Delaney is experienced in assisting nonprofits and exempt organizations meet their charitable and philanthropic missions.
Delaney’s practice includes working with nonprofits and exempt organizations at each phase of their lifecycle. She is experienced in establishing new nonprofits and drafting their formation and organizational documents in preparation for filing with the New York Department of State, including certificates of incorporation, articles of organization, bylaws and operating agreements. Delaney also assists nonprofits with implementing policies to comply with their legal and fiduciary duties under the New York Not-for-Profit Corporation Law and the New York Prudent Management of Institutional Funds Act, including conflict of interest, whistleblower and investment policies.
Delaney is experienced in assisting nonprofits and exempt organizations meet their charitable and philanthropic missions.
Delaney’s practice includes working with nonprofits and exempt organizations at each phase of their lifecycle. She is experienced in establishing new nonprofits and drafting their formation and organizational documents in preparation for filing with the New York Department of State, including certificates of incorporation, articles of organization, bylaws and operating agreements. Delaney also assists nonprofits with implementing policies to comply with their legal and fiduciary duties under the New York Not-for-Profit Corporation Law and the New York Prudent Management of Institutional Funds Act, including conflict of interest, whistleblower and investment policies.
After formation, Delaney works with nonprofits to complete various state and federal applications and registrations. She is experienced in assisting clients apply for and maintain federal income tax exemption. She also prepares charitable solicitation registrations with the Charities Bureau of the Office of the Attorney General and applies for sales tax and franchise tax exemptions through the New York State Department of Taxation and Finance. In addition, she advises New York nonprofits on multi-state business and tax compliance issues with respect to hiring telecommuting employees across the nation.
When advising nonprofit clients on governance and other routine matters, Delaney works to ensure that board members and officers understand their fiduciary obligations to their organization. She is also frequently involved in assisting nonprofits with various corporate transactions, including mergers, consolidations, and dissolutions. Further, she has represented nonprofits before the New York State Office of the Attorney General and the New York State Courts in various proceedings, including petitioning for cy pres relief during the COVID-19 pandemic.
To complement her exempt organizations practice, Delaney’s experience in trust and estate planning allows her to further counsel nonprofit clients in matters related to charitable gift agreements, and work with individuals and families to make gifts to charities which have made a lasting impact during their lifetime.
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