Tax issues are critical in the nonprofit world. For decades, Arent Fox has obtained tax-exempt status for new organizations, represented organizations before the Internal Revenue Service and other taxing authorities, and negotiated joint venture arrangements with for-profit and nonprofit entities in ways that address the unique tax considerations applicable in the nonprofit arena. We have provided extensive guidance to nonprofit clients regarding Form 990 reporting and disclosure, unrelated business taxable income (UBTI) issues, charitable solicitation and registration requirements, structuring opportunities, limitations on lobbying and political activities, and tax-exempt financing arrangements.