Tax Compliance and Controversies

Kelly Hart’s attorneys specialize in providing legal guidance to nonprofit organizations on matters related to federal income tax exemption, state franchise tax, sales and use tax, and ad valorem tax. Our team assists in ensuring compliance with relevant legal codes, including the Internal Revenue Code, IRS rulings, Treasury Regulations, judicial decisions, state tax statutes, and administrative regulations.

We offer counsel to private foundations on adherence to private foundation rules, assist nonprofit organizations in navigating issues related to unrelated business income and lobbying, and guide public charities in developing plans to avoid private inurement and intermediate sanctions. In cases where necessary, we pursue IRS rulings on behalf of our clients regarding the potential tax implications of proposed transactions or activities.

Our team is also equipped to represent clients in IRS audits and appeals regarding their tax-exempt status and other related tax-exempt matters.