eCourses

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

Session 01: Setting Up a Nonprofit: State Law and Organizational Issues and Considerations - Establishing a solid legal and tax foundation is essential for nonprofits. This presentation addresses how to prevent organizational building blocks from becoming missional roadblocks. Session 02: Applying for and Maintaining Tax-Exempt Status - Hear what you need to know to become tax exempt and to stay that way. Session 03: Reporting Obligations for Section 501(c)(3) Organizations - Explore compliance requirements for charitable organizations with IRC section 501(c)(3) status. Provide a framework for the reporting obligations at the federal and state levels. The federal reporting discussion will concentrate on the key reporting items of the Form 990 and when other forms may be required. Discuss the high-level requirements for state registrations for nonprofits, charitable trusts and charitable solicitations. Session 04: Regulatory Horizons Interplay: State and Federal Enforcement - Ex-regulators for both the IRS and states attorney general offices provide perspectives on enforcement activity from the “outside," including a discussion on cooperation amongst the states’ AGs, and communication between state regulators/the IRS. Are they sharing? How does one’s enforcement efforts affect the other? Session 05: IRS Audits - An IRS audit won’t happen to my organization, you say—until it does. Audit preparedness should be at the center of any good compliance regime for a Section 501(c)(3) public charity or private foundation, whether you’re audited this year or in 2030. Review the basics of an IRS audit and gain practical advice on preparing for, understanding, managing, and ultimately surviving the audit process. Session 06: Governance: Essential Organizational Policies and Protections - A strong set of policies serve as a key building block in good governance and organizational effectiveness. This session offers an overview and discussion of a number of standard organizational policies to better understand not only the nature of the policies and their format but also what they are designed to accomplish and how they interact with insurance and tie into an overall compliance program. Session 07: Governance: Managing an Internal Investigation - Explore the anatomy of an internal investigation from a governance perspective— from the allegations, through the first moves and the next steps, to the investigation’s findings and aftermath. An internal investigation can be a complex, fast moving and highly fraught legal experience not for the faint of heart and understanding the role of the board is imperative to a successful outcome. The scope (and costs) can easily get out of hand, and there are many landmines hidden throughout the process. Discuss the following with a special focus on the governance considerations: Who do you tell and when (the executive team, the executive committee, the board, key donors or other stakeholders)? What is the role of each stakeholder and how do you navigate disagreements? Do the allegations warrant a full-fledged investigation or would that be an over-reaction? Do you bring in outside counsel or other third parties (forensic accountants or other experts) and when? What is the proper scope of an investigation? What are the legal and privilege issues involved, in particular when interviewing employees and former employees? What are the communications/PR concerns? What do you do with the findings? Do you do a written report? What should come out of the investigation (employment actions, governance reforms)? Do you self-report to the IRS or other regulators? What do you make public and when? And what is the role of the board (or a board or special committee) in navigating each of these questions? Session 08: Protecting Your Nonprofit Client: Opinions, Privilege, and Return Positions - A practical overview of the legal requirements of tax opinions, the attorney-client privilege in tax situations, and the various types of tax advice on return positions. Discuss the myriad of penalties on organizations and tax return preparers. Hear real-world examples of problems that non-profit organizations face and best practices to solve those problems. Session 09: Commercial Activities and UBIT - Exempt organizations are increasingly focused on generating additional revenue, capitalizing on tangible and intangible assets, and partnering with for-profit entities. This session will cover trends in the area, instances of how the UBIT rules apply, and examples of how including tax in early stage project/revenue planning can add value, improve post-tax returns, and avoid unpleasant surprises. Session 10: Election Year Issues: Political Engagement and Affiliated Structures - A practical exploration of the rules regarding political engagement across the nonprofit sector, including how to maximize impact through the use of affiliated structures. Session 11: MASTER CLASS: Accounting for Non-Profits: Understanding the Balance Sheet and Financial Statements (and the Form 990 Connection) - 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. Session 12: Cybersecurity and Data Protection Issues Affecting Non-Profits - Many nonprofits collect and store sensitive personal information that is protected by law from identity theft. When there is a breach of the security protecting this sensitive personal information, that poses a risk for the individuals whose data was disclosed, and for the nonprofit that will now potentially be subject to liability for the data breach. This presentation features takeaways for non-profits about how to - at a minimum - assess the risks of a data security breach, and protect its data from unauthorized disclosure.

Includes: Video Audio Paper Slides

Hear what you need to know to become tax exempt and to stay that way.

Includes: Video Audio Slides

From cultural incubators for artists to community-anchored developments linking preschool with affordable housing, hear from veteran community developments professionals about innovations happening in their field. In this interactive panel, learn about strategies being deployed on the front lines to support the development of affordable and equitable communities, in an increasingly complex and dynamic landscape.

Includes: Video Audio Paper Slides

A conversation around how brands, organizations and nonprofits can best leverage digital platforms (including social media) to raise funds and awareness, how to spot legal issues, such as trademark, copyright, influencer disclosures, endorsements, publicity rights, music rights, CCVs, contests, matches and more, and best practices to follow when nonprofits have unique legal considerations.

Includes: Audio Slides

Many nonprofits collect and store sensitive personal information that is protected by law from identity theft. When there is a breach of the security protecting this sensitive personal information, that poses a risk for the individuals whose data was disclosed, and for the nonprofit that will now potentially be subject to liability for the data breach. This presentation features takeaways for non-profits about how to - at a minimum - assess the risks of a data security breach, and protect its data from unauthorized disclosure.

Includes: Video Audio Slides

Who does regular program grants anymore? In an era when philanthropy is changing rapidly, the needs of philanthropists and the emerging fields they fund are shifting equally as fast. Direct charitable activities and recoverable grants are increasingly popular tools for achieving funders’ charitable goals—learn how foundations can use them effectively. Similarly, deployment of funds to the field through fiscal sponsors and intermediaries is on the rise—what are the legal and practical considerations for using these funding mechanisms?

Includes: Video Audio Slides

Session 01: Election Year Issues: Political Engagement and Affiliated Structures - A practical exploration of the rules regarding political engagement across the nonprofit sector, including how to maximize impact through the use of affiliated structures. Session 02: Federal Election Law and Ethics Rules: What Charities Need to Know -  Most charities know their 501(c)(3) tax status permits them to educate voters on a nonpartisan basis, and engage in limited legislative lobbying, while prohibiting intervention in candidate campaigns for public office entirely. But several activities permitted by federal tax law for charities are nonetheless regulated by federal election law, adding another layer of legal compliance. Charities also need to follow government ethics rules when working with elected and other federal public officials. Gain insight on these intersecting legal frameworks.

Includes: Video Audio Slides

Explore many of the employment issues facing non-profit organizations, including employee compensation and competition, unionization, and the role of AI tools.

Includes: Video Audio Paper Slides

A discussion of both common and unusual related party transactions, as well as the impact of the excess benefit rules under Section 4958 and how transactions can be managed to address or mitigate the federal tax implications.

Includes: Audio Slides

Session 01: Exploring the Contours of Charitability: Economic Development, Community Revitalization, Poverty Alleviation - As philanthropy seeks to help solve complex interrelated global problems such as climate change, hunger, income inequality, economic development, and poverty while often collaborating with governments, development financial organizations, for profit entities and non-governmental organizations, how should innovative programs and novel interventions be grounded in traditional bases of charitability? This two-part panel examines means of assessing and articulating charitability in the context of increasingly sophisticated philanthropic strategies. Session 02: Exploring the Contours of Charitability: Scientific Research, Education and the Environment

Includes: Video Audio Paper Slides

Managing risk can seem fraught with issues from deciding how frequently to conduct enterprise-wide assessments to securing buy-in from business leaders. Discuss the pros and cons of external versus internal risk assessments, tools for managing risk, and practical examples of successful and unsuccessful approaches.

Includes: Video Audio Slides

Hear an overview of why measuring outcomes matters from a legal perspective, as it relates to both grantmaking and impact investing, and explore a real-world example of how this plays out in practice using the Michael and Susan Dell Foundation’s impact management system that is used to monitor the effectiveness of the Foundation’s global investment portfolio. Gain a high-level understanding of why and how to measure outcomes and to facilitate insights and ideas for practitioners engaged in similar work.

Includes: Audio Slides

An overview of different types of intellectual property, and discussion regarding common issues faced by nonprofits in managing copyright and trademark issues, including private benefit, ownership, rights to use, and public distribution. Explore case studies to identify common pitfalls and practical solutions.

Includes: Audio Paper Slides

Session 01: Governance: Essential Organizational Policies and Protections -  A strong set of policies serve as a key building block in good governance and organizational effectiveness. This session offers an overview and discussion of a number of standard organizational policies to better understand not only the nature of the policies and their format but also what they are designed to accomplish and how they interact with insurance and tie into an overall compliance program. Session 02: Governance: Managing an Internal Investigation -  Explore the anatomy of an internal investigation from a governance perspective— from the allegations, through the first moves and the next steps, to the investigation’s findings and aftermath. An internal investigation can be a complex, fast moving and highly fraught legal experience not for the faint of heart and understanding the role of the board is imperative to a successful outcome. The scope (and costs) can easily get out of hand, and there are many landmines hidden throughout the process. Discuss the following with a special focus on the governance considerations: Who do you tell and when (the executive team, the executive committee, the board, key donors or other stakeholders)? What is the role of each stakeholder and how do you navigate disagreements? Do the allegations warrant a full-fledged investigation or would that be an over-reaction? Do you bring in outside counsel or other third parties (forensic accountants or other experts) and when? What is the proper scope of an investigation? What are the legal and privilege issues involved, in particular when interviewing employees and former employees? What are the communications/PR concerns? What do you do with the findings? Do you do a written report? What should come out of the investigation (employment actions, governance reforms)? Do you self-report to the IRS or other regulators? What do you make public and when? And what is the role of the board (or a board or special committee) in navigating each of these questions?

Includes: Video Audio Paper Slides

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.

Includes: Video Audio Paper Slides

Session 01: Private Philanthropy: Alternative [or Complementary] Structures - While a private foundation may be the most traditional choice for private philanthropy, there are various other structures that may be employed by philanthropists. How do the various private philanthropic structures compare and when might one or more alternatives be used? This panel covers the options and discusses practical examples. Session 02: Structuring for Efficiency (Compliantly): Sharing, Services, Self-Dealing, and Co-Investing in the Family Office/LLC Context - A discussion of techniques and structures for leveraging the shared resources of a family office while navigating the private foundations excise tax regime, including governance, structuring, and tax issues.

Includes: Video Audio Slides