David Bea

Founder and principal of Bea & VandenBerk, David Bea’s practice centers on serving nonprofits, publishers, and creatives.

For over twenty years, David has counseled nonprofit entities on corporate formation, corporate governance, restructuring, joint ventures, mergers, and dissolution. He has extensive experience with federal income tax exemption and compliance, state sales tax exemption, and local property tax exemption. In addition, David also advises for-profit entities on incorporation and formation with a particular emphasis on limited liability companies and drafting their operating agreements.

David’s creative intellectual property practice experience includes trademark law, copyright law, and publishing law. His intellectual property practice includes both trademark and copyright registration, licensing, dispute resolution, and contract negotiation and drafting.

David also advises both for-profit and non-profit employers on a full range of employment law matters, including structuring and preparing employment agreements. He has extensive experience advising 501(c)(3) employers on structuring executive compensation policies and packages that comply the Internal Revenue Code’s regulation regarding executive compensation. In addition, he counsels the firm’s Illinois-based clients on Illinois employment and administrative laws, as well as employment laws specific to employers located in Chicago and Cook County.

David and the firm serve a wide range of nonprofit organizations including religious organizations, churches, charities, schools, colleges, museums, publishers, scientific organizations, associations, and private foundations. The majority of these nonprofit organizations are exempt from federal income tax under Internal Revenue Code section (charitable, religious, educational, or scientific) but many 501(c)(7) (social clubs), and even a 501(c)(13) (cemetery association).

He also serves as legal adviser for several for-profit entities, social enterprises, and organizations that are related to or are subsidiaries of nonprofits. His clients are nationwide and include many organizations that operate internationally.

Speaking and Teaching Engagements

  • BootCamp for New Nonprofit CEOs: Current Legal Issues Affecting Nonprofits; sponsored by the Axelson Center for Nonprofit Management (August, 2019)
  • Federal Tax Conference: Recent Developments in Tax Exempt Organization Law; sponsored by the Illinois Bar Association (February, 2019)
  • Federal Tax Conference: Recent Developments in Tax Exempt Organization Law; sponsored by the Illinois Bar Association (February, 2018)
  • The Various Legal Structures of Social Enterprises, special lecture for a class at the Illinois Institute of Technology (Fall semester, 2017)
  • BootCamp for New Nonprofit CEOs: Current Legal Issues Affecting Nonprofits; sponsored by the Axelson Center for Nonprofit Management (August, 2017)
  • Federal Tax Conference: Recent Developments in Tax Exempt Organization Law; sponsored by the Illinois Bar Association (February, 2016)
  • State Regulation Affecting Nonprofit Charitable Organizations, Exempt Organizations Division of the Federal Tax Committee of the Chicago Bar Association (October, 2015)
  • Federal Tax Conference: Recent Developments in Tax Exempt Organization Law; sponsored by the Illinois Bar Association (February, 2015)
  • Organizing for Social Enterprise: Non-Profit vs. For-Profit, A Workshop Sponsored by The Law Office Bea & VandenBerk and GoodCity (December, 2014)
  • Tax Treatment of Bitcoin, Internal Revenue Service TE/GE Advisory Council, Midwest Division (October, 2014)
  • Organizing a Nonprofit, special lecture for a class on Museum Management for Adjunct Professor William Tyre, School of the Art Institute of Chicago (Spring semester, 2013)
  • Legal and Tax Issues in Publishing and Social Media, part of a seminar for nonprofits sponsored by the accounting firm of Capin Crouse, held at Northern Seminary, Lombard, Illinois (November, 2012)
  • Application of Intellectual Property Law to Organizing Charitable Foot Races, Race Director University, Glen Ellyn, Illinois (May, 2012)
  • Application of Fund Raising Law to Organizing Charitable Foot Races, Race Director University, Glen Ellyn, Illinois (May, 2012)
  • Legal Issues in Social Media and E-Publishing, Exempt Organizations Division of the Federal Tax Committee of the Chicago Bar Association (February 2012)
  • Joys, Responsibilities, and Perils of Lawyers Serving on Nonprofit Boards, seminar presented to the Young Professionals Board of Cabrini Green Legal Aid, Chicago (January, 2012)
  • Organizing a Nonprofit, special lecture for a class on Entrepreneurship, Wheaton College (Spring semester, 2012)
  • Legal Issues in Marketing, Illinois Association of Park Districts (January, 2012)
  • State Regulation Affecting Nonprofit Charitable Organizations, Exempt Organizations Division of the Federal Tax Committee of the Chicago Bar Association (January, 2011)
  • Intersections between Intellectual Property Law and Exempt Organizations, Chicago Bar Association (January, 2006)
  • State Regulation Affecting Nonprofit Charitable Organizations, Chicago Bar Association (September, 2002)

Publications

  • “Employment Issues.” Illinois Not-for-Profit Corporations. IICLE. ed 2017.
  • “Merger and Consolidation, Sales of Assets, and Dissolution.” Illinois Not-for-Profit Corporations. IICLE. ed 2017.
  • “Government Regulations.” Illinois Not-for-Profit Corporations. IICLE. ed 2017.
  • “Courts Illuminate the Criteria for Tax Exemption,” Taxation of Exempts. (September/October 2011), by Bea, David L. and Mays, Daniel J.
  • General editor of the educational articles appearing on law firm website beavandenberk.com

Nonprofit Board Service

  • Audit Committee Member, Crossway (nonprofit religious publisher), Wheaton, Illinois (2008-present)
  • Board Member, Glessner House Museum, Chicago (2003-present; as Vice President 2014-2016)
  • Board Member and Personnel Committee Member, Cabrini Green Legal Aid, Chicago, (1997-2017; and as Board Chair 1998-2000)
  • Board Member, College Church in Wheaton, Wheaton, Illinois (2002-2004)

Professional Associations

  • Member, Illinois State Bar Association
  • Member, Chicago Bar Association
  • Chair, Exempt Organizations Division of the Federal Tax Committee, Chicago Bar Association (2011-2012)
  • Vice Chair, Exempt Organizations Division of the Federal Tax Committee, Chicago Bar Association (2010-2011)