Firm Profile

Nonprofits are our passion!

We are a law firm that specializes in nonprofit and tax-exempt organization law. Our services cover all aspects of forming, maintaining, merging and dissolving nonprofit organizations and the establishment of federal and state tax-exempt status.

We represent a diverse clientèle, ranging from individuals and small nonprofits to major religious, charitable and mutual benefit organizations. Our goal is to provide the highest quality legal representation possible to our clients. Our success is providing legal services promptly and economically.

 

Initial Consultation

If you are seeking legal services, we invite you to come in for a first-time consultation for a flat fee of $200. During this consultation we can answer questions you may have and give further information regarding the services we can provide.

An initial consultation via telephone can also be arranged for the same $200, paid in advance. Please note that Lisa A. Runquist, Attorney at Law cannot accept payment through credit cards.

Whether you want to contact us for the purpose of setting up a consultation or with a question or comment about our services, we look forward to hearing from you!

 

Areas of Practice

Activities and Operations

Lisa A. Runquist, Attorney at Law has extensive experience reviewing contracts, leases and other legal documents. As your nonprofit organization engages in its daily activities and operations, we can assist you in asserting and protecting the rights and interests of the nonprofit organization.

Entity Choice and Formation

Lisa A. Runquist, Attorney at Law can help you determine whether to incorporate, form an unincorporated association, trusts, LLC, or other entity to best serve the needs of your organization. We can draft the articles, bylaws, operating agreements and other formation documents that are best suited to the particular needs of your nonprofit organization.

Lisa A. Runquist, Attorney at Law has extensive knowledge and experience in forming nonprofit corporations, including Public Benefit, Mutual Benefit, and Religious Corporations, unincorporated nonprofit associations, trusts, and LLCs.

Tax Exemption

Lisa A. Runquist, Attorney at Law provides the knowledge and skill necessary for your organization to obtaining tax exempt status, including:

  • Federal exemption from income taxes under Internal Revenue Code section 501(c)(3), 501(c)(4), or any of the sections of 501(c).
  • Exemption from California income and franchise taxes
  • Property tax exemptions under church, religious, or welfare exemptions
  • Exemptions from city business taxes

Audits and Examinations

Lisa A. Runquist, Attorney at Law can guide and assist your nonprofit organization with audits and examinations by government regulators, including:

  • The IRS
  • Attorney General
  • Franchise Tax Board
  • Local taxing and regulatory authorities

 

Types of Nonprofit Organizations

 

Religious Organizations

Religious organizations have a special place in the legal system and public life because of their unique roll in society and the guarantees provided to religion by state and federal constitutions.

Lisa A. Runquist, Attorney at Law is known across the country as having the expertise to guide and assist religious organizations in fulfilling their missions and protecting their interests.

 

Private Foundations

Private foundations are subject to increasing scrutiny by federal and state law makers and regulators. Lisa A. Runquist, Attorney at Law can provide your foundation with the advice and legal services it needs in order to maintain good standing so that it is free to carry out its purposes.

 

Charitable and Social Welfare Organizations

Charitable and social welfare organizations are the heart of America’s independent sector. They provide assistance and services to those who may otherwise go unaided. These organizations are privileged in the eyes of the law, but also subject to increasing laws and regulations by state and federal government. Lisa A. Runquist, Attorney at Law has over thirty years of experience forming and maintaining charitable and social welfare organizations.

 

Supporting Organizations

A supporting organization is a nonprofit organization that is established in order to support another public charity, such as a school booster club or hospital foundation.

Supporting organizations are tax-exempt as public charities and therefore not subject to the same restrictions as a private foundation. Lisa A. Runquist, Attorney at Law can provide the legal advice and services to supporting organizations in order to maintain exempt status in accordance with IRS regulations.

 

Donor Advised Funds

A donor-advised fund (DAF) is an account established by a nonprofit organization and maintained separately from the general fund of the organization. Donors may make a contribution to this account until, at a later date, and generally upon the donor’s recommendation, these funds are distributed for charitable, religious or other exempt purposes.

The Pension Protection Act of 2006 included several provisions which define DAFs, give oversight authority to the IRS, and regulate sponsoring organizations that maintain DAFs.

Lisa A. Runquist, Attorney at Law can provide the legal advice and services necessary for donor advised funds and their managers to comply with these regulations.

 

Private Schools

Private schools, whether religious or secular, are subject to many laws and regulations. Throughout its 30 years of experience, Lisa A. Runquist, Attorney at Law has helped schools establish tax exempt status and operate in accordance with these laws and regulations.