2021 Nonprofit Organizations eConference

Nonprofit Sector Update, Part I (Mar 2021)

Hindsight is 2020! Reflect on the wild year that was, and how it affected nonprofits. Turning the page, hear about the outlook for tax legislation affecting the nonprofit sector in the 117th Congress and the current regulatory environment. Also explore the impact of the new Supreme Court majority on tax statutes and regulations, and what that may mean for nonprofits now and for many years to come. 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Christopher Arneson, U.S. Senate Committee on Finance - Washington, DC
Alexander L. Reid, Morgan, Lewis & Bockius LLP - Washington, DC

MASTER CLASS A: Governance and Fiduciary Issues for Charitable Organizations in the Age of Crisis (Mar 2021)

This panel will consider prudent nonprofit decision-making in a period of crisis such as the COVID-19 pandemic. Topics include the decision-making boundaries between and among the board, board committees, and management; the role of formal delegations of authority to manage rapidly changing circumstances; the use of enhanced endowment draws, lines of credit, furloughs, cash-flow analyses, and iterative budgeting to manage shut-downs and other revenue challenges; the establishment and maintenance of morale and good will among staff, board members and other volunteers; and the reassessment of policies and procedures in anticipation of the next crisis. 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Katherine Karl, The Humane Society of the United States - Washington, DC
John Sare, Patterson Belknap Webb & Tyler LLP - New York, NY
James P. Joseph, Arnold & Porter Kaye Scholer LLP - Washington, DC

The Essential Elements of a Fiduciary’s Duties in Managing a Charity’s Investment Portfolio and Advanced Considerations During Economically Challenging Times (Mar 2021)

Understand the essential elements of the fiduciary duties applicable to the management of a charitable organization’s investment portfolio, including under the Uniform Prudent Management of Institutional Funds Act, and explore advanced considerations arising during economic downturns. Being prepared for an economic downturn involves unique considerations for the fiduciaries responsible for overseeing a charity’s investment portfolio. Delve into common real world scenarios and practical considerations, including borrowing from endowments or otherwise restricted funds and temporarily adjusting appropriations from endowments.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Kathleen (Katie) Gerber, Thompson & Knight LLP - Dallas, TX
Danika Hudik Mendrygal, Mendrygal Law, PLLC - Dallas, TX

Governing in Crisis Mode: General/State Law Fiduciary Issues (Mar 2021)

An internal crisis such as a finance director embezzling millions or an external crisis such as a global pandemic can create extremely challenging conditions for nonprofit organizations. Directors and officers must maintain fiduciary duty obligations as they govern through the crises. Review applicable fiduciary duties and hear tips for stewarding your organization through the storm.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Susan K. Staricka, Staricka Law, PLLC - Austin, TX
Nicola Fuentes Toubia, Fuentes Toubia, PLLC - Houston, TX

Fundraising, Gift Acceptance, and Donor Relations: Now vs. Before (Mar 2021)

As a result of the pandemic, nonprofits have been forced to creatively adapt fundraising models and ways to connect to donors. Discuss how the rapid pivot in fundraising has challenged the nonprofit’s ability to respond to constantly-changing COVID-19 restrictions, complex regulatory regimes, donor fatigue and completely novel approaches that push legal and tax boundaries.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Jonathan S. Blum, Polsinelli PC - Dallas, TX
Sara Hall, ALSAC/St. Jude Children's Research Hospital - Memphis, TN

Bankruptcy and Restructuring (Mar 2021)

Practical considerations for nonprofits impacted by their own financial distress or the financial distress of key partners (including donors, suppliers, and contract counterparties).

Originally presented: Jan 2021 Nonprofit Organizations Institute

Brian P. Guiney, Patterson Belknap Webb & Tyler LLP - New York, NY
Jeffrey E. Sher, Fizer Beck - Houston, TX

MASTER CLASS B: Hard Don't, Soft Don't: Activity-Based Issues and Pressure Points (Mar 2021)

A practical guide to navigating common operational issues. Consider varied activities and operations – grants and direct programmatic activities, strategic transactions, compensation arrangements and more – through both a legal and reputational lens. Gain insight on policies and procedures that promote organizational compliance, resilience and nimbleness. 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Philip Hackney, University of Pittsburgh School of Law - Pittsburgh, PA
Michelle Michalowski, PwC - Washington, DC
Maura L. Whelan, Simpson Thacher & Bartlett LLP - New York, NY

Public Charity Considerations (Mar 2021)

Public charities regularly navigate a variety of legal and reputational issues when making operational and strategic decisions. Consider operational and strategic issues related to a charity’s disqualified persons, its sources of support, and its relationships with other entities and its constituencies, through a compliance lens.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Laura E. Butzel, Patterson Belknap Webb & Tyler LLP - New York, NY
Edward T. Chaney, Schell Bray PLLC - Chapel Hill, NC

Private Foundation Considerations (Mar 2021)

Private Foundations face unique challenges with compliance issues. Learn how to navigate the hard don'ts and soft don'ts for maximum flexibility, with a focus on taxable expenditures, private benefit, self-dealing and reputational risks.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Erica Guyer, The Rockefeller Foundation - New York, NY
Katherine E. Kurtzman, Ernst & Young LLP - Chicago, IL

Compensation Pitfalls and Traps (Mar 2021)

Examine both common and complex issues in nonprofit compensation, including establishing reasonable compensation, compliance with new Section 4960, and COVID-related impacts.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Bridget M. Weiss, Arnold & Porter Kaye Scholer LLP - Washington, DC
James F. Wynn II, Quatt Associates - Washington, DC

Forms 990 and 990-PF: Practical Considerations (Mar 2021)

While the 990’s reporting relating to tax edicts (“hard don’ts”) occupy less than 10% of the Form, the bulk of the 990 (and parts of the 990-PF) explores the filer’s management practices and a wide array of its activities. The latter arenas are readily mined by the press, IRS and state regulators, and community stakeholders, and that reality informs the often-ignored “soft don’ts” that this session will address. 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Jody Blazek, Blazek & Vetterling - Houston, TX
Eve Borenstein, Harmon, Curran, Spielberg & Eisenberg, Washington, DC - Eve Rose Borenstein, LLC, Minneapolis, MN

Nonprofit Sector Update, Part II: The Stimulus Programs and Beyond (Mar 2021)

The COVID-19 crisis and the associated economic down turn left nonprofits with reduced resources and greater need for their services. It also exposed glaring gaps in our health and economic safety nets that may provide a roadmap for future philanthropic efforts and community interventions. As federal aid programs rolled out, it was unclear to many where nonprofits fit in. Review federal assistance provided to nonprofits in 2020, discuss changes that may be forthcoming in 2020, and consider what the future holds for federal subvention beyond the tax law.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Dean A. Rosen, Mehlman Castagnetti Rosen & Thomas - Washington, DC
Doug Varley, Caplin & Drysdale, Chartered - Washington, DC

MASTER CLASS C: Commerciality (Mar 2021)

How are non-profits intersecting with corporations and capital markets in new ways (via limited partnerships, joint ventures, investments and platforms to aggregate capital) designed accelerate impact and attract mainstream capital outside of philanthropy?

Originally presented: Jan 2021 Nonprofit Organizations Institute

Susan H. Mac Cormac, Morrison & Foerster LLP - San Francisco, CA
Ruth M. Madrigal, KPMG LLP - Washington, DC
David A. Shevlin, Simpson Thacher & Bartlett LLP - New York, NY

UBI and Sponsorship (Mar 2021)

Know the difference; Is that sponsorship taxable or not?

Originally presented: Jan 2021 Nonprofit Organizations Institute

Michaela J. Cromar, CliftonLarsonAllen LLP - Fort Worth, TX
Caroline Waldner, Morgan, Lewis & Bockius LLP - Washington, DC

Joint Ventures (Mar 2021)

Joint ventures can be a great way to achieve economies of scale to reduce costs, try out a new program without taking on all of the responsibilities, or monetize underused assets. Address various available legal structures, tax implications, strategic negotiating points, and disclosures and reporting for joint ventures.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Ofer Lion, Seyfarth Shaw LLP - Los Angeles, CA
Darren B. Moore, Bourland, Wall & Wenzel, P.C. - Fort Worth, TX

Complex Organizational Structures (Mar 2021)

Discuss different arrangements involving both nonprofit and for-profit entities, reasons to consider a more complex structure, and managing the relationships between multiple entities. Review key tax and nonprofit legal issues as well as practical considerations that we have encountered in structuring and advising on these arrangements.
 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Samuel Greenberg, Ernst & Young LLP - Los Angeles, CA
David A. Levitt, Adler & Colvin - San Francisco, CA

Impact Investing (Mar 2021)

Using real-life examples, explore how key exempt org considerations affect structure, economics, and talent when investing for impact. 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Brittany Cvetanovich, Ropes & Gray - Chicago, IL
Kevin Saunders, Accion - Cambridge, MA

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Originally presented: Jan 2021 Nonprofit Organizations Institute

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Originally presented: Jan 2021 Nonprofit Organizations Institute

Activism and Engagement by Charities (Mar 2021)

Explore the ways in which charities effectively engage in policy advocacy and activism, including: (i) structures that charities use to build and sustain issue advocacy movements (e.g., group rulings, chapter networks, collaborating with 501(c)(4) affiliates); (ii) the legal intersection between charitability and activism, focusing on civil disobedience in particular; and (iii) different types of activism (grassroots organizing, demonstrations, lobbying, and social media activism). Along the way, highlight the importance of risk mitigation strategies, and the ever-increasing role of social media in issue advocacy.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Diara M. Holmes, Loeb & Loeb - Washington, DC
Andrew Schulz, New Venture Fund - Washington, DC

Election 2020 Lessons Learned: Techniques and Activities (Mar 2021)

The 2020 elections brought new challenges for exempt organizations seeking ways to be involved while complying with their tax exempt status. This session will cover issues such as operating affiliated 501(c)(3)s, 501(c)(4)s, and political committees; guidance for 501(c)(3)s working with non-501(c)(3) organizations; special compliance issues for virtual electoral efforts; and how the rules governing election-related activity apply to disputes about election results after election day.

Originally presented: Jan 2021 Nonprofit Organizations Institute

John Pomeranz, Washington, DC

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Originally presented: Jan 2021 Nonprofit Organizations Institute

Texas Legislative and Public Policy Update (Mar 2021)

The 2021 Texas Legislature regular session will present unprecedented issues and challenges for the state’s leadership and elected officials and will impact nonprofit organizations, state associations, foundations and social service groups in various ways. Two veteran observers of the political and public policy scene will preview legislative, regulatory and policy developments.

Originally presented: Jan 2021 Nonprofit Organizations Institute

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

Year in Review (Mar 2021)

Review current developments in the federal tax law concerning nonprofit organizations, with emphasis on recent legislation, proposed and final regulations, IRS rulings, and court opinions. Focus on qualification for tax exemption, application for recognition processes, private inurement and private benefit doctrines, public charity status, donor-advised funds, the commerciality doctrine, private foundation rules, governance, legislative and political campaign activity, unrelated business, joint ventures, charitable giving, and fundraising, with some constitutional law added.

Originally presented: Jan 2021 Nonprofit Organizations Institute

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

MASTER CLASS E: Cybersecurity During a Pandemic: What To Do Now To Help Protect Your Organization Against Cyberattack (Mar 2021)

Organizational cybersecurity is a significant challenge in normal times. During the pandemic, with limited resources and geographically dispersed staff, including IT and information security personnel, the challenge can feel insurmountable. Discuss the current elevated threat landscape and ways in which nonprofits can improve and bolster their defenses to cyber-attacks, despite the ongoing workplace burdens associated with COVID-19.

Originally presented: Jan 2021 Nonprofit Organizations Institute

John E. Ansbach, Stroz Friedberg - Dallas, TX

Practical Issues around Data Protection (Mar 2021)

An overview of steps your organization can take to help protect your data, including practical tips on developing your action plan for responding to a cybersecurity breach. 

Originally presented: Jan 2021 Nonprofit Organizations Institute

Cheryl M. Burtzel, Spencer Fane LLP - Austin, TX

Liability Issues (Mar 2021)

Focus on liability related issues for non-profits, including Directors' and Officers' liability and COVID-19 related liability issues.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Ashley M. Hunter, HM Risk Group - Austin, TX
Leslie C. Thorne, Haynes and Boone, LLP - Austin, TX

Cybersecurity and Data Protection Considerations in Work-From-Home Policies (Mar 2021)

An overview of key issues to consider in developing or updating work-from-home policies as they relate to cybersecurity and data protection, including information fluidity, third party access to employee assets, Zoom and other platform security concerns, and more.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Jason Boulette, Boulette Golden & Marin L.L.P. - Austin, TX

Investing in Equity Minded Leadership in Higher Education (Mar 2021)

As we look to close racial, gender, economic and other equity gaps in higher education, we must also look to the role of leadership in meeting such aims. This session will cover how the Sloan Foundation is thinking about equity minded leadership and provide a sneak peek into forthcoming findings from a Sloan-funded study on the topic.

Originally presented: Jan 2021 Nonprofit Organizations Institute

Lorelle L. Espinosa, Alfred P. Sloan Foundation - New York, NY
Elizabeth Holcombe, University of Southern California - Los Angeles, CA