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Online Manual

Charitable Nonprofits

Charitable organizations are under increasing scrutiny – are you following the rules? Successfully operating a tax-exempt California charitable corporation is complicated, particularly in light of post-Enron corporate governance rules and increasing focus and scrutiny by the Internal Revenue Service. Purchase these reference materials and get an overview of a broad range of corporate and tax issues you need to know. This reference set will cover basic corporate governance, 501(c)(3) tax exemption, the differences between public charities and private foundations, dealing with conflicts of interest and unrelated business activities, the rules surrounding lobbying and political activities, and the new IRS Form 990 rolled out in 2008. Don’t miss these reference materials on important issues affecting charitable organizations in California. Benefits for You •Learn how to handle nonprofit governance issues with confidence •Find out what you need to know to keep your 501(c)(3) status •Put an end to confusion – understand the differences between private foundations and public charities •Get up to speed on charities and lobbying •Get answers to your toughest questions about unrelated business income
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview
— Ingrid Mittermaier
California Nonprofit Public Benefit Corporations
— Ingrid Mittermaier and Carole J. Trent
  • Traditional Fiduciary Duties
  • Preserving Charitable Assets
  • Focus on Governance and Board Role, Including New Form 990
  • California Filings with FTB and AG
Section 501(c)(3) Basics
— Joey Neugart
  • Exemption under Section 501(c)(3)
  • Organized and Operated for Charitable Purposes
  • Respecting Restrictions Imposed under 501(c)(3)
Why Qualify as a Public Charity
  • Brief Overview of Private Foundation Rules
  • Advantages of Public Charity over Private Foundation Status
  • Donor Consequences
Understanding Public Charities Better
— Stephanie L. Petit and Carole J. Trent
  • How Can A 501(c)(3) Qualify as a Public Charity?
  • New Laws Affecting Supporting Organizations
  • Use of Donor-Advised Funds
  • Getting Public Charity Information on Form 990 Right
Conflicts of Interest
— Nancy E. McGlamery
  • Avoiding Excess Benefit Transactions under Federal Tax Law
  • Avoiding Self-Dealing Transactions under California Law
  • Use of Conflict of Interest Policies
Lobbying and Political Activities of 501(c)(3) Organizations
— Eric K. Gorovitz and Carole J. Trent
  • Lobbying and Electioneering Limits under Federal Tax Law
  • Federal Lobbying Disclosure Rules
  • State Campaign Finance Law Issues (Ballot Measures)
  • Getting Lobbying Information on Form 990 Right
Unrelated Business Income Tax
— Nancy E. McGlamery and Carole J. Trent
  • When Does Earned Income of a Charity Result in Taxes?
  • How Can Taxes on Income Be Minimized?
  • When Can Too Much Taxable Income Affect Exempt Status?
  • Form 990-T: Pointers on How to Calculate and Report UBIT
Top 10 Foot Faults on Completing the New Form 990
— Carole J. Trent
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

Online Manual

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Ingrid Mittermaier – Moderator

Adler & Colvin

  • Principal in the San Francisco law firm of Adler & Colvin
  • Former member of the executive committee of the State Bar of California’s Taxation Section, and past chair of the tax-exempt organizations committee of the Taxation Section
  • Contributor to various publications; most recently a chapter entitled “United States and California Law” in Charity Law, a part of the European Lawyer Reference Series, (October 2012) and co-writer of “Operating in Two Worlds: Tandem Structures in Social Enterprise”, The Practical Tax Lawyer, Fall 2011
  • Member of the adjunct faculty at the University of San Francisco
  • J.D. degree, University of California, Berkeley School of Law Boalt Hall; B.A. degree, with distinction, Phi Beta Kappa, Stanford University
  • Can be contacted at [email protected]

Eric K. Gorovitz

Adler & Colvin

  • Attorney at Adler & Colvin
  • Experience in lobbying, legislative drafting, policy development and media advocacy, and has helped nonprofits and foundations across the country to understand the federal tax rules governing their advocacy activities
  • Represents clients regarding nonprofit and foundation formation and governance, compliance with federal tax law, public policy advocacy, and the intersection of tax and election law
  • Former adjunct faculty member in the University of San Francisco’s School of Business and Professional Studies and as a visiting scholar in the School of Public Health at Johns Hopkins University
  • J.D. degree, Georgetown University Law Center; B.A. degree, Cornell University; M.P.H. degree, Johns Hopkins School of Public Health

e editor of the California Law Review, University of California, Berkeley School of Law Boalt Hall; A.B. degree, cum laude, Princeton University

Nancy McGlamery

Adler & Colvin

Nancy E. McGlamery

  • Attorney at the law firm of Adler & Colvin
  • Serves as Secretary of the Nonprofit and Unincorporated Associations Committee of the Business Law Section of the State Bar of California
  • Served as an adjunct faculty member at the University of San Francisco
  • Lectures for nonprofit professionals and legal advisors on tax and corporate governance issues affecting the sector
  • J.D. degree, New York University; B.A. degree, Swarthmore College
  • Can be reached at [email protected]

Joseph J. Neugart

Adler & Colvin

  • Attorney at Adler & Colvin
  • Member of the Social Enterprise Team at Adler & Colvin, and is a member of the Advancement Committee of Asylum Access, a San Francisco-based nonprofit
  • Member of the Exempt Organizations Committee of the ABA’s Tax Law Section and the Nonprofit Organizations Committee of the ABA Business Law Section
  • Speaker on nonprofit issues at the University of California at Berkeley, Stanford University and Northern California Grantmakers
  • Member of the Bar in California, Texas, and England and Wales
  • J.D. degree, University of Texas School of Law; B.A. degree in history and political science, Texas A&M University

Stephanie L. Petit, Esq.

Adler & Colvin

  • Principal at Adler & Colvin
  • Practice focuses on tax issues affecting public charities and private foundations, and corporate governance matters
  • Regularly speaks on nonprofit law, most recently for the Council on Foundations and Grant Managers Network national conferences
  • Exempt Organizations Department Editor, Journal of Taxation and an update author of CEB’s Advising California Nonprofit Corporations
  • Formerly practiced general business law and served as a law clerk to the Hon. Sidney R. Thomas of the U.S. Court of Appeals for the 9th Circuit
  • J.D. degree, Order of the Coif, associate

Carole Trent

Kieckhafer Schiffer & Company LLP

Carole J. Trent — Moderator

  • Director at Kieckhafer Schiffer & Company LLP
  • Active member of the firm's Family Financial Services and Expatriate Tax Practices
  • Practices in both compliance and consulting for individuals with inbound and outbound international taxation issues
  • Member of the American Institute of Certified Public Accountants as well as the California Society of Certified Public Accountants
  • Master’s studies in public administration, College of Urban and Public Affairs at the University of New Orleans; B.S. degree in accounting, Binghamton University
  • Can be contacted at [email protected]
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Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 386659
Published 2011
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