Tax Exempt Organization & Nonprofit Tax Lawyer in Massachusetts
As Seen In
Do you need a nonprofit tax lawyer to help form your Massachusetts organization?
Did your organization’s nonprofit status get revoked?
For many organizations, applying for and maintaining nonprofit tax exempt status in Massachusetts can be complicated. Nonprofits and tax-exempt organizations, such as a 501(c)(3), must comply with endless federal and state laws so they do not jeopardize their tax exempt status.
The Board of Directors/Trustees must follow certain fiduciary rules to avoid personal liability, even if they are volunteers at a 501(c)(3).
Finally, the nonprofit organization must comply with all corporate requirements of a traditional company, PLUS navigate the Internal Revenue Code requirements for tax exempt organizations. A tax exempt attorney and nonprofit law firm can help ensure and maintain that your organization is in good standing.
Nonprofit tax lawyer Laura Anastasia Brown is an attorney with decades of experience, specializing in services for nonprofits. Our law firm serves the Boston, Rockland and Brockton areas and nonprofits throughout Massachusetts.
Why did the IRS revoke our tax-exempt status?
Can our organization still continue to fund raise? Will we have to pay taxes now?
Why does the Board of Directors/Trustees need insurance if we are just volunteering?
What happens if our 501(c)(3) organization makes a profit?
What federal and state documents do we have to file every year so we don’t lose our nonprofit tax exempt status?
As a nonprofit lawyer, Laura Brown counsels nonprofit organizations and tax exempt organizations to achieve and maintain their tax exempt status throughout the greater Boston area and Massachusetts.
Here's how:
Entity Formation for Massachusetts Organizations
Nonprofit lawyer Laura Brown and her nonprofit law firm provide legal services to nonprofit organizations, specializing in:
- Determining which nonprofit tax exempt status is appropriate for tax exempt organizations, such a 501(c)(3).
- Forming a new nonprofit and applying for tax exempt status with all government agencies – federal, state and local.
- Preparing and filing IRS Form 1023 Application for Recognition of Tax Exemption.
- Drafting Articles of Organization, By Laws, contract, real estate property tax exemptions.
- Reinstating Tax Exempt status after an IRS Revocation.
Continuing Advice From a Nonprofit Tax Lawyer Perspective
Nonprofit lawyer Laura Brown is a tax exempt organization attorney in the Boston/Rockland area. As part of a nonprofit law firm, her continuing advice includes:
- Board of Directors/Trustees governance practices and procedures
- Board duties, liabilities and meetings
- Negotiation and drafting contracts
- Fundraising and spending
- Yearly returns for the state and federal agencies
Don’t let the complex IRS requirements discourage your organization’s goals. Laura Anastasia Brown is a nonprofit tax attorney with decades of experience specializing in nonprofit organizations.
We Help Massachusetts Nonprofit Organizations of All Types
Most people hear “nonprofit” and think “charity.” But tax exempt and nonprofit organizations come in many forms — and the rules can change a lot depending on your mission, revenue streams and activities.
Nonprofit tax lawyer Laura Anastasia Brown advises a wide range of nonprofit and tax exempt organizations, including 501(c) entities that are educational, member-based, advocacy-focused, social/recreational, employee-benefit related, veterans-focused and political in nature.
Which Type of Tax Exempt Organization Are You?
501(c)(3) – Charitable, educational, religious and similar public-benefit organizations (typically applies using IRS Form 1023 or 1023-EZ).
501(c)(4) – Social welfare / advocacy organizations (commonly applies using IRS Form 1024-A).
501(c)(6) – Business leagues, trade associations, chambers, and professional associations.
501(c)(7) – Social and recreational clubs (including country clubs, private member clubs, hobby clubs).
(501(c)(8) & 501(c)(10)) – Fraternities, sororities, and lodge-based organizations.
(501(c)(9)) – Voluntary employee beneficiary associations.
(501(c)(13)) – Cemetery companies / organizations operated for burial purposes.
501(c)(19) – Veterans’ organizations
Section 527 political organizations – Political organizations may need to notify the IRS via Form 8871 (depending on circumstances).
501(c)(6) Trade Associations, Chambers & Other Tax Exempt Organizations in Massachusetts
Maybe your organization isn’t a charity. Maybe you’re a trade group, a professional association, or a chamber of commerce.
You still have rules to follow. And if you get them wrong, it can get messy.
Is this your tax exempt organization?
- You collect membership dues and you’re not sure what’s taxable.
- You run events, sponsorships, trainings, or conferences.
- You’re growing fast and your bylaws/governance haven’t kept up.
- You’re doing “nonprofit things,” but your setup is basically a patchwork.
Questions I hear all the time as a nonprofit tax lawyer:
- “Can we take sponsorships without creating tax problems?”
- “Are dues deductible?”
- “Can we pay vendors, speakers, or board members?”
- “What do we have to file every year so we don’t lose our status?”
How I help 501(c)(6) organizations throughout Massachusetts
- Help you choose the right structure and exemption category for what you actually do.
- Draft or clean up bylaws, policies, and governance basics.
- Review contracts for events, sponsors, vendors, and partnerships.
- Keep you on track with ongoing compliance and annual filing requirements.
- Spot issues early—before the IRS turns them into a bigger problem.
501(c)(7) Social & Recreational Clubs (Including Country Clubs)
A 501(c)(7) is usually a social or recreational club.
Think: country clubs, dining clubs, yacht clubs, hobby clubs and member-only social organizations.
These organizations can seem simple… until revenue and non-member activity enter the picture.
Is this your tax exempt organization?
- You want to rent the space out for events.
- Non-members attend functions, use the facility, or pay fees.
- You’ve added programs, fundraising, or new revenue streams.
- Your board is dealing with disputes, unclear authority, or “We’ve always done it this way.”
Questions I hear all the time as a nonprofit lawyer in the Boston area:
- “How much non-member income is too much?”
- “Can we rent the clubhouse out?”
- “Do we need to change our governing documents?”
- “What happens if we miss a filing or our records are incomplete?”
How I help 501(c)(7) organizations as a nonprofit tax lawyer:
- Structure the organization properly from the start (or fix it when it’s already operating).
- Draft and revise bylaws, policies, and governance procedures.
- Review vendor and facility-use contracts (events, rentals, programs).
- Build a compliance plan so deadlines and recordkeeping don’t spiral.
- Provide a “compliance reset” when things have fallen behind.
Massachusetts Youth Sports Leagues, Booster Clubs & Volunteer-Run Organizations
Youth sports organizations face a unique compliance issue. These volunteer boards generally turn over every two or three years, because the parents running them are no longer involved when their child ages out.
The nonprofit’s EIN, the Attorney General account number, the fiscal year end, the portal logins and the knowledge that a Form PC is even due tend to leave with them. The problem: nobody files for three years, the IRS revokes the exemption automatically, and the issue isn’t discovered until a sponsor asks for a determination letter or a town won’t renew a field permit.
Is this your organization?
- Your board is entirely volunteers, and most of them are new.
- Nobody is certain who filed last, or whether anyone did.
- You’ve received IRS correspondence and aren’t sure what it means.
- Your organization appears on the IRS auto-revocation list.
- You’re fundraising — raffles, sponsorships, concessions, tournaments — without a current Certificate for Solicitation.
Questions I hear all the time:
- “We just found out we lost our status. Can we still take sponsor money?”
- “The previous board didn’t leave us anything. Where do we even start?”
- “Do we need to re-file, or can we get reinstated retroactively?”
- “How do we set this up so the next board doesn’t end up here?”
How I help:
Reconstruct the filing history, handle reinstatement with the IRS, get you current with the Attorney General and the Secretary of the Commonwealth, and build a handoff process so the next turnover doesn’t restart the cycle.
Formation + IRS Filings Support from a Nonprofit Tax Lawyer (Built for Your Actual Activities)
Your entity should be designed around real-world operations: membership dues, fundraising, events, sponsorships, grants, advocacy and any revenue-generating programs.
Formation and setup support may include:
Structuring the organization to match your purpose and planned activities (not just “checking the nonprofit box”).
Drafting and filing formation documents (Articles/Certificate, bylaws, core governance policies).
Preparing the appropriate IRS exemption application (for example, 1023/1023-EZ for many 501(c)(3)s, or 1024-A for many 501(c)(4)s).
Setting up compliance workflows so annual filings don’t become a recurring fire drill.
Ongoing Compliance (Where Many Massachusetts Nonprofits Get Hurt)
Tax-exempt status isn’t “set it and forget it.” As a tax exempt attorney, I see how many problems come from routine issues: missed filings, unclear board processes, revenue activities that drift or fundraising that doesn’t match the rules for your exempt category.
Ongoing counsel may include:
Board governance: roles, fiduciary duties, meeting minutes and practical decision-making processes.
Succession planning for volunteer boards so filing obligations, credentials and records aren’t lost when a board member terms out or leaves the organization, which is very common in youth sports.
Contracts and vendor agreements (including event venues, sponsorships, consultants and partnerships).
Fundraising and spending policies that match your exempt status.
Annual filing guidance (federal and state), plus “what changed this year?” check-ins
Unrelated business income (UBI/UBIT) risk spotting and filing guidance (including when Form 990-T may apply).
It’s Not Just the IRS: 501(c)(3) Nonprofits Answer to Three Government Regulators
Each plays a separate role and has different requirements.
The Massachusetts Attorney General asks: Are you keeping your promise to the public?
The AG’s Nonprofit Organization /Public Charities Division is where you register before you operate, where you get your AG number and where you obtain a Certificate for Solicitation to fundraise.
This office confirms whether an organization is in good standing and plays a direct role in whether the state Department of Revenue recognizes or maintains state tax-exempt status.
The AG’s job is to protect charitable assets on behalf of the public, which means investigating complaints about board members and employees and signing off when a charity dissolves or moves significant assets.
The Attorney General’s office has real authority. They can investigate nonprofits, demand records, freeze assets and take action against organizations and individuals who fall out of compliance.
That means:
- Filing a Form 990 is not enough.
- Federal tax-exempt status does not guarantee state protection.
- Missed state filings or governance issues can trigger enforcement — even if the IRS has never contacted you.
The IRS asks: Do you meet the requirements to be tax-exempt?
The IRS grants your 501(c)(3) status via what’s called a determination letter that recognizes your organization is exempt. It also watches whether you’re still operating for your stated charitable purpose, whether insiders are benefiting from the organization and whether lobbying or political activity has crossed a line.
You report every year on the 990, 990-EZ or 990-N. Miss three years running and your exemption is revoked automatically — no hearing, no warning letter.
This is how many charities lose their nonprofit status — not through wrongdoing, but because the volunteer board turned over and nobody knew a filing was due.
The State Secretary of the Commonwealth asks: Do you legally exist?
Your Articles of Organization created the corporation. Filing an annual report keeps those records accurate — officers, directors, registered agent, address.
Fall behind and you lose good standing, which is the kind of thing that stalls a grant award, a bank loan or a property closing at the worst possible moment.
Laura Anastasia Brown helps Massachusetts nonprofits understand and manage both federal and state-level requirements before small issues turn into serious exposure.
How Lawyers Specializing in Nonprofit Organizations Can Help
If you’re already operating, we can step in to clean up issues and get you back on stable footing.
Tax-exempt status revoked or threatened (and you need a plan to reinstate).
You formed as “a nonprofit,” but your activities fit a different category than you originally chose.
You want to add revenue activities (events, rentals, sponsorships, programs) and need to understand tax and reporting implications.
You’re dealing with internal governance concerns: conflicts, documentation, board disputes, or unclear authority.
You need a compliance reset so deadlines, filings, and recordkeeping are predictable—not stressful
Professional Support From Nonprofit Tax Lawyers
Whether you’re forming a new nonprofit, navigating IRS compliance or recovering from a revoked exemption, the stakes are high for your organization. Reach out to our nonprofit law firm to protect your organization’s tax-exempt status and keep your mission moving forward.
Seeking professional help can save you time and money
Laura Brown is a successful business owner as well as a corporate and tax attorney. She understands what is needed to help you, your family and your business.