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Throughout the years, Briggs and Morgan has represented tax-exempt organizations in a wide range of endeavors. We represent clients in many industries, including the nonprofit, education (colleges, universities, secondary schools and charter schools) and health care sectors.

It is our belief that to represent a nonprofit organization well, an attorney must clearly understand the mission and nature of the organization, as well as the environment in which it operates. For some clients, we serve as general counsel, while we provide representation on specific matters to others.

The scope of Brigg’s nonprofit representation has yielded an excellent experience base for serving our diverse clientele. We assist in the preparation of articles of incorporation and bylaws, IRS applications for recognition of tax-exempt status, annual tax returns for public charities and private foundations (IRS Forms 990 and 990-PF), IRS applications for letter rulings on various proposed transactions by charities, and applications for sales or property tax exemptions.

Briggs and Morgan nonprofit attorneys have extensive knowledge relating to charitable giving and provide assistance with the following: advice regarding deferred giving programs, receipting requirements, review of charitable gift trusts, obtaining court orders to expand permitted uses of restricted funds due to changed circumstances, negotiating charitable pledge agreements, and creating endowments or restricted funds.

In the health care arena, Briggs has assisted with the formation of provider networks and corporate restructuring, medical staff issues, managed care contracts, health care joint ventures, physician and institutional contracts, Medicare/Medicaid Anti-Fraud and Abuse Act, patient records confidentiality. Health care transactions often involve nursing homes, hospitals, clinics and treatment centers.

Within the nonprofit sector, Briggs’ real estate services have included document review, drafting and negotiation. We have addressed land use and development, involving subdivision, zoning, restrictive covenants, environmental concerns, and eminent domain, including appearances before governmental bodies or commissions; title examinations, registered land proceedings and title insurance; real estate tax and assessment issues, and protests; partnership and joint venture agreements, and real estate syndications; multiple-unit projects, common interest communities (condominiums, town houses and cooperatives) and planned unit developments including compliance with FNMA and FHLMC standards.

We have been actively involved in the development of charter schools and assisted with the writing of Minnesota’s Charter School Law, enacted in 1991. Clients have included private managers of charter schools as well as independently operated charter schools. In addition, we have represented nonprofit borrowers in tax-exempt bond financings for schools, assisted living, health care, affordable senior housing, tax credit housing and reviewing contractual agreements with for-profit entities.

Representative Matters

  • Represent private and public institutions of higher learning in student and faculty matters.
  • Regularly manage crisis issues for major non-profits.
  • Represent many regional foundations, charities, colleges and private schools as qeueral counselor on all legal matters.
  • Advise regularly on charitable giving and donor relations.
  • Advise charitable trusts on court processes and work with the Attorney General's office.
  • Represent non-profits in all types of litigation, including probate and employment issues.
  • Advise on complicated questions of IRS tax compliance, including UBIT, and excess benefit and political activities.
  • Advise churches and religious corporations throughout the region on all civil law and corporate issues.
  • Represent and advise nonprofit on formation issues, applications for tax-exempt status and other aspects of operating issues.
  • Represent major Twin Cities public charities as its general counsel.
  • Represent national nonprofits in trusts and estate litigation.
  • Represented a nonprofit senior-living and care facility operator's acquisition of another nonprofit senior living facility.
  • Represented board in governance crisis.
  • Represented community college foundation in tax-exempt financing for student housing.
  • Represented political associations and parties in recount campaign finance and PAC matters.