eCourses

THIS MONTH: Venturing Into the Future: Navigating AI Implementation, Training, and Usage in Your Organization • NIL Updates • Available Sources of Funds to Save a Home • Fiduciary Duties and LLC’s • My Mind Has A Mind of Its Own: Why Even Good Lawyers Are Lured Into Unethical Behavior by the Way Their Brains Work

Includes: Video Audio Paper Slides

THIS MONTH: Yet Another Acrimonious Election Year: The Challenge of Political Talk at Work (and On Social Media) • I Can’t Go For That (No Can Do): Celebrity Entities and Entanglements • Guardians of the Galaxy: General Counsel's Challenges in Managing Risk and Protecting a Nonprofit's Brand • 2024 Ethics Referendum: What Passed, What Didn’t, and What Now? • Consumer Mass Arbitration and Class Actions

Includes: Video Audio Paper Slides

This session addresses key tax issues relating to charitable giving currently faced by colleges and universities (and their donors). How should your institution handle donor requests for involvement in scholarship selections, or for race- or gender-based scholarship criteria? As sophisticated donors increasingly turn to strings-attached philanthropy, what opportunities and pitfalls are there in the qualified sponsorship UBTI rules and rules relating to completion of a gift? How can your institution’s donation acknowledgment and Form 8283/8282 practices impact your donors’ likelihood of successfully taking tax deductions for their gifts? Will your institution feel the impact of the newly proposed donor-advised fund regulations? The session discusses both the theory and practice of tackling these questions in the higher education environment.

Includes: Video Audio Slides

Includes: Video Audio Slides

An interactive game of Jeopardy with topics highlighting international issues including; BEPS 2.0, indirect and digital taxes, nexus and triggering permanent establishment, NSPM33, 117 compliance, audit notices, and more!

Includes: Video Audio Slides

A discussion of available credits and tips on working with campus partners to identify and quantify projects. The discussion is from the university perspective to highlight experiences and challenges we’ve encountered in working with the tax credits.

Includes: Video Audio Paper Slides

Walk through specific examples of operating agreements for joint ventures structured as a partnership. Learn what language you should include, what to watch out for and some common approaches to ensuring the joint venture will further tax-exempt purposes. This session is intended to provide a practical approach to joint ventures based upon real-world examples.

Includes: Video Audio Paper Slides

The new tax landscape with recent legislation and a significant budget increase for the IRS raises the risks and stakes in managing unrelated business taxable income (UBTI). This session discusses reporting UBTI for both alternative investments and other university operations, including issues that have arisen during the post pandemic period, such as debt from lines of credit, rent from unused office space, and the use of energy resources. Also, hear best practices, tips and planning strategies (including considerations for using a corporate blocker structure), to identify, quantify and minimize UBTI liabilities while maximizing tax savings. Proper management of these emerging UBTI challenges and concerns will provide executive management with awareness, avoiding unnecessary surprises, which may result in an increase in needed resources and support.

Includes: Video Audio Slides

Where are we today when it comes to Name, Image & Likeness? This session discusses the background and current state of NIL legislation from NCAA, Federal and State levels with a focus on institutional compliance.

Includes: Video Audio Slides

Highlight and discuss some of the hot topics higher education institutions are facing in the accounts payable and payroll spaces.

Includes: Video Audio Slides

This session addresses navigating the shifting tax landscape of audits due to the increased IRS budget and innovative information technology and discusses current issues in higher education that are being audited by the IRS and state taxing agencies. This session also explores best practices to prepare your institution for examinations, inquiries and compliance checks in the near future, including managing additional risks from new or emerging issues, bolstering files, communicating compliance to campus units and updating executive management on risks and resources.

Includes: Video Audio Paper Slides

Congress views tax exemption of colleges and universities as a subsidy to produce charitable goods and services for the benefit of society. Recently, some members of Congress have expressed the view that the subsidy entitles them to demand that schools adopt certain policies and procedures. Executive Branch agencies from the IRS and Treasury to Department of Education and Department of Labor are actively pursuing various regulatory agendas as well. These range from prohibiting investments in Chinese companies, attacks on endowments, setting tuition rates, requiring campus speech and antisemitism policy, regulating name image and likeness payments to student athletes, dictating what donor advised funds can do, granting authority to executive branch agencies to enact regulations furthering these and other positions. The federal government’s actions will impact your university. The question is: how will you respond?

Includes: Video Audio Slides

Session 01: Recent Developments in College and University Tax Law - Review recent tax law developments that affect the higher education community, such as Congressional legislation, IRS enforcement measures and pronouncements as well as judicial decisions. Discuss the impact on prevalent tax issues, including unrelated business taxable income, compensation and fringe benefits, charitable contributions, international activities, endowments, and reporting requirements. Session 02: Legislative and Policy Update; Playing Defense for 2024 and Preparing for 2025 - Gain insight into what has been and will be occurring in 2024 regarding taxation of universities, their endowments, and examinations of school conduct and governance policies. Discuss the upcoming 2024 elections and the impact on tax policy, including the expected rewrite of the 2017 tax bill and related issues.

Includes: Video Audio Paper Slides

This session provides an overview of the IRS rules and regulations applicable to tax-exempt bonds, including arbitrage rebate, private business use, and change in use of bond financed facilities, and provides an update on IRS enforcement and oversight in these areas. In addition, our university representative provides insight on how her organization manages its post-issuance tax compliance responsibilities.

Includes: Video Audio Slides

THIS MONTH: The Science of Readable Legal Writing • Techniques for Negotiating With Difficult Counterparties  • Election Year Issues: Political Engagement by Nonprofit Organizations • Bank Failures and Banking Distress • ​Safety and Texas Schools: Their Future Depends on What We Do Today • ​Dealing With the Problem of Opposing Counsel

Includes: Video Audio Paper Slides

Session 01: Let’s Chat About ChatGPT: Ethical Considerations in the Use of Generative AI - Since the introduction of ChatGPT and other generative AI tools, lawyers around the country have been getting into ethical hot water over their misuse of generative AI. Courts have responded with mandatory AI disclosures and certifications by attorneys. What are your ethical obligations in using AI, and how can you stay within the lines? Find out in this informative and entertaining presentation! Session 02: Philanthropy in Sports - Collegiate athletics draw significant attention, and revenues, to many institutions and associated nonprofit organizations. This presentation covers tax and legal considerations around such activity for organizations and donors, including "name, image and likeness" (NIL) structures, licensing/joint ventures, and sponsorships. Session 03: Overcoming School Challenges for Students with Disabilites - Having school-aged clients with a disability can provide unique challenges in their care. Learn about these challenges and potential solutions from the collaborative perspective of an education consultant and a nurse case manager. Session 04: Challenges Presented by Litigation Funding - District courts and parties continue to grapple with issues relating to litigation funding and the funders themselves. This panel discusses some of the more prominent challenges including disclosure requirements (e.g., Delaware), how to get a funded litigant to settle, and patent aggregation by funded entities. Session 05: Texas Public Information Act and Texas Open Meetings Act: How They Work - An overview of the requirements and procedures under Texas’ government transparency statutes and a look at some common issues.

Includes: Video Audio Paper Slides

This panel presents an overview of the latest in policy and regulation from the US Government affecting the nonprofit sector, including Congress, the IRS, the Courts, and the States. As in years past, there is a lot happening—affirmative action and race based grantmaking, campus politics and free speech, political campaign intervention and the limits of nonprofit advocacy, health care and community benefit, Congress’s power to tax wealth, and much more. This panel aims to help you stay abreast of current developments.

Includes: Video Audio Slides

Hear components of a Non-Profit Organization’s financial statements, including the footnotes, and how information tells the Non-Profit Organization’s financial story. Additionally, learn how to identify differences between the financial statements and the Form 990.

Includes: Audio Paper Slides

Since the end of the pandemic, charities are continuing to pursue various fundraising opportunities in the constant search for sustainable, unrestricted revenue. Through fundraising opportunities like events, commercial co-venture, and fundraising platforms, charities continue to struggle to maintain revenue streams. As consumer preference and regulatory environments change, charities will need to continue to adapt to changing circumstances, as well as adapt to the introduction of newer models of raising revenue.

Includes: Video Audio Paper Slides

This session approaches impact investments from the 'other side,' examining the legal issues that matter equally to return-driven investors. Delve into the legal structures and key terms of common forms of equity and debt investments to understand the issues and considerations that shape financial returns but also have significant implications for achieving impact.

Includes: Audio Slides