Faced with a challenging landscape, tax-exempt organizations are increasingly looking to collaborate with one another. We regularly advise clients regarding what we call the “collaboration spectrum” -- the range of ways in which parties can advance a shared strategic vision, consolidate market share, better assure future sustainability, and take advantage of market shifts to better position themselves for future growth. Depending on the parties’ goals, vision, and needs, collaboration can range from preserving the continued independence of the parties to a complete merger and integration. As we regularly counsel clients in this area we have developed checklists and other tools to better ensure a smooth and efficient process.