Copilevitz & Canter, LLC ("C&C") is a law firm with offices in Washington, D.C. and Kansas City, MO. Formed in 1993 by the merger of law firms with extensive expertise in representation of non-profit organizations ("NPOs"), C&C provides the full range of legal services needed by NPOs- including helping NPOs obtain and retain federal tax-exempt status.
C&C has been awarded a superior ("A") rating by the Martindale-Hubbell Legal Directory. C&C recently was selected by CNN for inclusion in its Global Business Index of qualified firms.
We represent more than 125 tax-exempt organizations. The majority of our clients are Internal Revenue Code ("Code" or "IRC") sec. 501(c)(3) organizations. This category includes charitable, educational, and religious organizations. (Of the over 1 million tax-empt organizations registered with the IRS, approximately 55% are "501(c)(3)" organizations.)
Our "501(c)(3)" clients include universities, colleges, schools, alumni associations, health care charities, research organizations, "think tanks," conservation organizations, humane societies, developers of housing for low-income families and the elderly, organizations devoted to aiding disadvantaged communities in generating economic development, and, community foundations-- to name just a few! We also represent "supporting organizations" and community foundations, which are other types of "501(c)(3)" organizations.
Within the "501 (c)(3)" category, are publicly supported organizations and private foundations. While most of our "501 (c)(3)" clients are publicly supported, some are private foundations subject to special tax laws related to mandatory distributions, excess business holdings, and "self-dealing".
We also represent other categories of tax-exempt organizations, such as trade associations, civic action leagues, veterans organizations, police societies, and leagues of law enforcement officers. These organizations are classified variously as Code sec. 501(c)(4), (c)(5), and (c)(6) organizations.
