Business Practices

Nonprofit & Tax-Exempt Organizations

Our nonprofit and tax-exempt business attorneys help organizations navigate their unique regulatory, tax, governance and administrative issues, so they can focus on achieving their social goals. 

We advise religious organizations, schools, museums and art associations, housing cooperatives, public and quasi-public financing agencies, public charities and grant-making private foundations.

BUSINESS PRACTICES

Rob Munnelly, Courtney Simmons and Richard Hindlian

We counsel on:

  • entity creation, including applying for federal tax-exempt status and securing local tax exemptions
  • regulatory compliance, especially as mandated by the Sarbanes-Oxley Act of 2002
  • corporate governance
  • fundraising
  • grant-making
  • employee benefits
  • “unrelated” activities issues, and planning for and reporting unrelated business taxable income (UBTI)
Results

Outcomes we can be proud of.

  • Using the Dover Amendment, which exempts religious and educational nonprofit organizations from certain zoning restrictions, counseled a local church facing neighborhood claims of zoning prohibitions in its efforts to build a new building.
  • In a local permitting matter, successfully represented a national religious and teaching organization that encountered organized neighborhood opposition.
  • Obtained a “public charity” designation for several nonprofit clients.
  • Assisted a private school in the “change of use” of its building, financed with tax-exempt bonds.
  • Assisted a nonprofit temple in expatriating funds for its foreign mission.
  • Helped a church maintain its tax-exempt status and property tax exemptions during the relocation of its main facility.
  • Assisted a religious association in the tax-free sale of its temple building.
  • Advised a nonprofit social club on how to receive a large donation for capital improvements to its clubhouse while avoiding any tax or loss of its tax-exempt status.
  • Participated as counsel in over 400 tax-exempt bond issues by the Massachusetts Development Finance Agency (MDFA) to finance and refinance nonprofit organizations, including schools, colleges, human services providers, nursing homes, museums, YMCAs, affordable housing and others. The total principal amount of these bonds exceeds $1.5 billion.
  • Negotiated the purchase by a nonprofit corporation of a Montessori school scheduled for closing by the Archdiocese of Boston, and the relocation and reconstruction of the school financed with tax-exempt bonds.
  • Rescued a nonprofit pre-school closed by court order for an alleged zoning violation by reorganizing the school as a nonprofit corporation subject to the Dover Amendment. Attorney fees were awarded to the school by the Appeals Court. 

 

BUSINESS ATTORNEYS

Meet the Non-profit & Tax-Exempt Organizations Team.

Meet All Of Our Attorneys
Amy Fracassini

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Amy L. Fracassini

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Tamsin R. Kaplan

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RESOURCES

Happenings, headlines and insights.
See what’s new at Davis Malm.

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Firm Announcements

February 23, 2026

Andrew D. Myers Named a “Go To Business Transactions Lawyer” by Massachusetts Lawyers Weekly

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Publications

November 12, 2025

Navigating the Property Tax Appeal Process: What Property Owners Need to Know

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Publications

August 12, 2025

Exhausting Administrative Remedies in a Tax Appeal, Phil Olsen Published by Massachusetts Lawyers Weekly

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Speaking Engagements

June 25, 2025

Jamey Wachta Presents on AUTM Webinar Focusing on Consulting Agreements Used by Life Sciences Faculty

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Speaking Engagements

June 23, 2025

Philip S. Olsen Presents on BBA Webinar, “Introduction to Careers in Tax Law & Tax Section Social”

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Publications

June 20, 2025

Phil Olsen Serves as Contributing Author for 2023-2024 ABA Sales & Use Tax Deskbook

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Firm Announcements

June 12, 2025

Courtney A. Simmons Named a “Rising Star” by New England Real Estate Journal

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Firm Announcements

June 5, 2025

Davis Malm Attorneys and Practice Areas Recognized by 2025 Chambers USA

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Publications

May 30, 2025

Study: Boston at top in list of firms with AI-created testimonials

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