Jonathan B. Lefkowitz

Attorney at Law

I advise and advocate for individuals, families, businesses, nonprofit organizations, public charities, private foundations, boards, fiduciaries, and other tax-exempt or mission-driven entities.

My practice is not limited to one kind of client or one narrow category of matter. I work with clients in very different circumstances and with legal problems that often cross categories. A nonprofit matter may involve governance, tax exemption, fundraising, conflicts of interest, employment, or board authority. A real estate matter may involve corporate authority, probate, insurance, financing, or practical leverage. An estate or family matter may involve court procedure, property issues, fiduciary authority, and questions about what can actually be done before formal authority is issued.

Many matters begin with a surface request: form an entity, prepare bylaws, review an agreement, file a petition, respond to a dispute, address a compliance issue, or fix a problem that has already developed. Often the real work is determining what authority exists, what facts matter, what assumptions may be wrong, what remains unresolved, and what sequence of steps makes practical and legal sense.

I focus on helping clients distinguish between having papers and having a structure that actually works. A filing, agreement, bylaw, waiver, approval, or court submission may answer one question while leaving other legal and practical issues unresolved.

My work includes business and nonprofit governance, organizational formation and restructuring, contracts, regulatory compliance, real estate matters, estate planning, probate, asset deployment, employment and human resources issues, investigations, risk mitigation, dispute resolution, and related strategic matters.

I advise nonprofit organizations on formation, governance, bylaws, conflict of interest issues, board authority, and IRS tax-exempt status under Section 501(c)(3), including nonprofit formation, IRS Form 1023 applications, and issues that arise when an organization has formed a nonprofit corporation but has not confirmed 501(c)(3) status.

Admitted in New York and New Jersey.