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Tax-Exempt Organizations in Oregon

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. These reference materials will provide practical answers to your most pressing questions about Oregon 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 •Get answers to your toughest questions about unrelated business income •Find out what you need to know to keep your 501(c)(3) status •Stay abreast of the latest issues and new rules facing tax-exempts today Learning Objectives •You will be able to describe how to form a tax-exempt organization. •You will be able to identify handling contributions and tax deductions. •You will be able to discuss employment issues. •You will be able to review treasury form 990.
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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

Forming a Tax-Exempt Organization
— L. David Connell
  • Choosing the Right Entity and Other Preliminary Considerations
  • Membership and Governance Structures
  • Articles of Incorporation – Key Provisions and Considerations
  • Bylaws – Key Provisions and Considerations
  • Other Documents and Filing Requirements
Establishing Tax-Exempt Status With the IRS
— Heather A. Kmetz
  • Nonprofit vs. Tax-Exempt
  • Determining the Type of Tax-Exempt Organization Under the IRC
  • 501(c)(3): Public Charity or Private Foundation?
  • IRS Application Process for 501(c)(3) – Form 1023
  • IRS Application Process for Other 501(c) Categories That Qualify for Exemption
  • Required Annual or Periodic Federal and State Filings
Duties and Potential Liability of Directors and Officers
— L. David Connell
  • Fiduciary Duties and Indemnification
  • Conflicts of Interest
  • Private Inurement and Private Benefit
  • Excess Benefit Transactions and Intermediate Sanctions
Handling Contributions and Tax Deductions
— Heather A. Kmetz
  • Types of Gifts: Advising Clients on Accepting Money and Property
  • Public Support Tests/Handling Unanticipated Funds
  • Tax Deductions and Substantiation Requirements
  • Current IRS Focus
Unrelated Business Taxable Income (UBTI)
— Dan Eller
  • Defining and Identifying UBTI
  • Common Misconceptions
  • Exceptions, Exemptions, and Traps for the Unwary
Treasury Form 990: Key Compliance Points and Disclosure Considerations
— Dan Eller
  • Disclosure Requirements
  • Documenting Actions by the Organization
Employment Issues
— Leslie G. Bottomly
  • Current Employment Issues
  • Employment Issues Unique to Tax-Exempt Organizations
  • Executive Compensation
Restructuring and Terminating Tax-Exempt Organizations: Procedures and Pitfalls
— Heather A. Kmetz
  • Structuring Alliances and Networks
  • Merging or Consolidating With Another Tax-Exempt Organization
  • Dissolving a Tax-Exempt Organization: Steps, Forms and Filings Required
  • Distribution or Transfer of Assets
  • Insolvency Strategies
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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.

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

Leslie G. Bottomly – Moderator

Ater Wynne LLP

  • Partner in the law firm of Ater Wynne LLP
  • Advises nonprofit organizations and for profit enterprises on employment law matters
  • Practices in alternative dispute resolution, emerging business, global trade, health care, labor and employment, and litigation
  • Frequent speaker at conferences and seminars related to practice areas
  • J.D. degree, summa cum laude, Northwestern School of Law of Lewis and Clark College; B.A. degree, with honors and distinction, Stanford University
  • Can be contacted at 503-226-1191 or [email protected]

L. David Connell

Ater Wynne LLP

  • Partner with Ater Wynne LLP
  • Practice focuses on tax, business and nonprofit law
  • Regularly advises a variety of nonprofit and other tax-exempt organizations, including health care, charitable and educational organizations, industry consortiums and trade groups, Indian tribes, and tribal enterprises
  • J.D. degree, magna cum laude, J. Reuben Clark Law School, Brigham Young University; B.S. degree in accounting, Brigham Young University
  • Can be contacted at 503-226-8605 or [email protected]

Dan Eller

Schwabe, Williamson & Wyatt

  • Shareholder in the Portland, Oregon office of Schwabe, Williamson & Wyatt
  • Focuses on business and tax law, assisting clients with both transactional and controversy matters
  • Recently honored by the Oregon Tax Section’s New Tax Lawyer Committee as the Mentor of the Year in recognition of his generosity and dedication to mentoring
  • LL.M. degree in taxation, University of Washington School of Law; J.D. degree, Lewis and Clark Law School; M.S. degree in financial analysis, Portland State University; B.A. degree in business economics, University of California, Los Angeles
  • Can be contacted at 503-796-3762 or [email protected]

Heather A. Kmetz

Sussman Shank LLP

  • Partner and chair of the Tax Practice Group at Sussman Shank LLP
  • Tax lawyer who advises on matters of estate and wealth preservation planning, business succession planning, corporate and partnership law, nonprofit organizations law, trust and estate administration and other business transactional matters
  • Recognized as an Oregon Super Lawyer Rising Star in 2009 and 2011, and named one of the Portland Business Journal’s Forty under 40 in 2010
  • Has wrote several articles and is a frequent lecturer to businesses, nonprofits and industry-related organizations
  • J.D. degree and federal tax law certificate, Northwestern School of Law at Lewis & Clark College; B.S. degree, Medill School of Journalism, Northwestern University
  • Can be contacted at 503-227-1111 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: 390999
Published 2013
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