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Business Development Tips and Strategies from an Attorney and What It Can Mean for Coaches
January 21st, 2022
#article-date{display:none;} April 4, 2022 International Coaching Federation 1. Create a presence and reputation in an industry and then continuously build on it. Deliver speaking presentations, write and publish articles, post content on social medi…
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Internal Revenue Code Section 501(q) and Credit Counseling Agencies: An Overview
October 13th, 2021
How 501(q) Relates to Existing IRS Requirements for 501(c)(3) Organizations In addition to meeting all current legal requirements contained in Section 501(c)(3), a credit counseling agency desiring tax-exempt status under Section 501(c)(3) also must…
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IRS Rules that Most Certification and Accreditation Revenue of 501(c)(3) Associations Is Subject to UBIT
September 13th, 2021
In a 2004 ruling, the IRS determined that a Section 501(c)(3) membership association’s certification program generates taxable unrelated business income (“UBI”) to the association. The ruling – a Private Letter Ruling (PLR 200439043, June 28,…
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UBIT: A Comprehensive Overview for Nonprofits
September 7th, 2021
While most income of nonprofit, tax-exempt organizations is exempt from federal and state corporate income tax, certain income of nonprofits is subject to tax – a tax known as the unrelated business income tax (UBIT). The rules governing UBIT are c…
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What’s the Difference Between Nonprofit and Tax-Exempt Status?
August 18th, 2021
The terminology used to describe nonprofit, tax-exempt organizations often generates much confusion. Consequently, it is useful to clarify two key terms. Nonprofit entities are generally organized and operated as both nonprofit and tax-exempt entitie…
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Legal Duties of Nonprofit Board Members
February 11th, 2021
Nonprofit officers, directors, committee members, and others involved in the nonprofit's governance structure are often unclear as to their roles and responsibilities.
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UBIT and the COVID-19 Pandemic: What Associations Need to Know
February 8th, 2021
The COVID-19 pandemic has caused great financial distress and pressure for countless associations, making the need to maximize revenues even greater. As traditional revenue sources such as conference registration fees, exhibitor fees, membership dues…
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Licensing Your Association’s Logo to Others
December 3rd, 2020
Whenever an association permits others to use its logo – be it members, chapters and other affiliated organizations, endorsed vendors, corporate sponsors, or others – it is imperative for the association to put strict conditions and limitations o…
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Limitations on Lobbying Activities: The Rules for 501(c)(3) Organizations
October 28th, 2020
Nonprofit organizations that qualify for federal income tax exemption under Section 501(c)(3) of the Internal Revenue Code (the “Code”) have the most favorable tax status, but they also have the most restrictions on government affairs act…
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Mandatory Public Disclosure of the Form 990 and Other IRS Documents: What Tax-Exempt Organizations Need to Know
September 30th, 2020
In general, tax-exempt organizations must make available for public inspection certain annual information and tax returns and applications for recognition of federal tax exemption, and must provide copies of such returns and applications to individua…
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Meet Our Team
Jeff is one of the nation’s leading nonprofit attorneys, and a highly regarded and frequent author, lecturer, media commentator, and expert witness on nonprofit legal matters. Formerly the longtime chair of one of the country’s largest nonprofit law practices, he is the recipient of numerous distinguished national awards and honors.
Nisha is an experienced in-house nonprofit attorney and senior-level business partner. Formerly the associate general counsel of a large REALTOR® association in Northern Virginia, she has a broad understanding of nonprofit legal matters as well as business operations, governance, and development.
Susan Hamsher is a nonprofit attorney and business partner with experience providing legal advice in private practice and in-house at one of the world’s largest charities. She excels at incorporating complex legal requirements into effective and practical solutions to advance the strategic business objectives of her clients. Susan has a broad understanding of nonprofit legal matters as well as business operations, governance, and development.
Holly Peterson is an attorney with significant experience in the association and nonprofit, employment, and education sectors. She excels at translating complex regulatory and legal issues into practical and digestible client solutions. Prior to joining TLG, Holly served in a senior role on the Legal Resources Team and Leadership Team at the National Association of College and University Attorneys for eight years, where she was immersed in legal and operational issues impacting the nonprofit education sector, acquiring significant experience with association and nonprofit operations and management.
Kevin Serafino is an attorney with experience advising a wide range of nonprofit organizations at various stages of their development, leveraging his decade of experience working in-house at two national trade associations to provide practical and actionable legal advice to mission-driven organizations. He also counsels politically active organizations on federal and state lobbying, ethics, and campaign finance laws. Prior to joining TLG, Kevin served as an associate in the nonprofit organizations practice of a leading mid-Atlantic law firm, while also practicing in the firm’s Chambers-ranked political law group.
Kyler Mejia is an attorney (DC Bar admission pending) with experience advising nonprofit tax-exempt organizations and socially responsible businesses operating both domestically and internationally. Kyler counsels a broad range of nonprofits on a wide array of legal matters. He also acts as outside general counsel to many clients, assisting with issues related to federal tax exemption, corporate governance, contract reviews and drafting, mergers and acquisitions, subsidiaries and affiliates, hybrid corporate structures, partnerships and joint ventures, lobbying and political activity compliance, intellectual property, and more. Prior to joining TLG, Kyler worked at a boutique law firm in Tempe, AZ, focused exclusively on servicing the legal needs of nonprofits.
