The Charitable & Exempt Organizations Practice Group of Fletcher, Tilton & Whipple serves as counsel to a large and varied number of tax-exempt and charitable organizations. These include cultural organizations, educational institutions, private foundations, and social service organizations. The Group furnishes a full range of legal services, including the following:

• Organizational Formation
  We help clients choose the most advantageous form of organizational entity (e.g. unincorporated association, chapter 180C corporation, trust or foundation) and advise them of the risks and benefits inherent in each. Once a selection has been made, we assist them in moving forward with establishing their choice.
• Documentation
  Our services include the preparation of appropriate organizational documents, including Articles of Organization, Declaration of Trust, organizational minutes, and by-laws, among other needs.
• Tax Exemption
  The firm assists clients in preparing IRS Form 1023, Application for Recognition of Tax-Exempt Status, and helps secure federal and state tax exemption clearance and local real estate tax exemption.
• Record Keeping
  We help clients by preparing and maintaining annual minutes, records and reports, including all filings required by local, state and federal authorities such as IRS Form 990 and Massachusetts Form AG.
• Supplemental Organizations
  Our attorneys provide advice regarding the use of supplemental organizational structures, such as affiliate, subordinate and/or feeder organizations.
• Affiliations and Mergers
  The firm is experienced in handling mergers, acquisitions, affiliations and collaborations between non-profit organizations.
• Financing
  We assist non-profit organizations in exploring opportunities for financing, including traditional bank financing, tax-exempt bonds, and private fundraising.
• Real Estate
  The firm represents many non-profits in the acquisition, development and leasing of real estate, including the review and consideration of environmental issues that may arise.
• Operational Issues
  The Group provides complete services relating to internal operations, including employment arrangements, workman's compensation, discrimination and wrongful termination among other day-to-day business considerations.
• Long Range Planning
  We assist non-profit organizations with long-range strategic and succession planning concerns.
• Foundations and Trusts
  The firm has extensive experience in the establishment, operation and maintenance of records and guidelines for private foundations and charitable trusts.