Cadwalader has a substantial practice representing charitable and not-for-profit entities, including religious organizations, educational institutions, museums, social service agencies, foundations and trade associations. We have significant experience establishing, financing, restructuring and transferring control of not-for-profit corporations and their affiliates, and provide them with tax, corporate and regulatory advice. In particular, our tax experts advise on issues of tax exemption, unrelated business taxes, excise taxes, structuring of for-profit subsidiaries, and participation in joint ventures.