Club/SIG Tax Information & Funding
Harvard Law School Association (HLSA) Clubs and SIGs have options when it comes to their tax status and funding the organization through allocation of funds, sponsorship, or partnership opportunities. The following is general guidance for HLSA Clubs and SIGs to consider in evaluating their organizational status and funding inquiries.
This guidance is not intended to provide professional legal advice but rather to raise some considerations and recommendations that each HLSA Club or SIG might contemplate in deciding its own organizational tax status, operations, and funding efforts.
Tax Exemption & Incorporation
No, the HLSA, the global alumni association, is not a registered 501(c)(3)*. While associated with Harvard Law School (HLS) and Harvard University (HU), which are tax-exempt organizations, the HLSA is comprised of affiliated and independent alumni Clubs/SIGs.
*Definition of charitable or 501(c)(3) organizations per United States IRS.
No. Each HLSA Club or SIG is an independent organization from the school and cannot use the HLS and HU tax-exempt status to solicit or raise funds.
The HLSA does not prohibit HLSA Clubs or SIGs from filing for U.S. tax-exempt status. It strongly encourages each HLSA Club or SIG to seek local pro bono professional legal advice from a local attorney and tax expert. This decision by the HLSA Club or SIG to become tax-exempt for federal tax purposes may also raise other state or local tax implications, depending on the jurisdiction.
An individual HLSA Club or SIG can decide to file for 501(c)(3) tax-exempt status for its own organization.
The HLSA (global association) will not be applying for a general group exemption for all the Clubs and SIGs. Each HLSA Club or SIG will be responsible for filing, updating, renewing, and maintaining its own tax-exempt status.
The HLSA does not prohibit HLSA Clubs or SIGs from filing for tax-exempt status or equivalent classification in other countries. It strongly encourages each HLSA Club or SIG to seek local pro bono professional legal advice from a local attorney and tax expert.
The HLSA (global association) will not be applying for a general group exemption for all the Clubs and SIGs. Each HLSA Club or SIG will be responsible for filing, updating, renewing, and maintaining its own tax-exempt status.
The HLSA and the HLS Alumni Center cannot give legal advice to the HLSA Clubs or SIGs.
The HLSA understands that incorporation may provide certain benefits and advantages in obtaining such a status. It is recommended that each HLSA Club or SIG seek local pro bono legal and professional tax planning advice on the best path to take for that particular organization's needs, taking into consideration, among other factors, its level of activity and other local tax laws in that jurisdiction. The HLSA recommends that the Club or SIG select a locally licensed attorney who practices in that state or local jurisdiction and would be familiar with applicable local laws.
An HLSA Club or SIG may need to open a bank account for its expenses and require a tax ID number for that purpose. To obtain a tax ID number, the HLSA Club or SIG does not need to file for tax-exempt status.
A tax ID number may be obtained by applying to the Internal Revenue Service (IRS).
Check the IRS website for details and the tax ID application form.
The choice to incorporate is up to the volunteers of the HLSA Club or SIG. However, should the choice be to incorporate the Club or SIG, it must be a recognized organization of the HLSA and be in good standing.
As a proposed HLSA Club or SIG going through the New Club/SIG Formation Process, it can choose to incorporate, after the completion of these actions:
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Become a recognized HLSA Club or SIG (this will be July 1 of Year 3 of formation)
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Have their organizational bylaws approved by the HLSA Executive Committee and adopted by the newly recognized Club/SIG
For additional details on the New Club/SIG Formation Process, please reference additional details here (LINK COMING).
Your HLSA Club or SIG may wish to open a bank account to manage its expenses and collect funds from event ticket sales. If an HLSA Club or SIG plans to request allocation funds in the annual Certification process, the requesting Club or SIG must have an organizational bank account.
Additional information can be found here on the requirements for a Club or SIG to receive allocation funds.
Fundraising & Sponsorship
Fundraising: Direct financial gifts (cash) to an HLSA Club or SIGSponsorship: Gifts in-kind that an HLSA Club or SIG may receive
An HLSA Club or SIG can fundraise to support a specific event or alumni engagement opportunity - however, any request for direct funding that uses or refers to Harvard, Harvard Law School, Harvard Law School Association, or an HLSA Club or SIG must be coordinated and pre-approved by HLS. Before any fundraising, solicitations, or conversations with donors take place, pre-approval from the school is required.
This advanced collaboration with HLSA Clubs and SIGs is crucial for coordinating all HLS fundraising and sponsorship efforts at all levels, regardless of tax status. This centralized coordination helps maintain sponsor relationships and an overview of all HLS and HLSA fundraising efforts.
Regardless of tax exempt status, HLSA Clubs and SIGs may not engage in any fundraising from individuals or any entities without advance approval and coordination with the HLS Dean for Development and Alumni Relations and his/her designate.
Passive donations received by HLSA Clubs or SIGs (from a member supporting the Club or SIG without active solicitation) do not require pre-approval.
Should your HLSA Club or SIG wish to seek pre-approval for a fundraising effort, please contact Meagan Flint, Senior Associate Director of Alumni Relations, at mflint@law.harvard.edu with details on how the Club or SIG wishes to fundraise, for what purpose, whom they want to solicit, and desired goals.
A passive donation could be an individual supporting the Club or SIG directly, unprompted by solicitation.
For example, if a former HLSA Club volunteer donates funds to their local Club. The HLSA Club was not actively soliciting funds from the former volunteer of the HLSA Club. That individual chose to provide funding without solicitation.
Any request for direct funding that uses or refers to Harvard, Harvard Law School, Harvard Law School Association, or an HLSA Club or SIG must be coordinated and pre-approved by HLS. A Club or SIG should define who they wish to solicit, why, for what purpose, and fundraising goals, and send a detailed proposal to Meagan Flint, Senior Associate Director of Alumni Relations, at mflint@law.harvard.edu.
Should an HLSA Club or SIG receive approval to fundraise, they will be ineligible to request allocation funds for that fiscal year.
No. Should a Club or SIG choose to fundraise to support their organization, they will not be eligible to request allocation funds in the annual Certification process during the year in which they fundraise.
For example, following the approval process with the HLS Alumni Center, an HLSA SIG solicits and receives $10,000 from a law firm to support their upcoming event. They ask and receive the funds in December 2025. That SIG would be ineligible to request allocation funds in that same fiscal year’s Certification process (March – May 2026). The HLSA operates on the same fiscal year as HLS, July 1 – June 30.
However, the level of fundraising may be advantageous for a very active HLSA Club or SIG than the modest annual allocation from HLSA, which that Club or SIG may choose not to request allocation funds and rely on its fundraising for funding its many activities.
For questions about this policy, please contact Meagan Flint, Senior Associate Director of Alumni Relations, at mflint@law.harvard.edu.
Fundraising equates to the direct financial gifts (cash) to an HLSA Club or SIG. Any request for direct funding that uses or refers to Harvard, Harvard Law School, Harvard Law School Association, or an HLSA Club or SIG must be coordinated and pre-approved by HLS. Before any fundraising, solicitations, or conversations with donors take place, pre-approval from the school is required.
Sponsorship equates to the in-kind gifts that an HLSA Club or SIG may receive.
Sponsorship of a Club or SIG can come in many forms, which can include:
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A sponsor providing complimentary use or directly paying for the use of a venue or space to host an event
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A sponsor directly paying for the food or beverage expenses of an event
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A sponsor directly paying for the expenses of event materials, like signs, printed programs, audio/visual, etc.
If a potential sponsor is providing a service in-kind (see examples above), a Club or SIG is welcome to use the sponsor’s logo on event materials. This can include being listed on the Club or SIG website, in publications, or in other print materials pertaining to the event/activity, or in email invitations. The inclusion of their logo should not be done in such a way as to suggest affiliation with or endorsement of the sponsor or its products or services by the University or its units.
However, if a sponsor is looking to engage with a Club or SIG in a global (all HLS alumni) partnership agreement seeking to provide products and services to HLS alumni, this is not permitted. HLS will not recognize such agreements and will not permit promotion of the relationships through official communication channels to alumni, such as email, mail, or advertising in the HLS Bulletin.
If a sponsor is interested in engaging with a Club or SIG through a local agreement for general Club or SIG funding, specific event sponsorship, and/or discussions on products or services from local corporations or organizations, this may be permitted. However, if the request refers to direct funding that uses or refers to Harvard, Harvard Law School, Harvard Law School Association, or an HLSA Club or SIG, it must be pre-approved by HLS, as has been the policy and practice of the HLSA.
Third-Party Partnership
HLS, in accordance with guidance from the Harvard University Office of General Counsel, advises HLSA Clubs and SIGs to exercise caution in deciding to work with corporate sponsors.
The Harvard University and Harvard Law School brands are highly desirable to commercial parties seeking co-branding, partnerships, and endorsement opportunities. As a general rule, the University and the School does not co-brand or endorse third-party service providers, or market commercial products or services to students, faculty, staff, or alumni except in the form of paid advertising in the HLS Bulletin and similar materials.
No, the HLSA Clubs and SIGs are not permitted to enter into global agreements with third-party partners. The School will not recognize any such agreements and will not permit the promotion of these relationships through official communication channels to alumni, such as email, mail, or advertising in the HLS Bulletin.
Yes, an HLSA Club or SIG may enter into a partnership agreement with a local third-party for the purposes of general Club/SIG funding, specific event sponsorship, and/or discounts on products/services from a local third-party, provided:
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Any request for direct funding that uses or refers to Harvard, Harvard Law School, Harvard Law School Association, or HLSA must be pre-approved by HLS, as has been the policy and practice of the HLSA. HLSA Clubs or SIGs may not engage in any fundraising endeavors from individuals or any entities without advance approval and coordination with the HLS Dean for Development and Alumni Relations and his/her designate. Please advance all requests for review by submitting them to Meagan Flint, Senior Associate Director of Alumni Relations, at mflint@law.harvard.edu.
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The HLSA Club or SIG represents itself appropriately as a separate and independent alumni Club/SIG, not as the Harvard Law School or HLSA, the global association representing all HLS alumni.
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The potential third-party partner is appropriate to the mission of the HLSA Club or SIG and its members.
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The partnership benefits must not exceed the greater of:
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The expenses for the particular event, or
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The Club’s/SIG's annual operating expenses
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HLSA Clubs and SIGs must ensure that any arrangement of use of logo/name is expressly between the partnership organization and the HLSA Club and SIG, NOT the Harvard Law School or Harvard University, HLSA (the global association). HLSA Clubs and SIGs seeking to engage in official relationships with providers of commercial products and services at the local level should exercise caution. Such relationships imply an endorsement by the Club or SIG and could also be perceived as an implied endorsement by the School.
The names of partners for specific activities may be listed on websites, in publications, or in other printed items pertaining to the activity. The listing should not be done in such a way as to suggest affiliation with or endorsement of the partner or its products or services by the University or its units.
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No third-party partner may use the insignia of Harvard, Harvard Law School, HLSA (the global association), and HLSA Club or SIG without express written permission from the Harvard Trademark Program.
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Disclaimer language (to the effect that Harvard does not endorse products or services) must appear somewhere on all websites that include corporate names, logos, etc. No advertising text or banner ads are allowed.
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The Harvard Trademark Program must give express written permission for the use of the name or shield of Harvard University, any of the schools, HLSA (the global association), or HLSA Club or SIG on any non-Harvard web page, or in any marketing or promotional materials for such a web page. The Club or SIG participating in the agreement is responsible for communicating this to the third-party partner.
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As a general rule, the School will not allow usage of the HLSA logo, HLS Shield, VERITAS Shield, or HLS wordmark or logo in association with such local relationships, although Club/SIG leadership can grant permission to third-party providers to mention their affiliation with the Club/SIG on websites and in printed materials. Additional details on the HLSA Logo and Trademark guidelines.