Introduction
Anita Pelletier serves as counsel in Nixon Peabody's Nonprofit practice. She advises nonprofit organizations in matters relating to legal requirements and best practices in connection with governance and operational matters.
My focus
I focus my practice on assisting nonprofit clients to operate as effectively and efficiently as possible.
Nonprofit Corporate Governance and Board Disputes
With the increased level of scrutiny and transparency requirements from the IRS, state charity regulators, and the public, it is more important than ever that nonprofit organizations ensure their governance and operations are legally compliant. I’ve helped organizations, ranging from the very small to the very large, update bylaws and policies to comply with legal requirements and best practices.
Tax Compliance and Audits
Both the IRS and many state charity regulators are using analytics to identify areas of potential noncompliance to start audits and investigations of nonprofit organizations. Many of these are targeted to specific areas, and it is important to have a plan in place to identify what the regulator is looking for and the best way to respond. I’ve worked with many organizations to guide them through these audits and investigations. Most recently, I assisted a nonprofit organization in conducting an internal compliance review to identify areas it should focus on to improve compliance with both IRS and nonprofit governance requirements.
Reorganizations, Mergers, Dissolutions, and Sale Of Assets
The current climate for nonprofits is unprecedented. Efficient and effective operations are more important than ever. Many nonprofits are working to leverage current assets and seek strategic alliances to ensure continued operations to assist the most vulnerable in society. I’ve worked with many nonprofits to successfully sell assets and navigate mergers and dissolutions, including working through state charity-approval processes, which have become subject to increased scrutiny. Most recently, my work in this area included assisting nonprofit organizations with "affiliation" transactions, where a nonprofit became the sole member of another nonprofit, as well as transfers of assets and mergers by nonprofit organizations.
Charitable Solicitations and Sales Promotions
I’ve assisted numerous charities in navigating the various rules regarding charitable solicitations in a market that necessitates the use of social media and electronic communications.
I’ve also represented businesses using promotions to develop brand recognition and sales. This includes advice on commercial co-venture promotions as well as sweepstakes and contests.
Looking ahead
I’ve been following the demands for increased scrutiny of nonprofit organizations relating to transparency and public accountability. We continue to work with nonprofit organizations to review internal compliance, identify potential areas of weakness or concerns, and then develop strategies to put their houses in order before the regulators come knocking.
/Insights
- "Nonprofits and the Trump Administration - The First Ten Days," MyLawCLE and Federal Bar Association CLE Webinar, January 30, 2025
- "Charitable Solicitation Laws," MyLawCLE and Federal Bar Association CLE Webinar, October 15, 2024
- “Private Foundation or Public Charity: Why it's important and how to comply," MyLawCLE, Webinar, March 22, 2024
- "Multi-Entity Structures," New York State Society of CPAs, CPE Presentation, December 12, 2023
- "Good Governance for 501(c)(3) Organizations," MyLawCLE, Webinar, October 31, 2023
- “IRS Guidelines for Good Governance for 501(c)(3) Organizations,” Webinar, October 19, 2023
- “Forming Not-for-Profit Corporations,” Lorman Education Services, Webinar, January 31, 2023
- “Applying for 501(c)(3) Status: The Basics,” Federal Bar Association, Webinar, June 10, 2022
- “Non-Profits Law 101: Governance, Board Functions, Compliance, and Employment Issues Within Charities,” Federal Bar Association, Webinar, July 2021
- “Converting a For-Profit to a Nonprofit: Eligibility Tax Considerations IRS Reporting Requirements and More,” NBI Teleconference, November 2019
- “IRS Guidelines for Good Governance for 501(c)(3) Organizations,” Lorman Education Services, Webinar, August 2019
- “IRS Guidelines for Good Governance for 501(c)(3) Organizations,” Lorman Education Services, Webinar, February 2019
- “Obtaining and Sustaining a Tax-Exempt Status,” Webinar, Lorman Education Services, December 2018
- “Volunteer Fire Companies Will Soon Be Required to Screen Applicants for Prior Sex Offenses," The Volunteer Firefighter, FASNY, November 2014
- “New York Nonprofit Revitalization Act – What Does It Mean for the Local Volunteer Fire Companies?" The Volunteer Firefighter, FASNY, September 2014
- “Aid to First Responders; Keeping it Legal," The Volunteer Firefighter, FASNY, 2013
- “Tax Exemption Issues Faced by Orchard Health,” Health Law Journal, New York State Bar Association, Vol. 9, No. 3, Summer/Fall 2004
In the news
- WROC-AM
Sandy Arena, president and founder of Worth More Nation
Jan 5, 2025This radio segment with Worth More Nation president and founder Sandy Arena mentions NP for assisting the organization in becoming a 501(c)(3) charity. The NP team representing Worth More Nation includes Corporate counsel Anita Pelletier and paralegal Laura Quant, both members of NP’s Nonprofit practice, and practice assistant Jennie Steves, all of the Rochester office.
- The TaxStringer
Multi-entity structures in the not-for-profit context
Long Island Healthcare partner Peter Egan and Rochester Corporate counsel Anita Pelletier, a member of NP’s Nonprofit practice, contributed this article discussing the various options for not-for-profits that are looking to form affiliate organizations. Peter and Anita discuss how it’s imperative for organizations to consider all possible options and understand the potential legal and financial implications.May 1, 2024 - The Daily Record
2019 Excellence in Law Award winners
Several colleagues in Nixon Peabody’s Rochester office were recognized by the Daily Record as part of this year’s Excellence in Law Awards. Corporate counsel Anita Pelletier was named one of the Top Women in Law. Project Finance and Public Finance associate Jessica Paulin and Corporate associate Kat Murphy were chosen as Up and Coming Attorneys. Records coordinator Nancy Lopez was honored as an Unsung Legal Hero.April 19, 2019 - Rochester Business Journal
How nation’s new tax law might affect charitable organizations
Rochester private equity and investment funds partner Jeremy Wolk, M&A and corporate transactions counsel Anita Pelletier and Washington DC M&A and corporate transactions partner Mike Cooney authored this column about the impact of U.S. tax reform on nonprofits.Dec 15, 2017 - Rochester Business Journal
New state measure amends Nonprofit Revitalization Act of 2013
Rochester private equity and investment funds partner Jeremy Wolk, Washington DC nonprofit organizations partner Michael Cooney and Rochester nonprofit organizations counsel Anita Pelletier co-authored this column about updates to the Nonprofit Revitalization Act of 2013 and what New York nonprofits will need to do in order to comply.Feb 10, 2017 - New York Law Journal
Attorneys Applaud Overhaul of Nonprofit Law for Cutting Red Tape
Partner and leader of the firm’s Nonprofit Organizations practice Mike Cooney, Rochester counsel Anita Pelletier, and Rochester partner and president of the New York State Bar Association Dave Schraver discuss the New York State Nonprofit Revitalization Act signed into law by Governor Cuomo.Dec 20, 2013
Admitted to practice
Massachusetts
New York
Education
Syracuse University College of Law, J.D., summa cum laude
Maxwell School of Public Administration, M.P.A.
St. John Fisher College, B.A., Economics
Professional activities
- National Association of College and University Attorneys (NACUA)
- Former member, Legal Resources Committee
- YWCA of Rochester
- Former board member
- Greater Rochester Association of Women Attorneys
- Former board member
- Former chair, Media Committee
- Former co-chair, Program Committee
- American, New York State, and Monroe County bar associations
Community Activities
- USA Swimming Official, Niagara Swimming (fifteen-year volunteer referee)
Recognition
- The Best Lawyers in America® 2025 - Nonprofit/Charities Law
- Listed in Best Lawyers since 2017
- Rochester Business Journal 2024 “Women of Excellence” honorees.
- Lawyers Alliance for New York - Cornerstone Awards Honoree (2023)
- The Daily Record, Excellence in Law, Top Women in Law Award (2019)
- New York State Bar Association, Pro Bono Service Award, Seventh Judicial District (2018)
- Monroe County Bar Association, President's Award (2016)
- Women's Bar Association of the State of New York, Hanna S. Cohn Pro Bono Award (2012)
- Nixon Peabody’s Rodman Peabody Pro Bono Award (2005, 2006, 2007, 2008, and 2011)
- Legal Aid Society of New York City Pro Bono Award (2005)
- The Daily Record, Up & Coming Attorneys Award (2007)
- William E. McKnight Award, Monroe County Bar Association (2003)
Insights And Happenings
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Partner / Practice Group Leader, Healthcare- Long Island
- Office:+1 516.832.7627
- lmaleson@nixonpeabody.com
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Jill H. Gordon
Partner / Co-chair, Life Sciences Practice- Los Angeles
- Office:+1 213.629.6175
- jgordon@nixonpeabody.com
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