19th Annual Institute on Advising Nonprofit Organizations Out of Stock
Co-sponsored by the Business and Taxation Law Sections of the Colorado Bar Association
Quantity
April 2010
19th Annual Institute on Advising Nonprofit Organizations in Colorado
Program Highlights
- A Four-Subject Primer
- Annual Tax Update
- Maintaining Endowments in an Year of Declining Markets
- Internal Revenue Service Enforcement Activities
- With Malice Toward None, With Charity For All - Colorado Enforcement Activities
- Form 990 Update: The Dawning of a New Age of Accountability, Oversight and Disclosure
- Operating in Cyberspace: The Top Ten IP Issues for Non-Profits
- The Financially Troubled Charity
Program Description
This program will examine in depth 7 topics of current interest, the first dealing with the tax rules relating to and the campaign financing of political activities, followed by the annual tax update, then an examination of sponsorship and affinity fundraising activities with businesses, and the morning ending with an examination of the legal pitfalls when using social media such as Facebook and Twitter. The luncheon keynote speaker will discuss protecting your organization against criminal fraud, followed in the afternoon by compliance issues when soliciting donations in Colorado and nationally including use of the Internet, then structuring transactions with businesses using partnerships, joint ventures, for profit subsidiaries and LLCs, and closing with an examination of the duties of members of the board of directors.
Topics
Political Activities in 2010
The recent United States Supreme Court decision reversing decades of precedent and allowing corporations and unions to support political candidates directly has thrown campaign finance into turmoil. In an election year, both state and federal election authorities, as well as the Internal Revenue Service, can be expected to be unusually attentive to the political and campaign activities of charities. The two presenters will discuss the likely impact of the Citizens United case on political campaign activities in general, as well as its possible effect on the rules that the tax code imposes on nonprofit organizations specifically.
Presented by: Cara Lawrence, Esq.and Mark Grueskin, Esq.
Tax Update
This lecture will examine developments over the past 12 months in the area of nonprofit, tax exempt organizations including Federal and Colorado proposed and new legislation, court decisions and administrative pronouncements. Special emphasis will be given to those areas not covered by the other six lectures.
Presented by: Peter C. Guthery, Esq.
Corporate Sponsorships, Affinity Arrangements and UBTI
This session will consider some of the tax pitfalls that charities face when they seek to raise funds from corporate sponsors and partners. While the corporate funders may be principally concerned about reaching new audiences and broadening their market shares, charities need to be sensitive to the unrelated business taxable income issues they face when promoting for-profit funders. This session will explore these outer boundaries of UBTI when charities permit for-profit businesses access to the charity's donor and membership lists, when acknowledging the support of corporate sponsors in creative ways, and when otherwise offering incentives to corporate funding sources for their financial assistance.
Presented by: Peter B. Nagel, Esq.
Being Social While Staying Private: The Interplay of Social Media and Individual Rights of Privacy
Google, Buzz, Plaxo, SNS, the Port, Higher Logic and “gamers” are but a few of the latest terms and products populating the world of social media. Facebook, Twitter, Linked In and blogging are among the better known concepts in the exploding world of communication. However, while the means by which nonprofits can “socialize” are expanding, the legal issues presented bring us back to the “good old days” of writing letters and sending faxes. Copyright, defamation, invasion of privacy, antitrust, and employment are only a few of the issues which remain alive and well in the new environment. At the same time social networking is growing exponentially, federal and state laws mandate increased protection for personal information. Red flags are waving and many nonprofits need to be aware of these new laws and regulations. Discover the challenges and suggested solutions as an expanding social world collides with rights of privacy.
Presented by: William E. Walters, III, Esq.
Protecting Your Organization Against Criminal Activity
Presented by: Douglas E. Cash, MBA, CFE, CFI, CFCI
Charitable Solicitations in Colorado and Nationally
This session will present the requirements for registering before conducting charitable solicitations in Colorado and nationwide, discuss the new rules and penalties enacted in Colorado, including compliance monitoring within the Secretary of State's office and the possibility of referral of abusive cases to the Attorney General. The speaker will also cover concerns over solicitations using the social media, Colorado's adoption of the Charleston Principles, the problems that charities face when conducting solicitation campaigns in other states, compliance by donor advised funds, and compliance when affinity arrangements are used such as a charitable component to event ticket sales.
Presented by: Chris Cash and Alissa Hecht Gardenswartz, Esq.
Structural Strategies with Businesses, Partnerships, Joint Ventures, For Profit Subsidiaries, and LLCs
As the complexity of their business affairs increases, nonprofit organizations have entered into a wide variety of different business arrangements and have sponsored the formation of business entities that have been far from conventional in the nonprofit world. Responding to liability concerns, financing pressures, and new profit-making opportunities, nonprofit organizations must now navigate treacherous tax, management, and structural issues that this session will address.
Presented by: Marla J. William, Esq.
Fiduciary Duties of Directors
While corportate directors and officers are not, strictly speaking, fiduciaries, they do owe certain statutory duties to the nonprofit corporation they manage. This session will begin by exploring the nature and boundaries of those duties and will continue with a discussion of best practices that have emerged in the wake of various scandals in the for-profit and nonprofit worlds, that the Internal Revenue Service now encourages through its revision of Form 990, and that are rapidly becoming the new norm in corporate management.
Presented by: Kelly R. Berg, Esq.
- CLE Pass Price *FREE! - exclusions may apply
- Standard Price $299.00 USD
- Member Price $259.00 USD
- General Credits 8.00
- Ethics Credits
- EDI Credits