Freeman, Freeman & Smiley LLP

Service Details

Specialized Services

  • Creation of Pooled Income Funds

    Prepare trust and disclosure documents; secure IRS and SEC exemptions, where applicable; develop marketing strategies and design marketing materials.

  • Creation of Gift Annuity Programs

    Prepare gift agreements; obtain state license; develop marketing strategies.

  • Creation or Dissolution of Non-Profit Organizations

    Prepare incorporation documents, bylaws, organizational minutes; secure IRS and state exemption; liquidate and merge existing entities, including public charities, supporting organizations, private non-operating foundations, private operating foundations and medical research organizations.

  • Preparation of Model Charitable Gift Instruments

    Draft sample trust agreements for general distribution, not designed for a specific donor.

  • Representation Before Federal or State Taxation Authorities or Administrative Agencies

    Assist audits, represent the charity or its donors at Tax Court or other federal or state courts, state or county administrative agencies, including Franchise Tax Board, county assessors or State Board of Equalization.

  • Securing Private Letter Rulings from the Internal Revenue Service

    File requests for private letter rulings; attend hearings before the IRS at local district offices or at the national office; assist donor or institutional counsel in such proceedings.

  • Probate and Bequest Monitoring

    Review all bequests from deceased donors, in wills or living trusts, and track the settlement of each estate; secure copies of all filings; recommend attendance at hearings were appropriate; advise staff of issues and problems in each estate.