One of the unique areas of Wharton’s practice is focused on serving the specialized needs of nonprofit organizations. In today’s competitive marketplace for the charitable dollar, many organizations are finding the need to restructure their operations to keep expenses as low as possible, while maintaining their levels of service. Often this is accomplished by outsourcing or sharing some operating functions, or spinning off some functions into a for-profit affiliate. In such cases, nonprofit board members can gain some comfort from an independent analysis of the impact of the restructuring. These analyses embody many of the same approaches as a typical valuation review, focusing on such issues as whether the charges for services provided are fair, and whether the arrangement guards against private inurement.