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Online Manual

Tax-Exempt Organizations in Ohio

Tax-exempt organizations are under increasing scrutiny - are you following the rules? Purchase these reference materials and stay abreast of the issues confronted by tax-exempt organizations. Our seasoned professionals will provide practical answers to your most pressing questions about Ohio regulations. Even if you have an accountant prepare your Form 990, you need to be aware of the information you will need to provide. Purchase these reference materials today and get an inside look at how to respond to confusing issues confronting tax-exempt organizations today. Take advantage of this opportunity to make sure you stay current and stay out of trouble. Benefits for You •Update your procedures now so year-end reporting will be easier •Improve your accuracy and efficiency, and stay audit-ready •Find out what you need to know to keep your 501(c)(3) status •Stay abreast of the latest issues and rules on fundraising reporting
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Why Lorman?

Over 32 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

Section 501(c)(3) Basics
— Edward M. Segelken
  • Exemption Under Section 501(c)(3)
  • Organized and Operated for Charitable Purposes
  • Respecting Restrictions Imposed Under 501(c)(3)
  • Brief Overview of Private Foundation Rules
  • Public Charity vs. Private Foundation Status
Conflicts of Interest
  • What Is a Conflict of Interest?
  • Creating and Using a Conflicts of Interest Policy
  • Excess Benefit Transactions Under Federal Law
  • Regulation by the Ohio Attorney General
Employee Benefits and Executive Compensation
— Greg M. Daugherty
  • Tax-Sheltered Annuity Plans Under the Final 403(b) Regulations
  • Differences Between 403(b) Plans and 401(k) Plans
  • Eligible 457(b) Nonqualified Deferred Compensation Plans
  • Ineligible 457(f) Nonqualified Deferred Compensation Plans
  • Severance and Other Post-Termination Benefits
Fundraising Reporting and Rules
— Annette Hoelzer, CPA, MT
  • Common Issues
  • Advertising vs. Sponsorship
  • What Records Must You Maintain?
  • Reporting on the 990
Unrelated Business Income (UBIT)
  • General Rules
  • Common and Not so Common Sources
  • Form 990T
  • Heightened IRS Focus
Financing for Tax-Exempt Organizations
— Jason L. George
  • Benefits of Tax-Exempt Financing
  • Who Can Borrow on a Tax-Exempt Basis?
  • What Can Be Financed on a Tax-Exempt Basis?
  • How Can the Project Be Financed? (e.g. Structures)
    • Historical
    • Recent/Current
    • Near Future
  • Preserving the Ability to Finance on a Tax-Exempt Basis
  • Tax Issues and Pitfalls
  • Overview of a Transaction – Case Study
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More Program Information

Why Lorman?

Over 32 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 does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 32 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

No photo available

Annette Hoelzer, CPA, MT – Moderator

S S & G Financial Services

  • Managing director with SS&G Financial Services, Inc., certified public accountants and advisers
  • Practices in tax with specialty areas in nonprofit and health care
  • Firm lead specialist in nonprofit tax
  • Frequent speaker on nonprofit topics
  • Frequent contributor as a ghost writer for a national nonprofit newsletter
  • Board member of the American Heart Association, Franklin University Accounting Advisory Council
  • Recent recipient of the Franklin University Credit to the Profession Award
  • Master’s degree in tax, Capital University
  • Can be contacted at 614-488-3126 or [email protected]
Greg M. Daugherty

Greg M. Daugherty

Porter Wright Morris & Arthur LLP

  • Partner in the office of Porter Wright Morris & Arthur LLP, Columbus, Ohio
  • Practice emphasizes all aspects of executive compensation and employee benefits
  • Conducts regular seminars and workshops on numerous executive compensation and employee benefits
  • Wrote several publications related to the areas of executive compensation and employee benefits
  • Member, American Bar Association; member, Columbus Bar Association and chairman of Employee Benefits Committee, 2011 to 2013; listed in the Ohio Super Lawyers Rising Stars Edition, 2009 and 2014; and licensed in Ohio
  • J.D. degree, The Ohio State University Moritz College of Law; B.S. degree in accountancy and economics, Miami University
  • Can be contacted at [email protected] or Twitter® @GDaughertyESQ
No photo available

Jason L. George

Frost Brown Todd LLC

  • Member in the Columbus office of Frost Brown Todd LLC
  • Practices in the lending and commercial services group
  • Serves as issuer’s counsel for various taxable and tax-exempt financings
  • J.D. degree, Indiana University School of Law; B.A. degree, DePauw University
  • Can be contacted at 614-559-7233 or [email protected]
No photo available

Edward M. Segelken, Esq.

Porter Wright Morris & Arthur LLP

  • Attorney in the law firm of Porter Wright Morris & Arthur LLP
  • Practices in trust and estate law and is particularly versed in the areas of charitable giving and tax-exempt organizations
  • Listed in The Best Lawyers in America and recognized by Ohio Super Lawyers
  • Adjunct professor at The Ohio State University Moritz College of Law
  • J.D. degree, magna cum laude, University of Michigan Law School; A.B. degree, summa cum laude, Wabash College
  • Can be contacted at 614-227-2017 or [email protected]
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Why Lorman?

Over 32 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: 383039
Published 2013
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