Public Charities & Private Foundations

A unique set of issues arise through the life span of public charities and private foundations – issues that can only be resolved with the support of a law firm recognized for excellence in this field. ZAG-S&W is that partner.

We advise public and private tax-exempt entities, including cultural, environmental and charitable organizations, schools, religious entities, hospitals, supporting organizations, and private grant-making and operating foundations. We also work closely with non-charitable tax-exempt entities such as social welfare organizations, trade associations, social clubs and others.

Trustees and directors of charitable trusts and charitable corporations often seek our counsel in relation to their operations, governance and compliance with state and federal compliance requirements through every step of the journey. We also guide our public charity clients as they seek to raise funds to advance their charitable mission and offer advice on rules governing fundraising and the substantiation of charitable gifts. With significant experience in international charitable activities, we advise U.S.-based charities on their foreign activities and create foreign entities to carry out the client’s charitable objectives.

We assist our private foundation clients in navigating the myriad of complex rules against self-dealing, excess business holdings, jeopardy investments, and taxable expenditures. We also help these foundation clients to effectively structure their charitable disbursements, including advising on program related investments.

We also advise high net worth individuals in creative charitable giving, including the use of donor advised funds, charitable remainder trusts, charitable lead trusts, conservation easements, bargain sales and other sophisticated planned giving devices.

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