On Demand Audio

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

(559 reviews)

Produced on June 07, 2016

Taught by
$ 99 Business, Corporate, & Securities and Non-Profit In Stock
Get started now

$299 / year - Access to this Course and 1,500+ Lawline courses


Course Information

Time 1h 2m
Difficulty Intermediate

Course Description

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

Credit Information

After completing this course, Lawline will report your attendance information to {{ accredMasterState.state.name }}. Please ensure your license number is filled out in your profile to ensure timely reporting. For more information, see our {{ accredMasterState.state.name }} CLE Requirements page . After completing this course, {{ accredMasterState.state.name }} attorneys self-report their attendance and CLE compliance. For more information on how to report your CLE courses, see our {{ accredMasterState.state.name }} CLE Requirements FAQ .


Todd Kulkin

The Warren Law Group

Todd P. Kulkin practices in the areas of corporate, securities, and not-for-profit law. He is risk management and strategy focused, having graduated with a concentration in Financial Transactions from University at Buffalo (SUNY) Law School in the aftermath of the 2008 financial crisis. Todd now serves as outsourced general counsel for start-up companies, corporations, and not-for-profit organizations in the United States and abroad.

Todd began his legal career representing and advising Fortune 500 companies at one of the largest law firms in the US. In 2012, he departed that firm to open his own practice and joined the Warren Law Group in 2020. 

He has been honored by the Reuters publication Superlawyers as a “Rising Star” in business law for the New York Metro Area from 2014-2020. Only 2.5% of attorneys under the age of 40, or having been in practice less than 10 years, in the New York Metro Area are given this distinguished honor.

A consummate educator, Todd is dedicated to empowering his clients with the knowledge needed to accelerate growth and mitigate risk. He regularly teaches other attorneys about corporate, securities, and not-for-profit legal issues and is often contacted by those attorneys for advice.


Laura M.

This guy is a really great presenter, very engaging and informative.

Ann C.

Recommend better organization

Jason S.

very informative and comprehensive. well delivered

Wendy N.

Exactly what I was looking for on this topic. Great presentation.

Joan H.

Great information.

Randall V.

Todd is outstanding. This is one of the best Lawline courses I've taken.

Nancy P.

Great program--great speaker

Albert Noel G.

Terrific practitioner focus and examples!

Michael W.

Smart and savvy presentation

Nytasha T.

Really enjoyed the energy and enthusiasm of the presenter, very engaging!

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.

mklaw2004@gmail.com K.

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