Nonprofit Formation & Tax-Exempt Lawyers | Build, Grow, and Protect Your Mission
We partner with nonprofit founders and directors to launch, strengthen, and safeguard the work that matters most to their communities. We understand what it means to serve with purpose—and we’re here to handle the legal complexity so you can stay focused on impact.
Our attorneys bring years of experience guiding tax-exempt organizations of every size, from brand-new startups to multi-million dollar foundations. Forming and running a nonprofit shouldn’t feel overwhelming. We simplify the process with clear, turnkey solutions—from incorporation and IRS 501(c)(3) applications to board governance and ongoing compliance.
How We Help Nonprofits at Every Stage
Whether you’re forming your first charitable organization or leading an established foundation, our nonprofit attorneys provide end-to-end legal support:
- Formation & incorporation — State nonprofit incorporation, EIN registration, and organizing documents
- Tax-exempt status — IRS Form 1023 and Form 1023-EZ applications for 501(c)(3) status, plus other 501(c) classifications
- Governance — Bylaws, conflict-of-interest policies, board structure, and director responsibilities
- Compliance — Annual filings, state charitable registration, and ongoing reporting
- Protection — Risk management, contract review, and protecting your tax-exempt status
Starting a New Nonprofit
If you’re just getting started, we’ll guide you through every step:
- Incorporating properly with the State
- Preparing your initial organizing documents (Articles of Incorporation and Bylaws)
- Obtaining your Employer Identification Number (EIN)
- Establishing your Board of Directors
- Filing IRS Form 1023 or 1023-EZ for tax-exempt status
Along the way, we’ll help you answer the questions that matter most:
- Should I set up a Corporation or an LLC?
- Does my mission qualify for tax-exempt status?
- How do I obtain tax-exempt status with the IRS?
- What’s the difference between a public charity and a private foundation?
- How many people do I need on my Board of Directors?
- Can I pay myself a salary?
Our team walks you through each decision so you can move forward with confidence.
How to Start a Nonprofit Organization: The Basic Steps
For founders researching the process, here is a high-level overview of how a nonprofit is typically formed in the United States:
- Define your mission and choose a name. Confirm the name is available and complies with your state’s naming rules.
- Form a nonprofit corporation. File Articles of Incorporation with your state and adopt bylaws.
- Recruit your board of directors. Most states require a minimum number of directors (often three).
- Obtain an EIN from the IRS—this is free and required before applying for tax-exempt status.
- Apply for federal tax-exempt status. Most charities file IRS Form 1023 (or the streamlined Form 1023-EZ if eligible) to be recognized as a 501(c)(3) organization.
- Register at the state level. Many states require separate charitable solicitation registration before you can fundraise.
- Maintain compliance. File annual returns (such as IRS Form 990, 990-EZ, or 990-N) and keep good governance records.
The right structure depends on your goals, your funding model, and your state’s requirements—which is exactly where having an experienced nonprofit attorney saves time and prevents costly mistakes.
Want to learn more about starting a nonprofit? Explore these guides:
- How to Start a Nonprofit Organization
- Detailed Guide to Starting a Nonprofit Organization in Virginia
- The Ultimate Nonprofit Board of Directors Guide (2026)
Already Up and Running?
If you’re an existing nonprofit, we can help you strengthen your structure, maintain compliance, and keep moving in the right direction. Common engagements include revising outdated bylaws, restructuring your board, responding to IRS inquiries, merging or dissolving entities, and protecting your organization’s tax-exempt status.
We work with a wide range of tax-exempt organizations, including:
- Charitable organizations — 501(c)(3) public charities serving educational, religious, scientific, or charitable purposes
- Churches and religious organizations — Houses of worship and faith-based ministries
- Private foundations — Grant-making and family foundations
- Social welfare organizations — 501(c)(4) advocacy and community-benefit groups
- Civic leagues — Community-focused membership organizations
- Social clubs — 501(c)(7) recreational and member-benefit clubs
- Business leagues — 501(c)(6) trade associations and chambers of commerce
Explore our articles and videos on building and growing your organization:
- Structuring Your Nonprofit Board of Directors to Comply with the IRS
- How to Build the Best Board of Directors for Your Corporation or Nonprofit
- The Role of the Board of Directors for a Nonprofit Organization
Frequently Asked Questions About Starting a Nonprofit
Do I need to set up a Corporation or an LLC for my nonprofit? Most nonprofits are formed as nonprofit corporations rather than LLCs. The corporate structure is well-established for tax-exempt purposes, is recognized by the IRS for 501(c)(3) status, and provides clear governance through a board of directors. While some states allow nonprofit LLCs, the IRS imposes strict conditions on granting tax exemption to LLCs, so a nonprofit corporation is usually the better choice. An attorney can confirm the right structure for your situation.
Does my mission qualify for tax-exempt status? To qualify for 501(c)(3) status, your organization must be organized and operated exclusively for exempt purposes—charitable, religious, educational, scientific, or similar. No part of the net earnings may benefit a private individual. Other purposes may qualify under different 501(c) categories. We help you confirm eligibility before you file.
How do I obtain tax-exempt status with the IRS? After incorporating and obtaining an EIN, you apply for recognition of exemption by filing IRS Form 1023 (the standard application) or Form 1023-EZ (a streamlined version for smaller organizations that meet eligibility requirements). Once approved, the IRS issues a determination letter confirming your tax-exempt status.
What is the difference between a public charity and a private foundation? All 501(c)(3) organizations are classified as either public charities or private foundations. Public charities generally receive support from a broad base of donors and the public, while private foundations are typically funded by a single source such as a family or corporation and are subject to additional rules and excise taxes. Public charities enjoy more favorable rules in several areas, including donor deductibility limits.
How many people do I need on my Board of Directors? Requirements vary by state. Many states require a minimum of three directors for a nonprofit corporation, and the IRS prefers to see an independent board to avoid private benefit and conflict-of-interest concerns. We help you build a board that satisfies legal requirements and supports good governance.
Can I pay myself a salary as a nonprofit founder? Yes—nonprofit founders and staff can be paid, but compensation must be “reasonable” and reflect fair market value for the work performed. Excessive compensation can jeopardize your tax-exempt status and trigger IRS penalties. We help you set up compliant compensation practices.
How long does it take to get 501(c)(3) status? Timing varies. Organizations filing Form 1023-EZ often receive a determination in a matter of weeks, while standard Form 1023 applications can take several months depending on IRS processing times and the complexity of the application. Filing a complete, well-prepared application is the best way to avoid delays.
Why Work With Our Nonprofit Attorneys
Founders choose us because we combine legal precision with a genuine understanding of mission-driven work. We don’t just file paperwork—we help you build an organization that’s compliant, durable, and ready to grow. From your first Articles of Incorporation to complex governance questions years down the road, we’re the partner that helps you protect everything you’re working to build.
Schedule a Consultation
Ready to start, grow, or protect your nonprofit? Contact us today to schedule a consultation. Our team will walk you through the process and answer your questions every step of the way.
Your dedicated Non-Profit Team will work alongside you to launch, protect, and grow your non-profit organization
John M. McCormick – Attorney & Founder
John McCormick is an attorney, entrepreneur, and community leader dedicated to helping organizations build strong foundations for long-term success. As the founder of McCormick Law & Consulting, he works closely with nonprofit organizations, business owners, and community leaders to navigate legal challenges, strengthen governance, and pursue strategic growth.
As an entrepreneur himself, John understands the realities of launching and leading organizations. Having experienced both successes and setbacks throughout his career, he embraces the principle of “failing forward”—viewing challenges as opportunities to learn, adapt, and grow. This practical perspective allows him to connect with nonprofit leaders and business owners alike and provide advice grounded in real-world experience.
“I find joy in helping leaders make better decisions that strengthen their organizations, advance their missions, and create lasting impact.”
John’s commitment to service extends well beyond his legal practice. He previously served as Chairman of the Board of the Roc Solid Foundation, a nationally recognized nonprofit dedicated to building hope for families fighting pediatric cancer. During his tenure, he helped guide the organization’s continued growth and expansion of its mission-driven impact.
John also served the City of Chesapeake as a Planning Commissioner for five years, including leadership roles as Secretary and Vice Chairman. He currently serves as an elected member of the Chesapeake School Board, where he works to support students, families, and educators across the community.
When he is not serving clients or the community, John enjoys spending time outdoors with his wife and four children.
John is licensed to practice law in Virginia and North Carolina.
Awards & Recognitions:
- Virginia-Pilot Inside Business Top 40 under 40 – 2023
- Virginia Business Legal Elite – 2022, 2023, 2024, 2025
- Top Lawyers of Coastal Virginia – 2022, 2023, 2024, 2025
- Super Lawyers – Rising Stars – 2014, 2015, 2019, 2020, 2021, 2022, 2023, 2024, 2025
- Elite Lawyer Award – 2022, 2023, 2024, 2025
- Avvo Client’s Choice Award
- Martindale-Hubbell’s Client Champion – Gold Award
Kati Johnson – Non-Profit Legal Director
Kati is a Texas native but has found a home in Suffolk, VA, after her 22 years of dedicated service to the United States Navy. She has a strong background in nonprofit management, administration, and community engagement. With a Master’s degree in Organizational Leadership specializing in Nonprofit Management from Regent University, Kati has honed her ability to lead teams, organize large-scale events, and drive impactful initiatives that foster positive change.
As a business owner and community advocate, Kati has successfully managed operations, financial oversight, and fundraising efforts, demonstrating her strategic acumen and passion for service. She has organized charitable events and has played a vital role in nonprofit organizations, serving as a volunteer coordinator, fundraiser, and mentor.
Her military career has equipped her with exceptional leadership, administrative, and crisis management skills. She has supervised teams, developed training programs, and streamlined operations for efficiency. A natural problem solver and collaborator, Kati is committed to building strong relationships, fostering community engagement, and driving organizational success. With a deep commitment to serving others, Kati is eager to bring her leadership, operational expertise, and passion for social impact to nonprofit organizations.
Kati and her husband Alonzo are proud parents of two boys, Phillip and Shane, and a wonderful dog, Cam. Their family values are Faith, Family, and Football.