eCourses

With Texas's 89th Regular Legislative Session set to convene on January 14th, 2025, this session covers the state politics, policy, and legislative process to help non-profit leaders understand what to expect and how to navigate the new Texas Legislature. Join James Barragán, a veteran political reporter in Texas's largest non-profit newsroom, and Luis Soberon, a former staffer and advocate at a non-profit to get an insider's perspective on the forces shaping the Texas capitol.

Includes: Audio Slides

Private foundations are subject to strict rules governing their activities. In particular, the rules regarding self-dealing are complex and failure to comply can lead to steep penalties for the self-dealer and foundation managers. Discuss more complex self-dealing scenarios beyond the run-of-the-mill compensation and leasing scenarios, work through hypothetical scenarios, provide practical advice for foundations on planning, and discuss how these issues may be viewed under an IRS audit.

Includes: Audio Slides

This session is for anyone who’s thinking (or thinks they should be thinking) about responsible use and funding of AI. No expertise or experience required. Two members of a cross-functional working group (one from IT, one from Legal) share what they’ve learned from a technical, legal, and operational perspective and what they’re doing to enable responsible use of AI internally and responsible funding of AI externally. Gain insight into the basics before doing a deeper dive into practical implications and solutions.

Includes: Audio Slides

Listen to a beginner-level session designed to guide US-based charities through the complexities of international expansion. Explore the critical legal, financial, and operational factors involved in planning and executing foreign initiatives, whether it’s funding projects or setting up operations overseas, to help you make a global impact.

Includes: Audio Slides

This session provides tips to tax-exempt organizations for avoiding compensation setting and reporting traps, including Section 4958 excise tax, Form 4960 excise tax, and inaccurate or unnecessary Form 990 disclosures.

Includes: Audio Slides

Explore the profound shifts happening in the charitable marketing landscape and how you can be better prepared to add value and strengthen the position of your nonprofit’s brand. The rapid advancements in AI technology, new and emerging changes in information consumption habits and personalization have created opportunity and risk. As we all adapt to the changing environment, what should we be looking out for and what can we do?

Includes: Audio Slides

Non-profits are at greater risk of losing donors after a data breach, because unlike being a victim of a data breach at a for profit company or a government entity – a relationship a consumer has largely based on the consumer’s need – a consumer’s relationship with a nonprofit is not necessarily need-based. Most organizational leaders still know very little about the risks that arise from the collection and storage of personal information collected from employees, volunteers, clients and donors. Considering this dark and somewhat frightening landscape, what must you know to understand the exposure and fortify your organization against the associated risks? This presentation shares practical takeaways about how to mitigate cybersecurity risk and also explains whether or not your non-profit is subject to the currently effective and pending state consumer data privacy laws.

Includes: Audio Slides

This course breaks down the key players and their roles at the IRS and Treasury, explores the issues we anticipate in 2025, and offers practical guidance on how charities can effectively impact the federal tax rules governing their operation. Whether you’re new to navigating these federal agencies or looking to deepen your understanding, this discussion should illuminate the critical institutions that regulate our sector.

Includes: Audio Slides

Session 01: Making Sense of the Donor Advised Fund Regulatory Landscape - Learn about the aspects of the proposed donor advised fund regulations issued by the Treasury Department in 2023 that received the most attention from the sector as well as linkages between the proposed regulations and perceptions of donor advised funds among legislators, regulators, and members of the public. Session 02: Aligning Structure to Strategy: Direct Charitable Activities, Recoverable Grants, & Funding Intermediaries - Long gone are the days when foundations simply make grants to public charities. For many, program teams collaborate with grantees on the ground, external advisors, and a diverse set of funders to co-develop projects, establish coalitions, flex the boundaries of traditional grants, and pivot strategy in real time. Modern foundations are funders and doers—and require flexible tools to match. This panel highlights the legal and practical considerations of meeting program teams where they are and supporting legal structures that follow and enhance strategy.

Includes: Audio Paper Slides

This session covers important topics affecting non-profit employers and workplaces. Hear a dynamic discussion regarding AI in recruitment, unionization, remote work, reasonable accommodations, the Pregnant Workers Fairness Act (PWFA), religion after Groff v. DeJoy, organizational restructuring, and the potential long-term implications of Loper Bright Enterprises v. Raimondo on employment-related regulations.

Includes: Audio Slides

A practical overview of the ethical issues for tax practitioners related to providing tax advice and being a tax return preparer and consequences for privileged communications. Discuss several case studies for real-world examples of problems that non-profit organizations face and best practices to solve those problems.

Includes: Audio Slides

Session 01: Federal Organization and Compliance for Nonprofits (Part 1): The Do’s and Don’ts for Obtaining Tax-Exempt Status - Learn what nonprofit organizations need to know to qualify for recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Topics also include an overview of the application process, the different basis for obtaining exemption, and the different types of tax-exempt organizations from an attorney and accountant perspective. Learn about when it may be necessary from a liability standpoint to set up another entity. Session 02: Federal Organization and Compliance for Nonprofits (Part 2): Maintaining Tax-Exempt Status - Explore a high-level overview of the general compliance requirements in connection with maintaining tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. In particular, touch upon certain on-going federal and state-level reporting obligations, baseline operational and technical requirements, and governance practices.

Includes: Audio Slides

Session 01: Governance, Board Issues and General Fiduciary Duties - Explore important legal requirements and best practices for the governance of nonprofit organizations, including key organizational documents and policies, core fiduciary duties, and applicable state and federal tax laws. Session 02: Negotiating Investments, Documenting Prudence – Legal Issues for Impact and Other Investments - Examine some practical approaches to core legal issues charitable organizations face in both impact and other investments, addressing how legal teams can support the organization’s economic and impact goals through effective diligence and negotiation with the investment target. Also, hear discussion on the applicability of UPMIFA’s prudence standard to endowment, mission-related, and program-related investments, and the critical role of effective investment policies and procedures.

Includes: Audio Paper Slides

Powerful, flexible, and efficient; social media is a critical communication tool for most charities, but managing your social media presence requires knowledge about a complex array of overlapping legal issues. In this fast-paced overview, speakers introduce many of the interlocking legal issues you need to be aware of when managing your organizations social media strategy. Are you compliant with Federal Tax rules governing lobbying and political activity? Do your social media activities generate UBIT? How are you monitoring and managing charitable solicitation and cause marketing campaigns conducted via social media? What can you do to mitigate risks related to copyright infringement, data security, privacy, and even defamation? Speakers spotlight each of these issues and several others to ensure you have a broad understanding of each risk area.

Includes: Audio Slides

If you are facing a crisis, who do you call? A lawyer? A crisis PR team? Or both? Discuss how to decide who you should turn to when you’re facing a significant organizational challenge. Also, talk through how lawyers and PR teams can best partner together as well as the goals, strategies and impact that a successful pairing of legal and PR teams can have for your organization.

Includes: Audio Slides

Learn about considerations and challenges unique to charity litigation: the role of the board and executive management in responding to and managing litigation; counsel's difficult role in representing the organization (not the individual officers and directors), a charity's duty to protect bequests in will contests, insurance policy issues, the role of states' attorneys general; and current priorities of attorney general investigations and lawsuits in Texas.

Includes: Audio Paper Slides

Explore in-house counsel’s role in diagnosing and improving organizational readiness. Every organization is likely to face challenges and change--from organizational leadership transitions, to cybersecurity attacks and HR scandals—what capacities are needed to foster resilient institutions and what is legal’s role?

Includes: Audio Paper Slides

Session 01: The Anatomy of a Major Gift Agreement - Charitable giving is becoming an increasingly complicated negotiation between donors and donees. Explore the key deal terms of significant gift agreements, including the timing of and vehicles for pledge payments, the use and investment of donated funds, naming recognition, morality clauses, ongoing reporting obligations, and more. Session 02: The Nexus Between Charities and Consumer Protection: Fundraising and Commercial Co-Venturing - The ever-expanding options for charitable fundraising all have consumer protection and charitable trust law implications. From a state regulator perspective, this session addresses what issues may arise under various charitable fundraising scenarios, including commercial co-ventures and fundraising platforms, and what laws may apply. Some examples of enforcement activities in the area of fundraising are provided as illustrations.

Includes: Audio Paper Slides

Session 01: Nonprofit Transactions: When to Merge, Acquire or Dissolve - As nonprofits adapt to changing circumstances, opportunities for consolidation or acquisition frequently arise. In some cases, these transactions come from a position of strength, whereas some cases end up with a dissolution and transfer of assets. Discuss various considerations and best practices regarding these types of transactions, including structure, key considerations and common issues. Session 02: Bankruptcy in the Nonprofit Context - A brief primer on bankruptcy, as well as ways in which nonprofit bankruptcies work.

Includes: Audio Paper Slides

Now that we know who will be running the government in DC, what do nonprofits need to think about? How can charitable and philanthropic organizations be prepared for possible changes in regulatory focus and approach?

Includes: Audio Slides