2019 Nonprofit Organizations eConference

A View of the Sector One Year Later: Revisiting Tax Reform and Other Legislative Developments for Tax-Exempt Organizations (Feb 2019)

The Tax Cuts and Jobs Act provisions affecting exempt organizations have posed many interpretive and operational challenges. Explore how, one year after the Act’s passage, the interpretive landscape for these provisions has shifted with the preliminary guidance from the IRS and Treasury, and how it may continue to shift in the coming year. Plus, hear discussion on other key trends and legislative developments affecting tax-exempt organizations.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Alexander L. Reid, Morgan, Lewis & Bockius LLP - Washington, DC
Meghan R. Biss, Caplin & Drysdale, Chartered - Washington, DC
Stephen M. Clarke, Ernst & Young LLP - Washington, DC

Advanced Issues in Fundraising (Feb 2019)

Nonprofits continue to face headwinds in fundraising with increasing demand for diverse and sustainable revenue sources. Review current issues in fundraising including crowdfunding, impact investing, commercial co-ventures, and alternative structures.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Jonathan S. Blum, Polsinelli PC - Dallas, TX
Kristalyn Loson, The Nature Conservancy - Arlington, VA

Restricted Gifts and Endowments: Documentation and Financial Statement Disclosure (Feb 2019)

Hear the legal and accounting perspectives on issues and considerations that apply to restricted gifts and the underlying gift agreements, as well as how new accounting standards apply to these gifts and may affect financial statements. 

Originally presented: Jan 2019 Nonprofit Organizations Institute

Neely D. Duncan, BKD, LLP - Dallas, TX
Danika Hudik Mendrygal, Mendrygal Law, PLLC - Dallas, TX

Investing Charitable Assets: Fiduciary Issues in Managing the Investment Portfolio (Feb 2019)

What are the best practices that foundation trustees and board members need to implement to fulfill their fiduciary duties? Does using an OCIO to manage funds alleviate your fiduciary responsibility?

Originally presented: Jan 2019 Nonprofit Organizations Institute

Tyree Collier, Thompson & Knight LLP - Dallas, TX
Norman E. Nabhan, Graystone Consulting - Houston, TX

Outcome Based Philanthropy: Thinking About and Measuring Impact in an Increasingly Complex World (Feb 2019)

Hear strategies for incentivizing grantees and other partners against a shared set of programmatic objectives through outcome-based funding and agreement terms, and the related tax implications, while promoting good stewardship of charitable assets.  

Originally presented: Jan 2019 Nonprofit Organizations Institute

Karen M. Halazon, Bill & Melinda Gates Foundation - Seattle, WA

Violations of Chapter 42: How to Identify, Correct, and Report While Minimizing Audit Risks   (Feb 2019)

Focus on the Chapter 42 excise tax regime applicable to private foundations and the strategic and compliance issues and considerations relating to identifying, managing, reporting, and correcting such transactions.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Tomer Inbar, Patterson Belknap Webb & Tyler LLP - New York, NY
Michelle Michalowski, PwC - Washington, DC

The Role of Collaborative Organizations in Carrying Out Charitable Activities (Feb 2019)

Understand the role that collaborative organizations can play, and some different approaches, successes, and challenges faced by those organizations.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Mia Hsu Burton, Michael & Susan Dell Foundation - Austin, TX
Margaret B. Black, LH Holdings, Inc./Lyda Hill Foundation - Dallas, TX
Elena M. Marks, Episcopal Health Foundation - Houston, TX
Madge Vasquez, Mission Capital - Austin, TX

Discussion with the Texas Attorney General's Office (Feb 2019)

Hear about some of the key focus areas for the AG's Office, including current enforcement actions and oversight for charitable trusts, and fundraising fraud and multi-state charity enforcement actions.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Susan K. Staricka, Staricka Law, PLLC - Austin, TX
Leslie Joan Friedlander, Assistant Attorney General, Financial Litigation and Charitable Trusts Division, Office of the Attorney General - Austin, TX
Jennifer Roscetti, Assistant Attorney General, Consumer Protection Division, Office of the Texas Attorney General - Austin, TX

Managing Private Philanthropy: 501(C)(4)s, Donor Advised Funds, and LLCs: Alternatives to Private Foundations? (Feb 2019)

Some social entrepreneurs find that the operational restrictions that come with private foundations inhibit their ability to pursue social change through a broad array of tactics and strategies. For those philanthropists, other vehicles (DAF’s, Social Welfare Organizations, and LLC’s) are complimenting their foundation work or replacing it altogether. Define these structures, examine how they differ from private foundations, and learn the common ways they are being used to achieve philanthropic goals.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Hillary Bounds, Chan Zuckerberg Initiative - Palo Alto, CA
Andrew Schulz, Arabella Advisors - Washington, DC

Private Foundation Restructuring and Terminations (Feb 2019)

When it comes to restructuring or terminating a private foundation, the devil is in the details. An error could result in a termination tax on the value of the net assets of the private foundation. Hear a high level legal and accounting review of the major considerations with private foundation mergers, split-ups, and terminations, including practical solutions such as utilizing a donor-advised fund as part of a termination.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Jennifer Becker Harris, Clark Nuber PS - Bellevue, WA
Kimberly Eney, Latham & Watkins LLP - Washington, DC

Social Impact Bonds and Pay for Performance Transactions (Feb 2019)

An introductory primer on social impact bonds. Understand the fundamental financial and legal structures of these innovative financing mechanisms which bring together governments, social service providers and impact investors to solve challenging social problems.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Navjeet K. Bal, Social Finance - Boston, MA
David A. Levitt, Adler & Colvin - San Francisco, CA

Charitable Use and Pursuit of Entrepreneurship Activities: Incubators, Accelerators, Prizes, Funds, and More (Feb 2019)

Entrepreneurial activities can be a meaningful and productive part of how nonprofits pursue their missions. Education, environment, energy, healthcare, economic development, job training and creation, poverty alleviation, equity, and justice are only a few of the areas that can benefit from innovation and entrepreneurship. But several questions arise: how to implement entrepreneurial activities, how to ensure charitable purposes, how to protect against impermissible private benefit, how to approach involvement by multiple parties, what to do about work product and intellectual property, among others. Learn how these engagements are possible, what to be aware of when doing them, and why this tool should be in even more toolboxes! 

Originally presented: Jan 2019 Nonprofit Organizations Institute

Laura E. Butzel, Patterson Belknap Webb & Tyler LLP - New York, NY
John Tyler, Ewing Marion Kauffman Foundation - Kansas City, MO

Understanding Investment Policy and Developing a Prudent Investment Portfolio (Feb 2019)

Capital market cycles and ever-changing investment conditions present challenges and opportunities in designing nonprofit portfolios. Learn how investment committees can organize around process and resist behavioral biases to structure an investment program for long-term success.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Shannon H. Morton, CFA, Northern Trust - Houston, TX
Michael A. Weiland, Northern Trust - Chicago, IL

Understanding, Planning For, Managing, and Funding Risk in Private Foundation Grantmaking (Feb 2019)

Hear how philanthropies can use innovative risk management approaches and tools to keep impact on track. Go beyond D&O insurance to see how risk management can address uncertainty and ensure sustainability in grant making—with a clear focus on ultimately protecting the populations you serve.

Originally presented: Jan 2019 Nonprofit Organizations Institute

A. Nicole Campbell, Dalio Philanthropies - Westport, CT
Maya Winkelstein, Open Road Alliance - Washington, DC

Navigating Self-Dealing and Conflicts of Interest in an Increasingly Interconnected Environment (Feb 2019)

Gain tools and ideas to avoid self-dealing penalties for private foundations. The code provision has some flexibility and exceptions for compensation, co-investing, and family offices, but once an impermissible deal occurs, the cash or property involved must be returned and the penalty cannot be abated. Reasonable cause concepts don’t apply!  

Originally presented: Jan 2019 Nonprofit Organizations Institute

Jody Blazek, Blazek & Vetterling - Houston, TX
Nishka Chandrasoma, Ford Foundation - New York, NY

The Sky is Not Falling: Tools for Managing Risk (Feb 2019)

A discussion on understanding, planning for, managing, and funding risk by focusing on practical tools public charities can use.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Katherine Karl, The Humane Society of the United States - Washington, DC
Nicola Fuentes Toubia, Fuentes Toubia, PLLC - Houston, TX

Doing Business with and Compensating Insiders: Strategies for Success and Intermediate Sanctions Compliance (Feb 2019)

Explore key federal and state law compliance issues pertaining to executive compensation and other insider transactions. From the simple to complex, a highlight of the considerations and options for structuring compensation, such as make-up payments, deferred compensation, and incentive bonus payments.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Bob Cartwright, Intelligent Compensation, LLC - Austin, TX
Edward T. Chaney, Schell Bray PLLC - Chapel Hill, NC

Anatomy of a Grant Agreement (Feb 2019)

Review the key components of a grant agreement, including provisions unique to private foundations, considerations for advocacy organizations, and how to structure grants to fiscal sponsors, non-charitable organizations, and individuals. Expect practical advice, a lively discussion, and sample language.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Norah L. Jones, Quarles & Brady LLP - Chicago, IL
Kristy Bernard Tsadick, The William and Flora Hewlett Foundation - Menlo Park, CA

Advancing the Common Good in the Texas Legislative Process (Feb 2019)

Texas nonprofits of all sizes and varieties have become more active in the public forum and in the legislative process to advance their missions and the interests of their constituents. How effective are these activities and how does the “nonprofit sector” rank among the other special interest groups that occupy the policy and political landscape? Do charities, state associations and nonprofit activist groups have a special role—a special voice—in the legislative process different from other interest groups? Do “dark money” organizations reflect negatively on other nonprofit organizations? Are nonprofit entities that perform government functions prepared for the related accountability and transparency in their operations? Discuss these questions in general terms with respect to the realities of the legislative process, with specific references to legislation expected in the 2019 session as well as comments on controversies and legislative challenges to the nonprofit sector in past sessions.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Richard W. Meyer, Attorney at Law - Austin, TX
Ross Ramsey, The Texas Tribune - Austin, TX

Year in Review (Feb 2019)

Review current developments in the federal tax law concerning tax-exempt organizations, including the status of Treasury and IRS guidance regarding applicable provisions of the Tax Cuts and Jobs Act, and recently issued proposed regulations, IRS rulings, and court opinions. Address the Exempt Organizations Division’s FY 2019 program letter, application of the commerciality doctrine, and recent law developments concerning qualification for tax exemption, the private inurement and private benefit doctrine, legislative and political campaign activity rules, governance, public charity status, supporting organizations, private foundations, unrelated business, fundraising regulations, charitable giving, and litigation.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Bruce R. Hopkins, Bruce R. Hopkins Law Firm - Kansas City, MO

Top Privacy Issues for Nonprofits (Feb 2019)

Just a few years ago, companies considered information security and privacy issues to be a matter left solely for the IT department. But today, for-profit and nonprofit Boards and Executive Directors are realizing that the responsibility to protect consumer and donor data is shared across the enterprise. Learn about the trending privacy laws that all nonprofits should know about and best practices for how to comply.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Elizabeth A. Rogers, Michael Best & Friedrich LLP - Austin, TX

Demystifying Blockchain, Bitcoin, and Cryptocurrencies (Feb 2019)

Blockchain and Bitcoin are “buzzwords” of the day. Understand the essential ins and outs of blockchain technology and what it could mean to your organization.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Nicolas Christin, Carnegie Mellon University - Pittsburgh, PA

Aggregating Capital for Good: Multi-funder Initiatives, Joint Ventures, and Fiscal Sponsors (Feb 2019)

Capital aggregation is an increasingly common strategy for funding charitable projects and initiatives. Learn about the range of models and structures, with an overview of associated legal requirements as well as practical considerations.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Megan E. Bell, Patterson Belknap Webb & Tyler LLP - New York, NY
Lisa Montez, Walton Family Foundation - Bentonville, AR

Managing Growth, Opportunity, and Business Activities: Complex Organizational Structures and Why and When to Use Them (Feb 2019)

As nonprofit organizations continue to look for ways to enhance their services, grow their operations, protect their assets, and /or develop new and self-sustaining revenue streams, the use of relational structures including subsidiaries, affiliates, and other planning structures has remained an area of interest. Consider the reasons supporting the use of a complex organizational structure, the methods and choices in establishing such a structure, and the common tax and operational issues meriting special attention.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Darren B. Moore, Bourland, Wall & Wenzel, P.C. - Fort Worth, TX

UBI "Deep Dive" (Feb 2019)

Receive a comprehensive overview of unrelated business taxable income (UBTI) technical issues that affect a wide variety of tax-exempt organizations. Begin with UBTI basics, and then take a deeper dive into the more nuanced provisions that affect exempt organizations of all types.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Joyce Hellums, Ernst & Young LLP - Austin, TX
Patrick Shields, Ernst & Young LLP - Phoenix, AZ
Jacob J. Zehnder, Ernst & Young LLP - Chicago, IL

Investigations in Today's Woke Workplace (Feb 2019)

A veteran workplace investigator shares critical tips for ensuring that every complaint investigation is thorough, in good faith, and reliable in the midst of the #MeToo movement, instant social media postings, and polarizing employee relations issues.

Originally presented: Jan 2019 Nonprofit Organizations Institute

DeDe Church, DeDe Church & Associates, LLC - Austin, TX

Protecting Against Liability: Internal Controls, Indemnification, and More (Feb 2019)

Originally presented: Jan 2019 Nonprofit Organizations Institute

Crystal R. Smith, CPA, Carl B. & Florence E. King Foundation - Dallas, TX
Caroline Waldner, Morgan, Lewis & Bockius LLP - Washington, DC

Top Compliance Issues and Tax Opportunities for Private Foundations (Feb 2019)

Hear a discussion of the current challenges and opportunities private foundation managers and advisors experience. Topics include tax reform changes for foundations and remaining uncertainties, grant making trends, operational challenges like employment and compensation issues, and the tensions on and benefits to a private foundation when a part of multi-entity structures.

Originally presented: Jan 2019 Nonprofit Organizations Institute

Kelli Archibald, Ernst & Young LLP - Phoenix, AZ
Lawrence Mendenhall, American Academy of Ophthalmology - San Francisco, CA

Managing Advocacy and Political Engagement (Feb 2019)

It used to be that a 501(c)(3) creating a related 501(c)(4) to do more lobbying was cutting edge, but now achieving your policy and political goals might require a state or federal (or both) super PAC or hard-money political committee or maybe one or more non-exempt entities. Hear a summary on the advantages and pitfalls in structuring a multifaceted advocacy program that complies with tax law, campaign finance law, lobbying disclosure law, and more (without driving your management team mad with the compliance obligations).

Originally presented: Jan 2019 Nonprofit Organizations Institute

Emiliano Martinez, Omidyar Network - Redwood City, CA
John Pomeranz, Harmon, Curran, Spielberg + Eisenberg, LLP - Washington, DC

Ask the Experts: Hot Compliance Topics and Opportunities for Public Charities (Feb 2019)

Incorporating questions submitted during the course of the conference and from the audience, our experts discuss hot topics, including the complexities of shared employees among c3s and c4s and other related entities, impact investing (PRIs, pay-for-success) for public charities, and financial statement and legal implications of conditional vs. unconditional grants.

Originally presented: Jan 2019 Nonprofit Organizations Institute

James P. Joseph, Arnold & Porter Kaye Scholer LLP - Washington, DC
Kay Walther, Blazek & Vetterling - Houston, TX