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eCourse

Answer Bar: How to Protect Your Nonprofit

Contains material from Feb 2019 to Feb 2020

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Session 1: The Forms 990: 990, 990-EZ, 990-N, 990-PF & 990-T - Learn how to determine which form is required to be filed based on your organization's structure and size, and discuss the differences and similarities between the forms to understand the requirements for filing.

Session 2: Fiduciary Duties and Conflicts of Interest An overview of the fiduciary duties imposed on directors of nonprofit corporations and trustees of charitable trusts under state law and the conflict of interest rules under state law and U.S. federal tax law.

Session 3: Perspectives from Former Regulators on Charitable Oversight - Gain insight into expectations of the IRS and State Office of the Attorney General in the context of operations and management, board duties, and compliance review. Plus, hear tips on communicating positively and effectively on behalf of nonprofit organizations.

Session 4: Violations of Chapter 42: How to Identify, Correct, and Report While Minimizing Audit Risks - 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.

Session 5: Navigating Self-Dealing and Conflicts of Interest in an Increasingly Interconnected Environment 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!

Session 6: The Sky is Not Falling: Tools for Managing Risk - A discussion on understanding, planning for, managing, and funding risk by focusing on practical tools public charities can use.

Session 7: Funding and Conducting Advocacy: Flashpoints for Private Foundations - Hear the key legal considerations for private foundations that are involved in conducting or funding advocacy. These include the IRS lobbying rules, other federal and state lobbying rules, personal versus professional activities of staff, and special considerations around elections.

Session 8: UBTI Therapy Session: Practical Approaches to Tax Reform and UBTI Compliance UBIT compliance has become much more challenging post-tax reform. Focus on practical methods of addressing those challenges, including obtaining expenses and gathering other data associated with employee parking, separating UBTI into silos, and finding offsets to mitigate additional UBIT.

Session 9: Investigations in Today's Woke Workplace - 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.

Includes: Audio Paper Slides

  • Total Credit Hours:
  • 8.75 | 1.00 ethics
  • Credit Info
  • TX, CA
  • Specialization: Estate Planning and Probate Law | Estate Planning and Probate Law | Tax Law | Tax Law
  • TX MCLE credit expires: 2/28/2021

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Credit

1. The Forms 990: 990, 990-EZ, 990-N, 990-PF & 990-T (Feb 2020)

Pam Alexanderson, Juliette N. Voskanian

1.00 0.00 0.00 1.00
Preview Materials

Download session materials for offline use

(mp3)
62 mins
(pdf)
26 pgs
Session 1 — 62 mins, credit 1.00
The Forms 990: 990, 990-EZ, 990-N, 990-PF & 990-T (Feb 2020)

Learn how to determine which form is required to be filed based on your organization's structure and size, and discuss the differences and similarities between the forms to understand the requirements for filing.

Originally presented at: Jan 2020 Nonprofit Organizations Fundamentals Workshop

Pam Alexanderson, Moss Adams - Albuquerque, NM
Juliette N. Voskanian, PwC - Philadelphia, PA

2. Fiduciary Duties and Conflicts of Interest (Feb 2020)

Kathleen (Katie) Gerber

1.00 0.00 0.00 1.00
Preview Materials

Download session materials for offline use

(mp3)
61 mins
(pdf)
19 pgs
Session 2 — 61 mins, credit 1.00
Fiduciary Duties and Conflicts of Interest (Feb 2020)

An overview of the fiduciary duties imposed on directors of nonprofit corporations and trustees of charitable trusts under state law and the conflict of interest rules under state law and U.S. federal tax law.

Originally presented at: Jan 2020 Nonprofit Organizations Fundamentals Workshop

Kathleen (Katie) Gerber, Thompson & Knight LLP - Dallas, TX

3. Perspectives from Former Regulators on Charitable Oversight (Feb 2020)

Chelsea R. Rubin, Susan K. Staricka

1.00 0.00 0.00 1.00
Preview Materials

Download session materials for offline use

(mp3)
63 mins
(pdf)
12 pgs
(pdf)
19 pgs
Session 3 — 63 mins, credit 1.00
Perspectives from Former Regulators on Charitable Oversight (Feb 2020)

Gain insight into expectations of the IRS and State Office of the Attorney General in the context of operations and management, board duties, and compliance review. Plus, hear tips on communicating positively and effectively on behalf of nonprofit organizations.

Originally presented at: Jan 2020 Nonprofit Organizations Fundamentals Workshop

Chelsea R. Rubin, Morgan, Lewis & Bockius LLP - Washington, DC
Susan K. Staricka, Staricka Law, PLLC - Austin, TX

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

Tomer Inbar, Michelle Michalowski

1.50 0.00 0.00 1.50
Preview Materials

Download session materials for offline use

(mp3)
98 mins
(pdf)
35 pgs
(pdf)
13 pgs
Session 4 — 98 mins, credit 1.50
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 at: Jan 2019 Nonprofit Organizations Institute

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

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

Jody Blazek, Nishka Chandrasoma

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp3)
42 mins
(pdf)
11 pgs
Session 5 — 42 mins, credit 0.75
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 at: Jan 2019 Nonprofit Organizations Institute

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

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

Katherine Karl, Nicola Fuentes Toubia

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp3)
45 mins
(pdf)
25 pgs
(pdf)
11 pgs
Session 6 — 45 mins, credit 0.75
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 at: Jan 2019 Nonprofit Organizations Institute

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

7. Funding and Conducting Advocacy: Flashpoints for Private Foundations (Feb 2020)

Kimberly Eney, Elizabeth Peters

0.75 0.00 0.00 0.75
Preview Materials

Download session materials for offline use

(mp3)
47 mins
Paper
(pdf)
2 pgs
Paper
(pdf)
2 pgs
(pdf)
15 pgs
Session 7 — 47 mins, credit 0.75
Funding and Conducting Advocacy: Flashpoints for Private Foundations (Feb 2020)

Hear the key legal considerations for private foundations that are involved in conducting or funding advocacy. These include the IRS lobbying rules, other federal and state lobbying rules, personal versus professional activities of staff, and special considerations around elections.

Originally presented at: Jan 2020 Nonprofit Organizations Institute

Kimberly Eney, Latham & Watkins LLP - Washington, DC
Elizabeth Peters, The William and Flora Hewlett Foundation - Menlo Park, CA

8. UBTI Therapy Session: Practical Approaches to Tax Reform and UBTI Compliance (Feb 2020)

Ray Bunyard, Justin J. Lowe

1.00 0.00 0.00 1.00
Preview Materials

Download session materials for offline use

(mp3)
57 mins
(pdf)
14 pgs
Session 8 — 57 mins, credit 1.00
UBTI Therapy Session: Practical Approaches to Tax Reform and UBTI Compliance (Feb 2020)

UBIT compliance has become much more challenging post-tax reform. Focus on practical methods of addressing those challenges, including obtaining expenses and gathering other data associated with employee parking, separating UBTI into silos, and finding offsets to mitigate additional UBIT.

Originally presented at: Jan 2020 Nonprofit Organizations Institute

Ray Bunyard, Baylor Scott & White Health - Dallas, TX
Justin J. Lowe, Ernst & Young LLP - Washington, DC

9. Investigations in Today's Woke Workplace (Feb 2019)

DeDe Church

1.00 1.00 0.00 1.00 | 1.00 ethics
Preview Materials

Download session materials for offline use

(mp3)
59 mins
(pdf)
21 pgs
Session 9 — 59 mins, credit 1.00 | 1.00 ethics
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 at: Jan 2019 Nonprofit Organizations Institute

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

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