Education and Non-Profits

Not-for profit organizations take many forms, and we work with them all.

Whether your organization is a public charity, private foundation, educational institution, civic association, or public-private partnership, the legal demands on a not-for-profit are real and often underestimated. Tax-exempt status requires ongoing attention. Governance carries fiduciary obligations. Employment, privacy, real estate, and contract issues do not disappear simply because an organization is mission-driven rather than profit-driven.

Ward and Smith has deep experience advising North Carolina not-for-profit and educational organizations across all of these areas. We work with organizations at every stage, from initial formation through mature operations, and our team draws on substantive experience across employment law, tax, governance, litigation, and government relations to give clients integrated counsel under one roof.

For New Organizations

For organizations just getting started, we assist with entity selection, applications for state and federal tax-exempt status, organizational documents, board structure, and initial governance policies.

For Established Non-Profits

For established organizations, we advise on ongoing regulatory compliance, IRS disputes, employment matters, and the legal questions that arise when mission and law intersect in complex ways.

For all Not-For-Profits

We recognize that all not-for-profits, including public-private partnerships that may further a social goal via a going commercial venture, will be subject to the same real estate, employment, collections, and privacy and data security regulations as a for-profit entity. We help not-for-profit entities with these types of issues each day.

We also help tax-exempt organizations comply with the special tax and regulatory issues they face in their daily operations. We assist new organizations with their initial choice of entity selection, applications for tax-exempt status, and advice on board structure and organization. We help mature not-for-profits with ongoing regulatory issues, IRS disputes, and legal matters that impact their mission and plans.

Our services for not-for-profit and educational organizations include:

Entity formation and tax-exempt status applications
Board governance, fiduciary duties, and conflict-of-interest policies
Employment law compliance and disputes, including discrimination, wrongful discharge, and wage and hour matters
Contract negotiation and drafting
Real estate transactions and leasing
Privacy and data security compliance
Government relations and legislative advocacy
Charter and private school formation and compliance
Public housing authority representation
Litigation and dispute resolution