EXPANDING THE PRACTICE

OF
ANIMAL LAW
Jeremy McKay and Alexa Carreno
Environmental and Animal Defense
Public Interest Environmental Law Conference 2019
 Why Expand Animal Law?
• Increase Access to Justice

• Improve Social Conscience

• Establish Legal Precedent

• Support Systemic Change

THE NON-PROFIT
MODEL
 Why a Non-Profit:
What is different?
Accountability Social Perception Transparency

• Board members • Mitigate the ‘attorney’ • 990 Filings

• IRS & government stigma • Public access

• Advertise purpose
• Donors & grant makers
• Foster access
 Benefits of the Non-Profit Model
Benefits to the Attorney Benefits to the Client

Grants / Donations Reduced Cost for Services / payment for

service not overhead
Access to Programs, Partnerships, Assistance
No organizational taxes Comfort and trust in services / organization
 Quick Formation Notes
• Helpful Resource: “The Law of Tax-Exempt Organizations”
by Bruce R. Hopkins

• IRS 1023, Tax Exempt Status for Organization, Instructions,

checklist – 1023 ez available – check eligibility

• $275-600 Application

• Six months’ – 1 year waiting period on IRS approval

• Regional/Local Employment and Business Requirements

• Normal Business and Law Firm Administration

Considerations
 Formation
• Internal Revenue Code: Title 26 of the U.S.C. 501-
• Organized and Operated exclusively for exempt purposes
• This must all be reflected in Organizing documents
• Purpose and dissolution provisions are a must by IRS
• Charitable Organization: 501(c)(3)-1(d)(2)
• Relief of the Poor - Rev. Rul. 69-161, 1969-1 C.B. 149
• Protection of the environment
• Combating community deterioration
• Lessening the burdens of government
• Prevention of cruelty to animals
• Public Charity: 509(a)(2) – substantial part of income from exempt purpose
• 1/3 - 1/3 test
• Prohibition on political activities - lobbying must be insubstantial
• Conflict of interest/ prohibition on private inurement (related to dissolution)
 Formation and Operation
Considerations
• State Law
• Special IRS Rules:
• Public Interest Law Firm: Rev. Proc. 92-59, 1992-2 C.B. 411
• Limits on fees, disclosure of cases, limits on terminating or rejecting
clients

• Employment Law
• Most normal employment laws apply
• Normal wage withholdings, may be exemptions from certain UI withholdings or
local taxes, including payment of sales tax
 Legal Ethics Issues
of Access to Justice
• Unbundled Legal Service Rules
• ABA Model Rule 1.2: Scope of Representation & Allocation of Authority Between Client & Lawyer
• “(c) A lawyer may limit the scope of the representation if the limitation is reasonable under the
circumstances and the client gives informed consent.”
• Check your local rules too! Some states ban unbundling of certain services like criminal
representation.

• IRS Rules May Create Restrictions (Public Interest Law Firm Nonprofit)

• Traditional Legal Ethics – Trusts & Finances

• Technology and Modern Law Administration

• Cause Advocacy v. Client Advocacy

FOCUSING ON THE
INDIVIDUAL
The Individual is Indispensable!
Broad, systemic change
must be supported by
grassroots and small-scale
actions to move animal
rights and environmentalism
principles forward.
What might my practice look like?
• Wearing many hats!
• Incorporating animal and
environmental interests into
“mainstream” practice areas:
• Family law
• Property law
• Criminal law
Domestic Animal Protection
Animals as More than Property
• Criminal law
• Push back against “banned animals”
• Challenging impoundment
• Challenging dangerous dog designations

• Pet custody
• “Best interest of the animal”

• Wills and Estates

• Service Animal Discrimination Challenges

• Emotional Support Animal Accommodations
 Wildlife Protection
Animal Rights
=
Wildlife Protection
=
Environmental Conservation
Don’t forget non-endangered
species!
Environmental Protection
• Responsible Stewardship
• Resisting destructive
practices
• Collaborating and
educating for a
sustainable future
Thank You!
Contact Info:
Jeremy McKay
jmckay@eadefense.org
Alexa Carreno
acarreno@eadefense.org
Website
www.eadefense.org