- Sliding Scale
- Initial: $0 to $200,000 total revenue/endowment: $300/hr.
- Year 2+ from previous rate, catch-up, reinstatement, merger, dissolution, amendment/petition, fiscal sponsorship, UBI, malfeasance, board/management conflict, litigation, advanced issues (e.g. charitable purpose, private inurement), resisted, expedited, complex, public, specialized, potentially criminal, late reported, potential fines, ethical concern, controversial, uncommon, unusual, discretionary, etc. or $200,000 to $500,000 total revenue: $375/hr.
- Year 2+, etc. or $500,000 total revenue/endowment: $425/hr.
- Year 2+, etc. or $1 mil. total revenue/endowment: $475/hr.
- Year 2+, etc. or $2 mil. total revenue/endowment: $500/hr.
- Year 2+, etc. or $5 mil. total revenue/endowment: $525/hr.
- Evergreen Retainer: $500 – $5000 (depending on requirements) or
- Basic Maintenance Program (5 hrs.): $1250
- Government filing fees as required
- Start-Up Incorporation and State Filings
- (Small Entity Est. $2000 or partial + government filing fees)
- Initial Consultation
- Standard Articles of Organization
- Standard Bylaws
- Standard Consent of Directors in lieu of Initial Meeting Notice
- Sample meeting minutes
- SS-4 / EIN assistance, if desired
- Attendance of Initial Board Meeting (1 hr.)
- Attorney General’s Office Charity Registration Form
- Schedule A-2 or initial Form PC as appropriate
- Power of Attorney
- Distribution for signatures
- Filing
- Start-Up IRS Filings
- (Small Entity Est. $1750 or partial + filing fees)
- Draft Application for Recognition of Exemption under 501(c)(3): IRS Form 1023 or 1024 or 1023-EZ (choice of IRS Form based on Client financials and IRS activity details format)
- Standard Conflict of Interest Policy
- Power of Attorney
- Final document preparation (including attachments)
- Filing
- Response to IRS Request for Additional Information, if needed
- Other (hourly rate)
- Assistance with/re-draft of 1023EZ/1023 or other documents
- Special issues: advocacy, board composition, public support, etc.
- Review client draft, re-draft, other changes, financial projections, charitable purpose, activities, client delay, data delay/re-work, amendments, custom documents, document review, historical review, file review, consultation other than Initial Consultation or Board Meeting attendance, basic nonprofit organizational, compliance guidance, tax filings, etc.
- DOR, town registration, etc.
- Training/assistance with Form 1023EZ/1023/1024
- Post-start-up issues, filings, agency questions/issues, etc.
- Unrelated to nonprofit issues (e.g., employment, contract, contract negotiation, lease, guidance, strategy, litigation, intellectual property matters, etc.)
- Premium: Expedited, urgent, communication/timing difficulty, unrelated time consumption, dynamic or uncommon legal issues, complex history, advanced analytical, allied professional, unresponsive client, other legal challenges, after-hours, extraordinary research, etc.
- Other Misc: Law Clerk $75/hr., Legal Assistant $50/hr., paraprofessional, administrative support, late payment, interest, fee collection, etc. fees, expenses, filing fees, travel, etc.
- Discounts:
- Legal Maintenance Program (i.e., 2.5% of income)
- 20%
- Volume Discount
- >300 hrs. 10%
- >500 hrs. 18%
- Junior Attorney 16.6%
- Legal Maintenance Program (i.e., 2.5% of income)
