Corporate and 501(c)(3) Partnerships: A Synergy of Contrasts

(419 Ratings)

Produced on: June 07, 2016

Course Format On Demand Audio

Taught by


Course Description

Time 62 minutes
Difficulty Intermediate

Yin and yang, chocolate and vanilla, Nonprofit and For Profit. A partnership of contrasting forces can bring out the best of both sides. Of course, if you go about mixing opposites incautiously, you can end up like baking soda and vinegar (which is only good for science experiments). A savvy attorney knows how to strike a balance for the client’s benefit. This course, taught by attorney Todd Kulkin, is meant to educate you on and guide you through the varieties of legal structures behind partnerships between for-profit entities and 501(c)(3) tax-exempt entities. You’ll learn how to counsel each side while protecting tax exempt status, the different structures that you can use to obtain these ends, and how to work towards mutually desirable goals without risking economic or legal penalties for mixing non- and for-profit approaches.


Learning Objectives:

I.     Understand the different ways in which 501(c)(3) non-profits can work with for profit companies

II.    Navigate different legal structures that will allow for a greater impact, with legal protection for both for-profit and non-profit entities

III.   Gain an understanding of the Unrelated Business Income Tax and how it can affect your strategic partnerships with for-profit entities

IV.   Assist your clients in avoiding excess benefit transaction penalties

V.    Utilize proactive and reactive techniques to ensure that your not-for-profit client doesn’t lose their exempt status


Todd Kulkin

Law Offices of Todd Kulkin

Todd Kulkin specializes in providing legal advice to small/medium sized businesses, start-ups, and non-for-profit organizations. He started his legal career at a large New York law firm. While working for that firm, his time was split between two practice areas: general liability defense and providing corporate and regulatory advice to major corporations. He uses his experience as a civil defense litigator to advise clients about their liability posture and how to mitigate. He left the firm to start his own practice in 2012 and, since then, has expanded his expertise to intellectual property and socially responsible entrepreneurship. Todd graduated with Honors from Brandeis University and with a J.D. in Financial Transactions from University at Buffalo (SUNY) School of Law.


An animal lover, Todd sits as Director of Corporate Relations for Mighty Mutts & Meows: a no-kill, 501c3, all volunteer animal rescue organization in New York City.



M Margaret B.

Todd Kulkin is delightful to listen to and learn from. Whenever I see his name on a course, that's my deciding factor to take it.

Nadia M.

Good topic and dynamic presenter

Wayne K.

valuable info

Edward R.

The presenter was knowledgeable and kept things interesting.

Timothy K.

Great job!

Steven S.

I really like this teacher and his style.

Gregorio M.


Emily Z.

Excellent. Todd is very dynamic and engaging.


Best CLE class I have taken on Lawline. Todd Kulkin knows subject matter well and was extremely informative.

Benjamin S.

Great speaker.

Sharon A.

Good presentation

Steven R.

Great job. Very helpful.

F. Kim C.

Great speaker, knew the subject matter and was just plain interesting listen to.

Jeffrey W.

Well done.

John D R.

Very good lecture. Todd is very knowledgable.

Julie J.

great content

Andrew H.

Excellent legal content, but rare and exceptional practical advice. Thank you.

Deborah G.

Great information and engaging presenter. Very much appreciated!

Audrey C.

Very enjoyable and very informative

Frank M.

Great presenter, animated and knowledgeable.

Peter C.

Wonderful explanation of a niche issue. I wish I could give Todd Kulkin a "5".

Stephanie M.

Todd Kulkin is a great presenter. Thanks.

Mark B.

Very good overview, interesting presentation.

Daniel H.

Very interesting and accessible to a stranger to the field.

Julianne I.

Great presenter!

Load More


$ 59 Business, Corporate, & Securities Law and Non-Profit In Stock


Get Unlimited Access to Lawline Courses

Unlimited CLE Subscription gives you access to take almost any course from our catalog and earn as much CLE credit as you need.