brien Presents at Inaugural Mid-Atlantic Fellows Institute
September 12, 2019
Meghan Biss Addresses Ethical Issues at UT Law Higher Education Taxation Institute
June 4, 2019
William Klimon Examines Managing Difficult, Disruptive and Risky Board Behaviors at Nonprofit Event
May 8, 2019
Meghan Biss Discusses Ethics at 2019 Representing and Managing Tax-Exempt Organizations Conference
April 25, 2019
Meghan Biss Addresses Legislative and Regulatory Updates at D.C. Bar Series
April 3, 2019
Sharon Want Discusses Nonprofit Governance at ABA Business Law Section Meeting
March 29, 2019
Meghan Biss Analyzes UBIT Issues & Tax Reform at Washington Non-Profit Legal & Tax Conference
March 29, 2019
Meghan Biss Examines Government Shutdown and Practical Guidance Under TCJA
February 22, 2019
Meghan Biss Moderates Remarks from the Director of Exempt Organizations
February 22, 2019
William Klimon Explores Succession and Transition Planning at Nonprofit BoardCon
February 5, 2019
Meghan Biss Moderates Panel on Developments Under the Tax Cuts and Jobs Act at ABA 2019 Midyear Meeting
January 18, 2019
Meghan Biss Explores Tax Reform Affecting Exempt Organizations at 36th Annual Nonprofit Organizations Institute
January 17, 2019
William Fournier Addresses Form 990-PF at Nonprofit Organizations Back to Basics Workshop
January 16, 2019
William Klimon Discusses Privacy and Cybersecurity at Ethics & Accountability Summit
December 13, 2018
William Klimon Discusses Alternatives in Board Governance at ASAE 2018 Associations @ Work Conference
October 30, 2018
William Klimon Analyzes Ethical Issues at NBI Nonprofit Seminar
October 29, 2018
Meghan Biss Discusses Financial Landmines at NBI Nonprofit Seminar
October 29, 2018
William Klimon Addresses Nonprofit Bylaws at NBI Seminar
October 29, 2018
Douglas Varley Discusses Key Issues for General Counsel of International Nonprofits at Directors Roundtable Event
October 24, 2018
Meghan Biss Moderates Panel on IRS TE/GE at AICPA Conference
October 16, 2018
Meghan Biss Discusses IRS/State AG Audits at AICPA Conference
October 16, 2018
William Klimon Discusses Maximizing Oversight and Managing Governance for Your Nonprofit at New York Nonprofit Media Conference
September 13, 2018
William Fournier Explores Shared Services on ACC Nonprofit Organizations Call
September 11, 2018
William Klimon Explores Alternatives in Nonprofit Board Governance at Qm2 Executive Roundtable
July 17, 2018
William Klimon Explores Alternatives in Nonprofit Governance at International Policy Governance Association Conference
June 23, 2018
William Fournier Discusses Employee Sharing at TEGE Exempt Organizations Council Program
June 15, 2018
Meghan Biss Discusses UBTI Tax Reform at TEGE Exempt Organizations Council Program
June 15, 2018
William Klimon Discusses Nonprofit Governance at 4th Annual Nonprofit OpCon
June 13, 2018
Meghan Biss and William Klimon Explore M&A Issues for Nonprofits at 501 Forum
May 15, 2018
Meghan Biss Analyzes Taxable Income Silos at ABA May Meeting
May 11, 2018
Douglas Varley Discusses Complex Grantmaking Issues at Georgetown University Law Center Conference
April 27, 2018
William Klimon Chairs Advanced Issues for Nonprofit M&A at ABA Business Law Section Spring Meeting
April 13, 2018
William Klimon Moderates Panel on Basic Issues for Nonprofit M&A at ABA Business Law Section Spring Meeting
April 13, 2018
William Klimon Chairs Nonprofit Governance at ABA Business Law Section Spring Meeting
April 13, 2018
Meghan Biss Explores Advanced Issues for Nonprofit M&A at ABA Business Law Section Spring Meeting
April 13, 2018
Meghan Biss Discusses Employment Tax Issues for Nonprofits at 2018 Joint TE/GE Council Meeting
February 23, 2018
Douglas Varley Explores Advocacy Outside the U.S. at ABA Tax Section 2018 Midyear Meeting
February 9, 2018
William Klimon Discusses Board Responsibilities at Nonprofit BoardCon
January 24, 2018
William Klimon Discusses Alternatives in Nonprofit Governance at 501 Forum Program
November 2, 2017
William Klimon Discusses Alternatives in Nonprofit Governance at 2017 BoardSource Leadership Forum
October 20, 2017
Sharon Want Examines Fundamentals of Nonprofit Governance at NBI Seminar
September 14, 2017
William Klimon to Speak on Recruitment and Retention of Board Leaders at Nonprofit HRCon
August 3, 2017
William Klimon to Speak on Nonprofit Bylaws at NBI Teleconference
June 29, 2017
William Klimon to Speak on Self-Regulation and Transparency for Nonprofits at 3rd Annual Nonprofit OpCon
June 15, 2017
William Klimon to Speak on Disaster and Emergency Planning for Nonprofits at 501 Forum Breakfast
May 4, 2017
William Klimon to Speak on Nonprofit Corporate Governance at Nonprofit BoardCon
January 18, 2017
William Klimon to Speak at Breakfast on M&A Issues for Nonprofit Organizations
October 19, 2016
William Fournier to Speak at ABA Business Law Section Annual Meeting
September 9, 2016
William Klimon to Present a Boot Camp for Tax Exempt Organizations at NBI
August 5, 2016
Douglas Varley to Speak on Self-Dealing Issues at Georgetown University Law Center
April 29, 2016
William Klimon to Speak on Nonprofit Corporate Governance at The Future of Community 2016 Annual Conference
April 10, 2016
William Klimon Discusses Nonprofit Governance at 2015 BoardSource Leadership Forum
November 11, 2015
Christopher Rizek to Chair Tax Controversy CLE
October 8, 2015
William Klimon to Chair CLE Program for The 2015 ABA Business Law Section Annual Meeting
September 18, 2015
Mark Matthews to Speak on Compliance Initiatives and Voluntary Disclosure
August 14, 2015
James Wehner and Sharon Want to Speak at Nonprofits and Associations Forum
July 15, 2015
Sharon Want to Speak on Forming, Governing, and Taxing Nonprofit Entities at ALI CLE
June 24, 2015
William Klimon to Present on Nonprofit Board Governance and Liability
June 5, 2015
Christopher Rizek to Serve on Planning Committtee for 7th Annual Tax Controversy Forum
June 5, 2015
William Klimon to Present on Ethical Traps for EOs
June 5, 2015
Mark Matthews to Speak on Pro Bono & Tax Clinics Panel
May 9, 2015
Douglas Varley to Speak on Private Foundations Panel
January 30, 2015
Walter Slocombe to Speak on the ISAB Report on U.S.-Russia Relations
January 15, 2015
William Fournier to Speak on Form 990 and Other IRS Reporting Issues
October 1, 2014
William Klimon to Speak on Documenting Resource-Sharing Arrangements
October 1, 2014
William Klimon to Present Webinar on Governance Structures for Religious Orders
September 19, 2014
William Klimon Presents on the Nuts and Bolts of Tax Exempt Organizations
July 28, 2014
William Fournier to Speak at D.C. Bar Program
May 21, 2014
William Klimon and Sharon Schick to Speak at RCRI Webinar
February 21, 2014
Joanne Youn to Speak at RCRI Webinar
November 15, 2013
William Klimon to Speak at BoardSource Leadership Forum
November 7, 2013
William Klimon to Host Live ACC/WMACCA National Webcast on Social Impact Investing
October 16, 2013
William Klimon to Speak at National Business Institute Seminar
July 29, 2013
William Klimon to Present Restructuring Program at NBI
July 3, 2013
William Klimon to Discuss the Incorporation Process
July 3, 2013
Douglas Varley to Speak at Dallas CPA Society Conference - Convergence 2013
May 8, 2013
Douglas Varley to Speak at Georgetown Law Center Conference on Issues in Nonprofit Governance
April 24, 2013
William Klimon to Discuss Startup Practicalities
October 21, 2012
William Klimon to Present BoardSource Year in Review Program
September 21, 2012
Douglas Varley to Speak at ABA's 2012 Joint Fall CLE Meeting
September 14, 2012
William Klimon to Discuss Franchise and Fair-Dealing Laws
September 2, 2012
William Klimon Present WMACCA Program on Related Organizations
September 1, 2012
William Klimon to Present Program on Nonprofit Corporate Governance
March 1, 2012
William Klimon to Discuss Multi-Level Nonprofit Organizations
August 1, 2011
William Klimon to Discuss Keeping Tax-Exempts in Compliance
July 8, 2011
William Klimon to Present Board Diversity Program on Nonprofit Governance
July 1, 2011
Trevor Potter and Douglas Varley Present Audio Conference Panel
January 29, 2010
William Klimon Addresses Nonprofit Corporate Directors
April 28, 2006
William Klimon to Present Program on Practical Strategies
February 1, 2006
William Klimon to Discuss When Partnerships Don't Work
November 1, 2005

Publications

UPDATE: Applying for Federal Tax-Exemption Under Section 501(c)(3)
April 23, 2020
Beyond the Board: Alternatives in Nonprofit Corporate Governance
May 14, 2019
Applying for Federal Tax-Exemption Under Section 501(c)(3)
April 26, 2019
Mergers, Acquisitions, and Conversions in the Context of Nonprofit Organizations
August 14, 2018
Bringing Attorneys Together to Strengthen Diversity and Inclusion Efforts
March 9, 2018
With 2018 Midterms Approaching, Our Elections Are Not Protected
March 6, 2018
Pro Bono Program Helps Low-Income Philadelphians
May 1, 2017
Attributes of Excellence: Governance, Risk Management, and Compliance of Health Care Organizations
January 25, 2017
IRS Criminal Investigation: A National Asset Being Damaged
March 14, 2016
Applying Tobacco Tax Lessons to Sugary Drinks
August 27, 2015
The Need for Federal Oversight of Tax Preparers
August 10, 2015
Shortchanged: How Wage Theft Harms Pennsylvania's Workers and Economy
June 24, 2015
HR1104 Would Unintentionally Eliminate Private Foundation Safeguards
June 16, 2015
A New Tax-and-Spend Strategy to Fight Obesity
January 6, 2014
Business Ethics
January 1, 2013
'Do you have that new church app for your iPhone?' Making the Case for a Clearer and Broader Definition of Church Under the Internal Revenue Code
January 1, 2013
A Deeper Democracy Begins with Proper Elections: Citizens United, the Rise of the Super PAC and the Loss of Electoral Integrity in the US
December 20, 2012
Re-Membering The Nonprofit -- Uses of Members in Corporate Governance
December 1, 2012
Planning for Co-Investments Between a Private Foundation and a Disqualified Person
January 1, 2012
Business, Values, and Law: Forging a New Dialogue
August 30, 2011
Advertising Liability: A Growing Risk Management Concern
January 1, 2011
To Tweet or Not to Tweet: Twitter, Broadcasting, and Federal Rule of Criminal Procedure 53
January 1, 2011
Using Subsidiaries to Hold and Manage Real Property
July 1, 2010
When Diversity Meets the Global Market: Forging a New Generation of Business Leaders
April 30, 2010
Private Foundations and the Protection of Assets
June 1, 2009
The Legal Framework for Not-for-Profit Organizations in Central and Eastern Europe
February 1, 2009
Federal Tax Laws Affecting Political Activity and Lobbying by Tax-Exempt Charitable Organizations
January 1, 2008
'Prior Work' Can Create Ethical and Malpractice Risk
December 1, 2007
IRS Sends Mixed Messages to Nonprofis
October 16, 2007
Thou Shalt Not Profit, Part I: New Penalties for Tax-Exempt Entities and Managers
September 8, 2006
Revisiting the Hospital Admissions Agreement in Light of the State Charity-Care Litigation
August 26, 2005
The Delegation of Investment Authority by Nonprofit Corporate Boards Under UMIFA
January 1, 2005
Stop the Presses (Book Review)
September 1, 2004
The United States Law of Charities: A Summary
January 1, 2004
Taxpayer Privacy and Disclosure Issues Will Continue to Touch Us All
December 1, 2002
Treasury Department Closing the Door on Tax Shelters
August 5, 2002
The Disclosure Debate Rages On … And On
October 16, 2000
Important Points to Remember: The Disclosure Debate
October 9, 2000
Tax-Exempt Bond Issuers Should Welcome an Excise Tax
June 1, 2000
Responses to the 'Lurking Marriage Penalty'
October 4, 1999

Practice Area(s)

Establishing or Restructuring an Exempt Organization
Complying with Restrictions on Your Ability to Lobby
Managing Business Activities and UBIT Liability
Facing an IRS Audit
Complying with Private Foundation Rules
Raising Revenue and Diversifying Services Through Joint Ventures with Businesses and Other Nonprofits
Monitoring Legislative and Regulatory Developments and Advancing a Legislative or Regulatory Strategy

Profiled Attorneys
of the Month

Douglas N. Varley dvarley@capdale.com (202) 862-7818
Sharon P. Want swant@capdale.com 202-862-7849
William M. Klimon wklimon@capdale.com (202) 862-5022
Meghan R. Biss mbiss@capdale.com (202) 862-7866

Related Practice Area(s)

Corporate Law
Political Law
Private Client
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