Tax-Exempt Organizations
Tax-exempt organizations face complex tax, regulatory and ethical issues that require lawyers who understand the unique business, operational and legal aspects of these organizations. Nearly every decision is subject to important tax considerations, as well as a high ceiling for scrutiny.
HOW WE HELP
We counsel a diverse group of tax-exempt and nonprofit organizations, including universities and schools; hospitals, physician groups and other healthcare organizations; social service organizations, research institutions and other charities; family trusts; private foundations; trade associations; religious organizations; museums; and lobbying organizations. We also represent individuals in their roles as officers, directors, and contributors to tax-exempt organizations.
OUR SERVICES
Non-Profit Formation. Our Tax-Exempt attorneys have formed numerous public charities, private foundations, charter schools, business leagues, employee benefit trusts and other exempt entities. We guide them through the process of obtaining IRS and state recognition of their tax-exempt status.
General Counseling and Tax Advice. Congress, the IRS and state attorneys general closely scrutinize the operations of exempt organizations and their transactions with officers, directors and substantial contributors. We regularly counsel exempt clients on:
- Corporate governance and fiduciary duty issues, including conflicts of interest, Endowment investment and other policies and procedures
- Executive compensation and director fees
- Acquisitions, dispositions, spin-offs, mergers, for-profit and nonprofit conversions, joint ventures and other transactions
- Income and property tax audits, litigation, alternative dispute resolution and other controversies, including proposed revocations of tax-exempt status
- Internal investigations and embezzlement
- Fundraising and charitable solicitation issues
- Unrelated business taxable income issues, including determining whether income from particular endeavors will be treated as related or unrelated, how to shelter unrelated income from tax, and what degree of unrelated business is permissible without jeopardizing tax-exempt status
- New exemption requirements for tax-exempt hospitals
- IRS Form 990, Form 990-PF and Form 990-T tax reporting
- Private inurement and private benefit issues
We also provide a full range of other legal services tailored to tax-exempt organizations, including commercial and tax-exempt bond financing, real estate, litigation, labor and employment (including various issues relating to volunteers and interns), corporate, antitrust, insurance, intellectual property, data privacy and other issues. Clients benefit from Seyfarth's leading employee benefits practice, which offers counseling and planning in the design and implementation of all forms of retirement and welfare benefit plans, qualified and non-qualified. Our experience includes extensive work in the implementation and administration of Section 403(b) plans.
This combination of technical tax knowledge and broad-based support in non-tax areas is essential in today's complex legal environment.
Reorganizations, Conversions, Joint Ventures, and Special Structures. In reorganizing tax-exempt corporations and forming joint ventures with other exempt entities and for-profit investors, we regularly deal with a broad range of issues, including:
- Stock and nonstock corporation and partnership questions
- The use of LLCs to limit liability and protect assets
- Joint ventures
- Governance and control concerns
- Mergers, spin-offs and dissolutions
- Conversions to and from tax-exempt/nonprofit status, including conversions of for-profit colleges into nonprofit status
- Effects of employee- and asset-sharing
We have formed and obtained IRS approval for exempt and taxable affiliates of major hospitals, educational institutions, preservation groups, trade associations and other tax-exempt clients. We regularly work on mergers and other transactions involving anything from small nonprofits to multi-party consortiums and multi-billion dollar healthcare systems.
Joint venture arrangements have included both general and limited partnerships, limited liability companies, Delaware series limited liability companies, participating loans, donor-advised funds, fiscal sponsorship agreements and program-related investments.
International Operations. We assist with international matters, including:
- The formation of "friends of" organizations
- Foreign grant-making and oversight requirements
- Compliance with anti-terrorism and foreign asset control regulations
- Developing international affiliates and operations
- Overseas program-related investing by private foundations
State and Local Taxation. State and local tax issues are of increasing concern to exempt organizations. We advise clients on the full spectrum of state and local legal issues, including:
- The acquisition and maintenance of property tax exemptions
- Eligibility for special sales and use tax status
- Liability for local business license taxes
- Sales tax on auctioned items
- New income tax exemption requirements in states that are departing from the federal exemption system
- State efforts to impose user fees or other payments in lieu of taxes; and increasing state regulation of income-producing and fundraising activities
Lobbying and Political Activities. We advise exempt clients about the permissible scope of their political campaign activities and direct and grassroots lobbying. This includes related issues such as the effect of lobbying on the deductibility of association dues.
Another significant service to our tax-exempt clients is lobbying. Our attorneys represent exempt groups before local, state and national legislative bodies, as well as administrative agencies such as the IRS, the Department of Health and Human Services, state contribution solicitation agencies and local tax assessment offices.
Private Foundations. Avoiding or coping with private foundation status is a major focus of our practice. Qualifying as a supporting organization or a publicly supported organization may be essential to an exempt entity's operational and fundraising plans. We have assisted numerous clients in obtaining definitive or advance rulings on public charity status and in regaining that status after tentative adverse rulings by the IRS. We also counsel clients concerning the various uses for donor-advised funds.
New regulations on supporting organizations and donor-advised funds are sometimes more restrictive than the private foundation rules, and we have assisted several organizations that, as a result, decided to opt into private foundation status or convert from 501(c)(3) to 501(c)(4) status.
We assist private foundations of all sizes in complying with:
- Complex reporting criteria
- Self-dealing prohibitions (including on co-investing between private foundations and their disqualified persons)
- Income distribution and expenditure responsibility requirements
- Investment restrictions, including co-investing with family offices
- Prohibition on excess business holdings
- Expenditure limitations
- Private foundation status termination guidelines
- The layers of excise taxes used to enforce the private foundation regulations
We have extensive experience with program-related investments in their myriad forms, and have advised several private foundations in converting their own grant-making procedures and tools into a platform for program-related investing.
Charitable Contributions, Fundraising, and Solicitation Regulations. We advise these clients on such issues as tax consequences of gifts of appreciated securities, real estate, life insurance policies, and artwork, and the IRS gift disclosure and acknowledgment requirements with respect to each. We work with our clients in the development and implementation of planned giving transactions involving the use of charitable lead trusts, charitable remainder unitrusts and annuity trusts, pooled income funds, supporting organizations, donor advised funds and private foundations. We have counseled our clients on the use of charitable gift annuities and obtaining permission to issue such annuities in different jurisdictions.
We serve as advisers both to charities and to potential contributors on contributions, fundraising and charitable solicitation matters. Our clients have consulted us on all aspects of charitable giving, including:
- Donor advised funds
- Naming rights agreements
- Bargain sales
- Conservation easements
- Gifts of appreciated property
- Gifts of real estate and other assets subject to debt (an area fraught with peril for private foundations)
- Deferred giving vehicles such as charitable lead and remainder trusts, pooled income funds, residence remainders and gift annuities
- Agreements with commercial coventurers and professional fundraisers
- State and local charitable solicitation regulations
- Raffles and other gaming events
- Gift substantiation, appraisal and disclosure requirements
- Guidelines on disclosure of non-deductibility
Our attorneys review annual information returns and tax returns for non-exempt activities, and prepare disclosures relating to major charitable gifts and other required IRS filings.
Audits, Examinations, Litigation, and Internal Investigations. Administrative dealings, audits, tax controversies and other litigation at the federal, state and local levels form another major part of our exempt organizations practice. Exemption applications, requests for rulings and technical advice, assistance on audit and litigation over tax liabilities and tax status are obvious examples. Equally important, however, are other types of litigation such as suits to reform defective charitable trusts, interpret or modify restrictions on charitable gifts, and apply the cy pres doctrine to restricted gifts whose purposes cannot be achieved fully.
We have significant experience in IRS alternative dispute resolution using the Fast Track Settlement Program, an expedited process for the IRS and tax-exempt organizations to resolve disputes before a formal appeal is filed or the parties go to court. The process can provide a significant time and cost savings to exempt organizations.
Our attorneys also have experience with the critical aspects of handling the discovery of embezzlement and other potential criminal concerns, including:
- The proper conduct and scope of internal investigations
- Board fiduciary, liability and indemnification issues
- Director, officer and theft insurance policy claims
- Employment issues
- IRS, attorney general, district attorney and police reporting obligations
- Asset protection and data security concerns
- Major donor and public relations
Executive Compensation and Directors Fees. Seyfarth provides legal advice to nonprofit organizations on employment and compensation matters, such as termination of employment and compliance with applicable labor and employment laws. Nonprofit organizations also face increased scrutiny by the IRS with regard to the compensation and benefits paid to directors and senior management. We advise clients on how to invoke the rebuttable presumption of reasonableness and to otherwise avoid or, when necessary, correct, excess benefit transactions.
Trade and Professional Associations. Seyfarth’s Tax-Exempt lawyers advise its many trade and professional association clients on a broad range of legal matters, including, among others, the following areas of special importance to these clients:
- Formation and governance
- Membership
- Tax exemption and unrelated business income
- Conduct of meetings and events
- Disciplinary proceedings
- Policy manuals
- Trade shows
- Antitrust compliance
- Joint ventures and subsidiaries
- Advocacy and government relations at local, federal and international levels
- Certification, standards and credentialing
- Intellectual Property
We also provide general business advice and legal counsel to our trade and professional association clients.
Featured Content
-
Publication
04/09/2020
Employer Sponsored Disaster Relief Programs – Four Options to Consider
-
Publication
04/07/2020
Nonprofit Guide to the CARES Act (Including Those Loans You’ve Been Hearing About to Cover Payroll and That Don’t Need to Be Paid Back)
-
Publication
04/02/2020
Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)
-
Publication
03/23/2020
Private Foundations - Using Program-Related Investments to Help Fight COVID-19
-
For three decades we have represented a tax-exempt health care organization and its provider-sponsored health plan on a wide range of tax-related issues, including two large-case IRS audits.
-
Serve as key outside tax-exempt counsel to a major University system on a variety of matters, including UBIT structuring of real estate investments (including hotels), health care technology transfer joint ventures and equity-based funding vehicles, and section 501(r) and other tax compliance matters for its universities and integrated health systems.
-
Served as lead corporate and tax counsel on the formation of Civica Rx, a non-profit generic drug company, set up by seven hospitals and three charities to address the ongoing shortage of generic drugs. Seyfarth’s work on this transaction earned “commended” honors in the “Innovation in Legal Excellence - Creating a New Standard” category of the Financial Times most innovative law firms awards in 2019.
-
Serve as primary tax-exempt counsel to a private university. Our attorneys regularly work with them on complex joint ventures, asset acquisitions, complex grant agreements, and business incubator issues.
-
Represented a large international Buddhist organization in the restructuring of its US affiliates for asset segregation and liability protection purposes. They established a parent holding company, established various real estate holding companies, and maintained overall public charity status and real property tax exemptions.
-
Represented a private, nonprofit university in an acquisition of a non-secular institution in the Bay Area, California.
-
Represented a private university in California in a $100+ million strategic partnership between an online division of a public research and land-grant university in Amherst, Massachusetts and a private university with over 25 campuses throughout California and Washington and a virtual campus online.
-
Represented a non-profit in a joint venture pertaining to creating a computer software for marketing health care related products to the elderly.
-
Advised one of the largest non-profit state medical associations in the US representing more than 44,000 physicians throughout the state of California, in a major collaboration a Blue Shield of California company and a venture capital backed health technology company.
-
Advised California’s largest independent non-profit federally qualified health center in a transformational reorganization.
-
Advised a medical center in benefit plans including retirement, health, and deferred compensation.
-
Serve as benefits counsel to a global not-for-profit entity in their retirement plan for employees.
-
Represented a private, nonprofit university in an acquisition of a non-secular institution in the Bay Area, California.
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-
Webinar
12/12/2024
Webinar: Preparing for the Year-End CTA Filing Deadline
-
Legal Update
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Upcoming Deadline for Corporate Transparency Act Compliance
-
Speaking Engagement
11/03/2024
Seyfarth to Sponsor and Ofer Lion, Douglas Mancino, and Steve Meier to Speak at 61st Annual Hawaii Tax Institute
-
Webinar
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Webinar Recording: Critical Information for Year-End CTA Compliance
Recognition
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Recognition
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Seyfarth Earns Top Tier Rankings Again in The Legal 500
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Recognition
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Seyfarth Attorneys Named in The Best Lawyers in America 2023
-
Recognition
06/08/2022
Seyfarth Earns Top Rankings in Legal 500 US 2022
-
Recognition
02/08/2022
Clients Name Seyfarth Lawyers to 2022 BTI Client Service All-Star Team
Tax-exempt organizations face complex tax, regulatory and ethical issues that require lawyers who understand the unique business, operational and legal aspects of these organizations. Nearly every decision is subject to important tax considerations, as well as a high ceiling for scrutiny.
HOW WE HELP
We counsel a diverse group of tax-exempt and nonprofit organizations, including universities and schools; hospitals, physician groups and other healthcare organizations; social service organizations, research institutions and other charities; family trusts; private foundations; trade associations; religious organizations; museums; and lobbying organizations. We also represent individuals in their roles as officers, directors, and contributors to tax-exempt organizations.
OUR SERVICES
Non-Profit Formation. Our Tax-Exempt attorneys have formed numerous public charities, private foundations, charter schools, business leagues, employee benefit trusts and other exempt entities. We guide them through the process of obtaining IRS and state recognition of their tax-exempt status.
General Counseling and Tax Advice. Congress, the IRS and state attorneys general closely scrutinize the operations of exempt organizations and their transactions with officers, directors and substantial contributors. We regularly counsel exempt clients on:
- Corporate governance and fiduciary duty issues, including conflicts of interest, Endowment investment and other policies and procedures
- Executive compensation and director fees
- Acquisitions, dispositions, spin-offs, mergers, for-profit and nonprofit conversions, joint ventures and other transactions
- Income and property tax audits, litigation, alternative dispute resolution and other controversies, including proposed revocations of tax-exempt status
- Internal investigations and embezzlement
- Fundraising and charitable solicitation issues
- Unrelated business taxable income issues, including determining whether income from particular endeavors will be treated as related or unrelated, how to shelter unrelated income from tax, and what degree of unrelated business is permissible without jeopardizing tax-exempt status
- New exemption requirements for tax-exempt hospitals
- IRS Form 990, Form 990-PF and Form 990-T tax reporting
- Private inurement and private benefit issues
We also provide a full range of other legal services tailored to tax-exempt organizations, including commercial and tax-exempt bond financing, real estate, litigation, labor and employment (including various issues relating to volunteers and interns), corporate, antitrust, insurance, intellectual property, data privacy and other issues. Clients benefit from Seyfarth's leading employee benefits practice, which offers counseling and planning in the design and implementation of all forms of retirement and welfare benefit plans, qualified and non-qualified. Our experience includes extensive work in the implementation and administration of Section 403(b) plans.
This combination of technical tax knowledge and broad-based support in non-tax areas is essential in today's complex legal environment.
Reorganizations, Conversions, Joint Ventures, and Special Structures. In reorganizing tax-exempt corporations and forming joint ventures with other exempt entities and for-profit investors, we regularly deal with a broad range of issues, including:
- Stock and nonstock corporation and partnership questions
- The use of LLCs to limit liability and protect assets
- Joint ventures
- Governance and control concerns
- Mergers, spin-offs and dissolutions
- Conversions to and from tax-exempt/nonprofit status, including conversions of for-profit colleges into nonprofit status
- Effects of employee- and asset-sharing
We have formed and obtained IRS approval for exempt and taxable affiliates of major hospitals, educational institutions, preservation groups, trade associations and other tax-exempt clients. We regularly work on mergers and other transactions involving anything from small nonprofits to multi-party consortiums and multi-billion dollar healthcare systems.
Joint venture arrangements have included both general and limited partnerships, limited liability companies, Delaware series limited liability companies, participating loans, donor-advised funds, fiscal sponsorship agreements and program-related investments.
International Operations. We assist with international matters, including:
- The formation of "friends of" organizations
- Foreign grant-making and oversight requirements
- Compliance with anti-terrorism and foreign asset control regulations
- Developing international affiliates and operations
- Overseas program-related investing by private foundations
State and Local Taxation. State and local tax issues are of increasing concern to exempt organizations. We advise clients on the full spectrum of state and local legal issues, including:
- The acquisition and maintenance of property tax exemptions
- Eligibility for special sales and use tax status
- Liability for local business license taxes
- Sales tax on auctioned items
- New income tax exemption requirements in states that are departing from the federal exemption system
- State efforts to impose user fees or other payments in lieu of taxes; and increasing state regulation of income-producing and fundraising activities
Lobbying and Political Activities. We advise exempt clients about the permissible scope of their political campaign activities and direct and grassroots lobbying. This includes related issues such as the effect of lobbying on the deductibility of association dues.
Another significant service to our tax-exempt clients is lobbying. Our attorneys represent exempt groups before local, state and national legislative bodies, as well as administrative agencies such as the IRS, the Department of Health and Human Services, state contribution solicitation agencies and local tax assessment offices.
Private Foundations. Avoiding or coping with private foundation status is a major focus of our practice. Qualifying as a supporting organization or a publicly supported organization may be essential to an exempt entity's operational and fundraising plans. We have assisted numerous clients in obtaining definitive or advance rulings on public charity status and in regaining that status after tentative adverse rulings by the IRS. We also counsel clients concerning the various uses for donor-advised funds.
New regulations on supporting organizations and donor-advised funds are sometimes more restrictive than the private foundation rules, and we have assisted several organizations that, as a result, decided to opt into private foundation status or convert from 501(c)(3) to 501(c)(4) status.
We assist private foundations of all sizes in complying with:
- Complex reporting criteria
- Self-dealing prohibitions (including on co-investing between private foundations and their disqualified persons)
- Income distribution and expenditure responsibility requirements
- Investment restrictions, including co-investing with family offices
- Prohibition on excess business holdings
- Expenditure limitations
- Private foundation status termination guidelines
- The layers of excise taxes used to enforce the private foundation regulations
We have extensive experience with program-related investments in their myriad forms, and have advised several private foundations in converting their own grant-making procedures and tools into a platform for program-related investing.
Charitable Contributions, Fundraising, and Solicitation Regulations. We advise these clients on such issues as tax consequences of gifts of appreciated securities, real estate, life insurance policies, and artwork, and the IRS gift disclosure and acknowledgment requirements with respect to each. We work with our clients in the development and implementation of planned giving transactions involving the use of charitable lead trusts, charitable remainder unitrusts and annuity trusts, pooled income funds, supporting organizations, donor advised funds and private foundations. We have counseled our clients on the use of charitable gift annuities and obtaining permission to issue such annuities in different jurisdictions.
We serve as advisers both to charities and to potential contributors on contributions, fundraising and charitable solicitation matters. Our clients have consulted us on all aspects of charitable giving, including:
- Donor advised funds
- Naming rights agreements
- Bargain sales
- Conservation easements
- Gifts of appreciated property
- Gifts of real estate and other assets subject to debt (an area fraught with peril for private foundations)
- Deferred giving vehicles such as charitable lead and remainder trusts, pooled income funds, residence remainders and gift annuities
- Agreements with commercial coventurers and professional fundraisers
- State and local charitable solicitation regulations
- Raffles and other gaming events
- Gift substantiation, appraisal and disclosure requirements
- Guidelines on disclosure of non-deductibility
Our attorneys review annual information returns and tax returns for non-exempt activities, and prepare disclosures relating to major charitable gifts and other required IRS filings.
Audits, Examinations, Litigation, and Internal Investigations. Administrative dealings, audits, tax controversies and other litigation at the federal, state and local levels form another major part of our exempt organizations practice. Exemption applications, requests for rulings and technical advice, assistance on audit and litigation over tax liabilities and tax status are obvious examples. Equally important, however, are other types of litigation such as suits to reform defective charitable trusts, interpret or modify restrictions on charitable gifts, and apply the cy pres doctrine to restricted gifts whose purposes cannot be achieved fully.
We have significant experience in IRS alternative dispute resolution using the Fast Track Settlement Program, an expedited process for the IRS and tax-exempt organizations to resolve disputes before a formal appeal is filed or the parties go to court. The process can provide a significant time and cost savings to exempt organizations.
Our attorneys also have experience with the critical aspects of handling the discovery of embezzlement and other potential criminal concerns, including:
- The proper conduct and scope of internal investigations
- Board fiduciary, liability and indemnification issues
- Director, officer and theft insurance policy claims
- Employment issues
- IRS, attorney general, district attorney and police reporting obligations
- Asset protection and data security concerns
- Major donor and public relations
Executive Compensation and Directors Fees. Seyfarth provides legal advice to nonprofit organizations on employment and compensation matters, such as termination of employment and compliance with applicable labor and employment laws. Nonprofit organizations also face increased scrutiny by the IRS with regard to the compensation and benefits paid to directors and senior management. We advise clients on how to invoke the rebuttable presumption of reasonableness and to otherwise avoid or, when necessary, correct, excess benefit transactions.
Trade and Professional Associations. Seyfarth’s Tax-Exempt lawyers advise its many trade and professional association clients on a broad range of legal matters, including, among others, the following areas of special importance to these clients:
- Formation and governance
- Membership
- Tax exemption and unrelated business income
- Conduct of meetings and events
- Disciplinary proceedings
- Policy manuals
- Trade shows
- Antitrust compliance
- Joint ventures and subsidiaries
- Advocacy and government relations at local, federal and international levels
- Certification, standards and credentialing
- Intellectual Property
We also provide general business advice and legal counsel to our trade and professional association clients.
Featured Content
-
Publication
04/09/2020
Employer Sponsored Disaster Relief Programs – Four Options to Consider
-
Publication
04/07/2020
Nonprofit Guide to the CARES Act (Including Those Loans You’ve Been Hearing About to Cover Payroll and That Don’t Need to Be Paid Back)
-
Publication
04/02/2020
Super-Deductible Contributions (and Other Charitable Giving Items in the CARES Act)
-
Publication
03/23/2020
Private Foundations - Using Program-Related Investments to Help Fight COVID-19
Related Practices
Related Key Industries
Additional Resource
-
For three decades we have represented a tax-exempt health care organization and its provider-sponsored health plan on a wide range of tax-related issues, including two large-case IRS audits.
-
Serve as key outside tax-exempt counsel to a major University system on a variety of matters, including UBIT structuring of real estate investments (including hotels), health care technology transfer joint ventures and equity-based funding vehicles, and section 501(r) and other tax compliance matters for its universities and integrated health systems.
-
Served as lead corporate and tax counsel on the formation of Civica Rx, a non-profit generic drug company, set up by seven hospitals and three charities to address the ongoing shortage of generic drugs. Seyfarth’s work on this transaction earned “commended” honors in the “Innovation in Legal Excellence - Creating a New Standard” category of the Financial Times most innovative law firms awards in 2019.
-
Serve as primary tax-exempt counsel to a private university. Our attorneys regularly work with them on complex joint ventures, asset acquisitions, complex grant agreements, and business incubator issues.
-
Represented a large international Buddhist organization in the restructuring of its US affiliates for asset segregation and liability protection purposes. They established a parent holding company, established various real estate holding companies, and maintained overall public charity status and real property tax exemptions.
-
Represented a private, nonprofit university in an acquisition of a non-secular institution in the Bay Area, California.
-
Represented a private university in California in a $100+ million strategic partnership between an online division of a public research and land-grant university in Amherst, Massachusetts and a private university with over 25 campuses throughout California and Washington and a virtual campus online.
-
Represented a non-profit in a joint venture pertaining to creating a computer software for marketing health care related products to the elderly.
-
Advised one of the largest non-profit state medical associations in the US representing more than 44,000 physicians throughout the state of California, in a major collaboration a Blue Shield of California company and a venture capital backed health technology company.
-
Advised California’s largest independent non-profit federally qualified health center in a transformational reorganization.
-
Advised a medical center in benefit plans including retirement, health, and deferred compensation.
-
Serve as benefits counsel to a global not-for-profit entity in their retirement plan for employees.
-
Represented a private, nonprofit university in an acquisition of a non-secular institution in the Bay Area, California.
Related Trends
Related News & Insights
-
Webinar
12/12/2024
Webinar: Preparing for the Year-End CTA Filing Deadline
-
Legal Update
11/20/2024
Upcoming Deadline for Corporate Transparency Act Compliance
-
Speaking Engagement
11/03/2024
Seyfarth to Sponsor and Ofer Lion, Douglas Mancino, and Steve Meier to Speak at 61st Annual Hawaii Tax Institute
-
Webinar
10/24/2024
Webinar Recording: Critical Information for Year-End CTA Compliance
Recognition
-
Recognition
06/12/2024
Seyfarth Earns Top Tier Rankings Again in The Legal 500
-
Recognition
08/18/2022
Seyfarth Attorneys Named in The Best Lawyers in America 2023
-
Recognition
06/08/2022
Seyfarth Earns Top Rankings in Legal 500 US 2022
-
Recognition
02/08/2022
Clients Name Seyfarth Lawyers to 2022 BTI Client Service All-Star Team