Nonprofit Organizations

Our firm's concentration in the nonprofit organization field includes the tax and corporate law needs of public charities, private foundations, and charitable trusts. We represent hundreds of large and small charities, foundations and other nonprofit organizations nationwide, using local attorneys where appropriate. We have never had an application for exemption or request for letter ruling turned down by the Internal Revenue Service. Our attorneys in this field include Wendell R. Bird, Jonathan T. McCants, and Martín C. Muñoz. Of the four Georgia attorneys with a primary concentration in nonprofit law recognized as SuperLawyers since 2005, our firm includes two—Mr. Bird as a SuperLawyer and Mr. McCants as a SuperLawyer "Rising Star."

Wendell R. Bird has published a score of tax articles on nonprofit organization law, and has been a plenary speaker each year at the leading national conference on nonprofit organizations (the Washington Non Profit Tax Conference), where he has lectured for over 25 years. He has been the co-chair of the American Bar Association Subcommittee on Charitable Contributions for ten years, and also has been the chair of the ABA Subcommittee on Religious Organizations, and of the ABA Subcommittee on State and Local Taxation. He has served on the Board of Advisors of New York University Law School's National Center on Philanthropy and the Law, is on the Advisory Board of Taxation of Exempts, and was on the Advisory Board of Journal of Taxation of Exempt Organizations. On request by the publishers, Wendell Bird wrote a chapter on exempt organization tax law for one of the three national tax looseleaf services (CCH's Federal Tax Service, a 25 vol. series) (with Russell Reach), wrote the "Religious Organizations" chapter of the leading treatise on exempt organization law (Federal and State Taxation of Exempt Organizations published by Warren Gorham & Lamont), and wrote a guide for accountants on tax law governing religious organizations for Taxation for Accountants (with Thomas Kotouc). His score of other articles on nonprofit organization law have appeared in Journal of Taxation of Exempt Organizations, Journal of Exempts, Practical Tax Lawyer, Tax Exempt Organizations, etc. He is general counsel to various national nonprofit organizations. He is listed as a Georgia Super Lawyer in the nonprofit field.

Jonathan T. McCants is a 1997 graduate of Harvard Law School and is in his thirteenth year of law practice. He has formed and exempted many Section 501(c)(3) organizations, including private foundations, public charities, educational institutions, churches, and supporting organizations, and regularly consults with clients small and large in a variety of areas affecting such organizations. He also regularly advises nonprofit and for-profit subsidiaries and non-501(c)(3) exempt organizations, particularly Section 501(c)(2), (c)(4) and (c)(7) organizations. Mr. McCants began his practice as a litigator, and regularly serves as litigation counsel for nonprofit organizations. He serves as the Religious Organizations columnist for one of the leading publications focusing on laws affecting exempt organizations, Taxation of Exempts, published by Thomson Reuters.

Martín C. Muñoz is an associate whose primary concentration is in this area, and he received his J.D. and LL.M from New York University Law School. Troy G. Woollen serves the trademark and other intellectual property needs of nonprofit organizations. Kevin J. Loechl, a principal of the firm, oversees the firm's corporate law practice and has significant experience handling the transactional needs of nonprofit organizations. Mr. Loechl was named a Georgia SuperLawyer "Rising Star" in 2005.