Nonprofit and Tax-Exempt Organizations

We regularly advise and represent Directors and Trustees of charitable corporations and charitable trusts as they navigate issues concerning corporate governance and trust administration, and compliance with federal and state regulatory requirements, including but not limited to charitable fundraising registration and reporting, and compliance with Hawaii’s Uniform Prudent Management of Institutional Funds Act (UPMIFA) with respect to the release or modification of donor restricted gifts and endowment funds. We also have extensive experience representing tax-exempt nonprofit organizations such as business leagues and chambers of commerce, and social welfare and fraternal organizations.

Corporate governance matters that we concentrate in include the following:

Nonprofit and Tax-Exempt Attorneys

  • Review and restatement of corporate bylaws
  • Preventing and managing conflict of interest transactions
  • Amendments to Articles of Incorporation or Trust documents
  • Probate Court proceedings involving charitable trusts
  • Compliance with Hawaii’s Nonprofit Corporations Act
  • Mergers, sales of assets and corporate dissolutions
  • Drafting and adoption of Board policies
  • Executive Compensation Matters/Intermediate Sanctions

Our expertise extends to representing charitable and non-charitable nonprofit organizations in federal and state court litigation proceedings that involve the areas described above.