We represent a number of public charities and not-for-profit corporations, including:

• The Bessemer National Trust Fund
• The American University in Cairo
• New York City Mission Society
• Barge Music
• Sterling and Francine Clark Institute
• The Harvard Club of New York Foundation
• The Cold Spring Harbor Laboratories

Curtis also has extensive experience representing foreign and domestic private charities and private foundations, including private operating foundations, which take the form of corporations or trusts organized by individuals or families to further their charitable objectives or by corporations as part of their community outreach. The private foundations we represent have been organized in several of the states of the United States, including New York and Delaware, and many foreign jurisdictions including the Bahamas, the Cayman Islands and Liechtenstein. These foundations range in size from assets of US$1 million to well over US$100 million. The attorneys we involve in this work have a variety of expertise including tax, trusts & estates, corporate and litigation.

• Advising about gifts and legacies including deferred giving, gift annuities, split-interest trusts, pooled income funds.
• Compliance with federal and state fund-raising and solicitation requirements.
• Advice regarding board and governance issues and general corporate advice under New York Not-For-Profit Corporation Law.
• Advocacy with Attorney General's office.
• Preparing and reviewing tax returns (federal and state filings).
• Analyzing various federal tax issues including:
  • Unrelated business tax issues (e.g., issues related to debt-financed income)
  • Private foundation excise tax issues (e.g., excess business holding tax issues, self-dealing issues, qualifying distribution issues and jeopardizing investment issues)
  • Charitable contribution issues (e.g., substantiation issues and whether contributions may be made to non-U.S. entities)
  • Employment tax issues
  • Private inurement issues
  • Qualification for operating foundation status
  • Termination of private foundation status
  • Qualification of scholarship programs
  • Joint venture issues
• Analyzing various state tax issues including qualification for state tax exemptions (e.g., income tax, sales tax and property tax exemption).
• For foreign organizations, analyzing and providing oversight with respect to maintaining tax-exempt status in the host country and any other countries where the organization is operating.