Formation, tax-exempt status, and governance for mission-driven organizations.
Nonprofit Law
Launching a nonprofit involves two separate steps that people often confuse. First, the organization is formed as a legal entity under state law. Second, it applies to the IRS for federal tax-exempt status, most commonly under Section 501(c)(3). Each step has its own paperwork, and mistakes in one can slow down the other.
Barrie Legal guides founders and boards through both. The firm handles federal tax-exemption (IRS) matters for organizations nationwide, and handles state and local matters, including formation and governance, for organizations in the District of Columbia.
Whether you are starting something new or tightening up an organization that is already running, a consultation is a good place to begin.
How We Can Help
Preparing and filing applications for recognition of tax-exempt status under Section 501(c)(3), for organizations nationwide.
Drafting and filing the organizing documents that create a nonprofit corporation in the District of Columbia.
Bylaws, board structure, and policies such as conflict-of-interest rules that support sound governance.
Helping directors and officers understand their duties and the compliance obligations that come with tax-exempt status.
Support with annual information returns, such as the Form 990 series, and other federal requirements.
Amendments, restructuring, and orderly wind-down for District of Columbia nonprofit corporations.
The Process
We talk through your mission, planned activities, leadership, and how you expect to be funded, and identify the right structure.
For District of Columbia organizations, we prepare and file the organizing documents and set up bylaws and initial governance.
We prepare the application to the IRS, describing your purposes and activities in a way that meets the requirements for exemption.
We help you understand ongoing filing and governance obligations so that your organization stays in good standing.
Questions
Incorporating creates the nonprofit as a legal entity under state law. Tax-exempt status is a separate federal recognition granted by the IRS. An organization can be incorporated as a nonprofit without being recognized as tax-exempt, so most founders complete both steps.
Federal tax-exemption (IRS) matters are handled for organizations nationwide. State and local matters, such as incorporation and governance, are handled for District of Columbia organizations only. Fatmata Barrie is admitted in the District of Columbia only and is not admitted in Maryland.
The law does not require you to use an attorney. However, the application depends on carefully drafted organizing documents and a clear description of your purposes and activities. An attorney can help you avoid common mistakes that cause delays or follow-up requests.
It varies with the type of application, the complexity of your organization, and the IRS's current workload. Processing times change, and no one can guarantee a timeline. At your consultation we discuss what to expect for your situation.
Most tax-exempt organizations must file an annual return or notice with the IRS, from the Form 990 series, with limited exceptions for certain types of organizations. Failing to file for several years in a row can result in loss of tax-exempt status, so keeping a compliance calendar matters.
The consultation fee is $300. If you hire the firm, that amount is credited toward the attorney fee. Fees for representation are discussed during your consultation.
This page provides general information, not legal advice, and reading it does not create an attorney-client relationship. Every organization is different. Past results do not guarantee a similar outcome.
Schedule a consultation today ($300, credited toward your attorney fee if you hire us). We're here to listen and help you understand your options.
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