Moore & Bruce

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Charitable and Exempt Organizations


Moore & Bruce, LLP has been involved in the formation and operations of a large number of charitable organizations. Its first client was an orphanage in Central America. It has advised many domestic US public charities and private foundations. It has also formed foreign charitable organizations and qualified some of these as tax exempt under US rules.

It is especially known for its work with international charities that operate in two or more jurisdictions.

We advise clients as to the various issues and opportunities presented by charitable organizations. We help them with the execution of their eleemosynary goals. In addition, our attorneys sometimes serve as trustees of charitable foundations.

Representative engagements have included:

  • Serving as Trustee of a US charitable organization that supports, among other things, medical assistance in Latin America. The Firm formed this organization and qualified it for tax exempt status.
  • Serving as Trustee of a Barbados charitable organization, which the firm qualified as a US tax-exempt organization.
  • Advising on a merger of a charitable organization with a Delaware for-profit corporation in connection with the sale of assets to be used to fund the charitable entity.
  • Advising a charitable organization on legal exchanges with China.
  • Formation and qualification of a “Friends Of Organization” to support a well-known museum in St. Petersburg, Russia.
  • Issuance of opinion letters under US withholding tax rules permitting US withholding agents and qualified intermediaries to apply reduced rates of withholding