Tax-Exempt Organizations

Representative Matters

Melissa Mack focuses her legal practice on representing tax-exempt organizations.  The following provides a brief description of representative matters she has handled for tax-exempt clients:

Advised municipal housing authorities in securing eligibility for the Housing Tax Credit Contribution Program sponsored by the State of Connecticut Housing Finance Authority to be used to provide low income and affordable housing to the elderly and disabled. 

Assisted clients in securing historic housing tax credits to rehabilitate blighted areas of certain towns in Connecticut and other tax credits to advance arts and education from the Connecticut Department of Economic and Community Development. 

Assisted educational organization with reorganization to accomplish succession planning.

Drafted conflict of interest policies tailored to client’s specific needs and advised on process for handling potential or apparent conflicts under the Connecticut Revised Nonstock Corporation Act.

Advised board of directors of healthcare entity in investigation of alleged breach of fiduciary duties and misconduct of chief executive officer.

Advised board of directors of social welfare organization during criminal investigation of chief financial officer.  

Advised board of directors of tax-exempt biotechnology company on tax-exemption, unrelated business income tax and governance issues as a result of joint ventures with taxable and tax-exempt entities.

Formed nonstock corporations and obtained tax-exempt status from the Internal Revenue Service in a variety of nonprofit industries.

Reviewed governing instruments of tax-exempt entities in a variety of tax-exempt industries to ensure best practices and compliance with the Connecticut Revised Nonstock Corporation Act, Federal tax exemption regulations and other State and Federal regulations applicable to tax-exempt entities.

Analyzed potential unrelated business income tax consequences of proposed and ongoing activities of educational organization.

Advised board of directors of healthcare organization on best governance practices and process of determining reasonable compensation of executive officers in compliance with intermediate sanctions regulations.

Advised educational, performing arts and healthcare organizations on structure and risks of joint ventures with for profit organizations. 

Formed business league for CT farmers to support the advancement and support for the CT farming industry.

Advised client on fiscal sponsorship arrangements to access grant funding.

Advised educational, performing arts and healthcare organizations on structure and risks of joint ventures with for profit organizations.

Assisted performing arts organization in forming affiliated entities to participate in state tax credit programs.

Assisted public charities and private foundations in fundraising activities and compliance with Connecticut Solicitation of Charitable Funds Act.

Advised executive leadership of educational institutions on resolution to disputes with donors.

​Drafted gift acceptance policies, procedures and instruments for healthcare, educational and community foundations.