Attorneys for non-profit organizations often serve as general counsel and face a variety of issues unique to tax-exempt organizations. Because of the sheer number of issue-specific non-profit organizations in the United States, attorneys for these organizations may work on anything from litigation to advocacy and from lobbying to international public interest. In their day-to-day operations, non-profit attorneys may work on administrative, contract, employment, or tax law. Expertise in tax law is especially important to the work of a non-profit attorney, particularly in the formation stage of a non-profit, when they must obtain a determination from the IRS as a tax-exempt organization. It is also important for non-profit attorneys to familiarize themselves with state regulations of charitable solicitations, especially as they pertain to fundraisers.
Law students interested in pursuing a career as a non-profit attorney should demonstrate client-based and litigation skills as well as a commitment to public interest work and in particular, a commitment to the group of people that the organization serves. Prospective non-profit attorneys should also be aware of what type of legal work they prefer to practice since non-profit organizations focus on different services and their attorneys work on different matters. For example, a non-profit attorney may focus more on civil legal services, while another focuses on public defense, and another may focus primarily on transactional or administrative work for the organization.
Attorneys can work for non-profits like the Southern Poverty Law Center (SPLC). Through litigation, education, and advocacy, the SPLC seeks to protect the most vulnerable members of American society. General counsel for the SPLC may advocate for children’s rights, immigrant justice, LGBTQ rights, voting rights, economic justice, and criminal justice reform. General counsel for the SPLC also assists with the organization’s Intelligence Report publication, which is a biannual magazine that provides updates on hate and extremist groups to law enforcement, the media, and the general public.