Moore, Costello & Hart, P.L.L.P. advises and represents a variety of nonprofit clients, including charities, foundations, professional associations, religious organizations, museums and arts organizations, health care providers, colleges and universities, private preparatory schools, advocacy groups, and chambers of commerce. 

Our attorneys have extensive knowledge of, and experience with, the unique needs of nonprofit organizations.  The advice and representation we provide to our nonprofit clients encompass all types of legal issues, including:

  • Articles and bylaws
  • Tax-exempt status
  • Planned giving and charitable contributions
  • Executive compensation
  • Training for board of directors, officers and staff
  • IRS audits
  • Unrelated business income tax
  • Cafeteria/flex benefit plans
  • Tax-sheltered annuities
  • Employee discipline
  • Employee handbooks
  • Labor disputes
  • Discrimination
  • Contracts and leases
  • Real estate matters
  • Tax-exempt bond financing
  • Charitable gambling
  • Membership disputes

Services Provided:

  • Drafting of organizational documents
  • Drafting of annual corporate minutes
  • Drafting of real estate documents
  • Drafting of requests for proposals
  • Reviewing benefit plans
As part of the Health Care Reform law, Congress has expanded the use of Form 1099 for reporting payment of money for goods or services. Click below for more information.
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Heidi Christianson presented at the MSAE Legal and Financial Fair and the Northland Inn on November 19, 2009. Click below for the technology-related policies and disclaimers discussed at her seminar on Social Media Legal Issues.
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Heidi Christianson is continuing her posts on the new draft Charities Review Council Standards. Click below for information about the Fourth Standard relating to an audit or board approved Form 990.
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Charitable Fundraising Across State Lines, an article by Heidi Neff Christianson.
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Heidi Christianson presented at the MSAE Technology Expo at RiverCentre on June 2, 2009. Sample technology-related policies and disclaimers can be accessed through the following link.
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On March 9, 2009, Heidi Christianson chaired the Minnesota CLE's Nonprofit Organization Seminar in Minneapolis. (power point presentation available)
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Employees' use of social networking sites such as Facebook and Twitter can cause employers headaches in the form of public embarrassment and discrimination lawsuits. Such issues call for the use of a social networking policy.
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J. Patrick Plunkett

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Susan G. Kratz

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Tara D. Mattessich

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Heidi Neff Christianson

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