Devine Millimet's charitable & nonprofit organization lawyers provide a wide range of services to many charitable and other tax-exempt organizations throughout New England, advising in all aspects of organization and management. Our clients benefit especially from the firm’s many practice areas. We have a diverse group of lawyers with experience in taxation, business/corporate law, charitable and trust law, planned giving, pensions and benefits, healthcare, education, and litigation, with all solutions tailored to address the unique needs of our non-profit and charitable clients.
Our clients include hospitals and healthcare organizations; churches and religious organizations; colleges and universities; municipalities; museums and arts organizations; behavioral health and developmental disability organizations; social welfare and affordable housing organizations; business, trade and economic development associations; and private foundations of all types, including family and corporate foundations.
Our Services
- Organizational structure and qualifications for tax exempt status
- Maintenance of exempt status and charitable trust administration
- Charitable giving and philanthropy
- Governance and corporate structure
- Trust & Probate Litigation
- Affiliations, mergers, acquisitions, joint ventures, and financing
- Retirement and health benefit plans
- Executive compensation
- Intermediate sanctions
- Conflict of interest transactions
- Exempt organization regulation and policy
- Cy pres matters and non-judicial settlements
- Labor & Employment
Devine Millimet's Non-Profit Organization team and our Tax team coordinate to provide our clients with advice on all aspects of tax-exempt qualification, operation and fund raising, tax-exempt and conventional financing, unrelated business tax matters, structuring and documenting charitable giving arrangements, and the structure of joint ventures or other investments involving taxable entities.
We Can Help You
Contact us today to learn more about how the attorneys at Devine Millimet can help you with your legal needs.
Representative Matters
- Represented a private, four-year liberal arts college with an enrollment of approximately 2,000 undergraduate and graduate students, with the transition of students, faculty, endowment, and certain assets of a dissolving college in financial trouble
- Represented the University System of New Hampshire with the complete restructuring of the state's public broadcasting organization, resulting in an independent organization involving significant asset transfers and the transfer of numerous Federal Communication Commission licenses
- Assisted the University System of New Hampshire with restructuring the state's 4-H program by forming a central organization to provide a general exemption for almost 200 4-H clubs and affiliates throughout the state of New Hampshire
- General counsel to hospitals and affiliated healthcare organizations
- General counsel to large religious denominations
- General counsel to secondary schools and colleges
- General counsel to developmental disability agencies
- General counsel to private foundations
- Forming and obtaining tax exempt status for educational women’s immigrant group
- Effecting the sale of a private non-profit college to a for-profit institution
- Spin-off of a division of a large educational organization into a new tax-exempt charitable organization
- Representing developmental disability organizations in their merger into other agencies
- Divestiture of a non-profit affiliate from a corporate structure to be affiliated with another tax exempt entity
- Guiding ninety-year-old non-profit in transitioning the use of its assets in accordance with its charitable purpose through a merger with cy pres approval
- Re-organizing the corporate structure of multiple, affiliated non-profits
- Structuring a joint venture of a tax exempt organization with a for-profit healthcare organization
- Representing a developmental disability organization in the acquisition of a geographically similar behavioral health agency
- Establishing and advising employee benefit programs including 403(b) plans and 457(b) plans
- Structuring executive compensation arrangements for exempt and governmental employees