Our Tax Group provides nonprofit clients with high-level, broad expertise in all aspects of tax-exemption matters.

Our Tax, Business and Trusts and Estates groups provide advice and counsel to numerous and various tax-exempt organizations concerning all organizational and operational aspects of obtaining and maintaining federal tax-exempt and public charity status. We also advise clients concerning the potential taxation of unrelated business activities, private inurement, private benefit, and other compliance-related issues. Along with our Employee Benefits Group, the Tax Group provides guidance on the array of tax issues involved in compensation and benefits, deferred compensation, executive compensation, and retirement benefits programs including 403(b), 457(b) and (f) plans. Our federal tax lawyers also regularly work with transaction lawyers to structure mergers, acquisitions, spinoffs, and reorganizations of tax-exempt entities in the most effective and efficient manner possible.

Our State and Local Tax (SALT) attorneys assist tax-exempt clients in planning and disputes involving state and local real and personal property taxes, including property tax exemption issues for nonprofit nursing homes, assisted living facilities, hospitals, and other tax-exempt entities, and sales, use, and transaction taxes. For example, we recently represented a nonprofit hospital in fending off a challenge to its exempt property tax status where the hospital engaged for-profit contractors to perform certain functions, and have resolved sales tax disputes involving equipment acquisition and leasing. We have also worked extensively to protect and promote the SALT interests of our clients at the Maine Legislature.