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Provided by: Lorman Education Services Tax-Exempt Organizations |
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8:00 am - 8:30 am Registration
8:30 am - 8:45 am Basic Forms of Nonprofit Organizations
- Louis E. Michelson, Esq.
- Unincorporated Associations
- Nonprofit Corporations
- Charitable Trusts
- Other Special Purpose Corporations
8:45 am - 9:30 am Nonprofit Corporation Rules in California
- Louis E. Michelson, Esq.
- Governing Law and Governmental Regulation
- Structuring Corporate Management and Members
- Standards of Conduct
- Transactions Between Nonprofit Corporations and Directors
- Directors, Liability and Insurance
9:30 am - 10:00 am Nonprofit Integrity Act of 2004
- Lawrence M. Lebowsky, Esq.
- Governance
- Fundraising and Commercial Fundraisers
10:00 am - 10:10 am Break
10:10 am - 12:00 pm Tax Treatment of Nonprofit Organizations
- Louis E. Michelson, Esq.
- Classes of Tax-Exempt Organizations Under Federal Law
- General Requirements for Exemption Under IRC Section 501(c)(3)
- Public Charity vs. Private Foundation
- Unrelated Business Income Tax
- Private Inurement and Benefit, and Intermediate Sanctions
- Disclosure and Reporting Rules
- Sales and Property Tax Issues in California
12:00 pm - 1:00 pm Lunch (On Your Own)
1:00 pm - 1:30 pm Charitable Solicitation Rules for California
- Lawrence M. Lebowsky, Esq.
- State and Local Requirements
- Constitutional Challenges
1:30 pm - 2:30 pm Tax Rules for Lobbying and Political Campaigns
- Lawrence M. Lebowsky, Esq.
- No Substantial Part Test for Lobbying
- Constitutional Law Issues
- IRC Section 501(h) Expenditure Test for Lobbying
- Political Campaign Prohibitions and Permissions
- Deductibility Rules
2:30 pm - 3:00 pm New Rules for Prudent Investment Management for Fiduciaries
- Lawrence M. Lebowsky, Esq.
- Fiduciary Liability for Management of Foundation and Endowment Funds
- Making Prudent Investment Management Decisions
- Safe Harbor Guidelines for Prudent Investing
- Prudent Investment of Charitable Trust and Charitable Gift Annuity Funds
3:00 pm - 3:10 pm Break
3:10 pm - 4:30 pm Planned and Deferred Giving Techniques
- Reynolds T. Cafferata, Esq., and
Lawrence M. Lebowsky, Esq.
- Bequests, Estate Gifts, Life Insurance and Retirement Plans
- Retained Income Gifts and Corpus Gifts
- Bargain Sales
- Restrictions
- Charitable Contribution Deductions and Gift Acceptance Policy
