Working Group on Legal Opinions Foundation
Public records raise at least one point you should look into before giving.
What it says it does
THE MISSION IS TO BRING TOGETHER ALL CONSTITUENCIES CONCERNED WITH GIVING AND RECEIVING LEGAL OPINIONS IN ORDER TO FOSTER A NATIONAL OPINION PERSPECTIVE, BROADEN THE CONSENSUS THAT EXISTS AND PROVIDE A CONTINUING FORUM FOR DISCUSSION OF OPINION ISSUES.
- Income
- $317,075
- Spending
- $189,680
- Employees
- 0
- Volunteers
- 40
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate
Governance
This return does not answer enough of the governance questions to score.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- SEMINARS - THE FALL 2024 AND SPRING 2025 SEMINARS OF THE WORKING GROUP ON LEGAL OPINIONS FOUNDATION ("WGLO") HAD BROAD AGENDAS. PROGRAMS OF NOTE INCLUDED: (1) UPDATE ON DELAWARE LAW DEVELOPMENTS AND HOW THEY AFFECT OPINIONS; (2) KEY ELEMENTS OF THE JOINT WGLO AND ABA LEGAL OPINIONS COMMITTEE LOCAL COUNSEL REPORT; (3) ASPECTS OF FOLLOW-ON OPINION PRACTICE; (4) RECENT OPINION DEVELOPMENTS; (5) HAS CONSENSUS ON SELECTED ISSUES BEEN ACHIEVED?; (6) APPLICATION OF THIRD-PARTY CLOSING OPINION PRACTICE TO NON-CLOSING OPINIONS; (7) CURRENT ETHICS ISSUES AFFECTING OPINION PRACTITIONERS: MULTIPLE CLIENT AND MULTIPLE RECIPIENT SCENARIOS; (8) CHARTING THE BASES OF OPINION LIABILITY FOR OPINIONS TO CLIENTS AND NON-CLIENTS; (9) A CONVERSATION ABOUT PERFORMANCE OPINIONS; (10) RECONCILING DIFFERENT OPINION PRACTICES ACROSS JURISDICTIONS - TWO EXAMPLES; (11) TAKEAWAY-THINKING ABOUT OPINION LIMITATIONS; (12) OPINION PRACTICE TRAINING: CURRICULA AND METHODS; AND (13) ETHICAL OBLIGATIONS TO THE ORGANIZATIONAL CLIENT AND ITS INDIVIDUAL CONSTITUENTS.
- WEBINARS - WGLO CONDUCTED ONE WEBINAR DURING THE YEAR. THE TOPIC WAS:REVIEWING THE 2024 AMENDMENTS TO THE DELAWARE ENTITY LAWS AND RECENT CASE DEVELOPMENTS FROM A PRACTITIONER'S PERSPECTIVE.
- SEMINARS - WGLO CONDUCTS SEMINARS ON QUESTIONS RELATING TO THIRD PARTY LEGAL OPINION PRACTICE AND RELATED AREAS. ATTENDANCE IS ORDINARILY ABOUT 125. MEMBERS ARE ENTITLED TO DESIGNATE ONE ATTENDEE FOR EACH SEMINAR. WGLO'S MEMBERSHIP INCLUDES LAW FIRMS, BAR ASSOCIATIONS AND OTHERS INTERESTED IN LEGAL OPINION PRACTICE IN BUSINESS LAW, REAL ESTATE, MUNICIPAL BOND, INTERNATIONAL, TAX AND OTHER AREAS FROM ACROSS THE COUNTRY. AS A RESULT, THE WGLO SEMINARS PROVIDE A PROPER SETTING TO DEBATE SIGNIFICANT ISSUES INVOLVING LEGAL OPINION PRACTICE.EDUCATION ABOUT LEGAL OPINION PRACTICE IS CENTRAL TO WGLO'S MISSION. THERE ARE NO NATIONAL EDUCATIONAL PROGRAMS FOR LEGAL OPINION PRACTICE, ALTHOUGH SPECIALIZED PROGRAMS ARE PRESENTED FROM TIME TO TIME BY BAR ASSOCIATIONS, LAW FIRMS AND OTHERS. OUR PROGRAMS HAVE INCLUDED, IN 2024, AN OPINION RISK SEMINAR THAT COVERED THE FOLLOWING TOPICS: (1) THE OPINION CLAIM, SETTLEMENTS AND INSURANCE MANAGEMENT; (2) STRUCTURE AND RESPONSIBILITIES OF OPINION COMMITTEE; (3) ETHICS AND OPINION CLAIM RISKS; (4) INTERNAL EDUCATION AND OPINION PRACTICE RESOURCES; (5) OPINION PRACTICE ISSUES WITH MULTI-OFFICES, CROSS-BORDER MATTERS AND MERGED LAW FIRMS; (6) WORKING WITH OTHER FIRMS ON OPINION MATTERS; (7) IDENTIFYING AND COPING WITH HIGH-RISK OPINIONS; (8) RECIPIENT COUNSEL RESPONSIBILITIES AND CLIENT GUIDELINES; (9) DELAWARE OPINIONS BY NON-DELAWARE LAWYERS; AND (10) OPINION REVIEW, OPINION FORMS AND INTERNAL GUIDELINES AND THEIR LITIGATION SIGNIFICANCE. DURING THE YEAR ENDED JUNE 30, 2025, THE BOARD OF DIRECTORS DETERMINED TO CONDUCT ANOTHER OPINION RISK SEMINAR IN THE SPRING OF 2026 AND COMMENCED PLANNING FOR THAT PROGRAM.JOINT COMMITTEE WITH ABA/BLS - WGLO IS CONCERNED WITH BROADENING THE CONSENSUS THAT EXISTS ABOUT LEGAL OPINION CUSTOMARY PRACTICE. IN THAT REGARD, WGLO HAS BEEN ENGAGED IN A JOINT PROJECT WITH THE LEGAL OPINIONS COMMITTEE OF THE BUSINESS LAW SECTION OF THE AMERICAN BAR ASSOCIATION. THAT PROJECT HAS PRODUCED A STATEMENT OF OPINION PRACTICES AND RELATED CORE OPINION PRINCIPLES WHICH HAS BEEN APPROVED BY MANY BAR ASSOCIATIONS AND OTHER LAWYER GROUPS. WGLO AND THE AMERICAN BAR ASSOCIATION ARE CONTINUING THIS PARTNERSHIP AND ARE STUDYING POTENTIALLY EXPANDING THE STATEMENT OF OPINION PRACTICES TO ADDRESS ADDITIONAL TOPICS.WGLO AS INCUBATOR - WGLO ATTENDEES ARE LEADERS OF LEGAL OPINION PRACTICE NATIONALLY. IN PARTS OF THE SEMI-ANNUAL SEMINAR PROGRAMS, ATTENDEES MEET TO DISCUSS ISSUES OF COMMON INTEREST IN SMALLER GROUPS. THESE GROUPS SOMETIMES DECIDE TO TAKE ADDITIONAL STEPS TO HELP THE LEGAL OPINION COMMUNITY DEAL WITH A SPECIFIC PROBLEM OR APPROACH. WGLO FOSTERS THESE GROUPS SINCE THE STEPS THEY TAKE, WHICH MAY INCLUDE PUBLISHING, INCREASE AND STRENGTHEN OPINION UNDERSTANDING AND THE OPINION LITERATURE. IN ADDITION WGLO, IN CONJUNCTION WITH ITS SEMINAR PROGRAM, HAS SPONSORED PROGRAMS AND SESSIONS THAT HAVE RESULTED IN A SERIES OF ARTICLES PREPARED BY SEMINAR ATTENDEES. AT LEAST ONE OTHER GROUP OF WGLO ATTENDEES IS WORKING ON A SPECIFIC PROJECT REGARDING LOCAL COUNSEL OPINION PRACTICE.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(6) business league.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(6) business league as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.