Course1

Governance for Nonprofit and Exempt Organizations

$89.00

  Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues. Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.    

  • MP3 Download
    Format
  • 60
    Minutes
  • 12/23/2021
    Avail. Until
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Course1

Choice of Entity for Nonprofits & Obtaining Tax Exempt Status, Part 2

$89.00

To Be Determined

  • Audio Webcast
    Format
  • 60
    Minutes
  • 9/2/2020
    Presented
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Course1

Choice of Entity for Nonprofits & Obtaining Tax Exempt Status, Part 2

$89.00

To Be Determined

  • Teleseminar
    Format
  • 60
    Minutes
  • 9/2/2020
    Presented
SEE MORE
Course1

Choice of Entity for Nonprofits & Obtaining Tax Exempt Status, Part 1

$89.00

To Be Determined

  • Audio Webcast
    Format
  • 60
    Minutes
  • 9/1/2020
    Presented
SEE MORE
Course1

Choice of Entity for Nonprofits & Obtaining Tax Exempt Status, Part 1

$89.00

To Be Determined

  • Teleseminar
    Format
  • 60
    Minutes
  • 9/1/2020
    Presented
SEE MORE
Course1

Charitable Giving Planning in Trusts and Estates, Part 2

$89.00

Charitable giving can be a major portion of clients’ trust estate planning and introduce substantial complexity. Charitable giving may be motivated less by a desire for tax savings and more by a desire to have an impact on a specific charity or a community.  Clients may also want to retain some measure of control during their lifetimes over the property they are donating and retain income from the property.Though there is a vast array of vehicles and planning techniques to achieve these goals, working through the alternatives is daunting.  This program will provide you with a practical guide to the range of charitable giving vehicles, planning techniques to achieve client goals, tax and non-tax tradeoffs, and integrating charitable giving with overall estate plans. Day 1: Charitable giving vehicles and techniques & advantages and disadvantages of each Integrating charitable giving into overall estate plans Use of Charitable Remainder Trusts and Charitable Lead Trusts to achieve client goals Donating life insurance policies and proceeds and related trust issues How to restructure restricted charitable gifts Tax pitfalls of charitable giving Post-mortem charitable giving techniques   Day 2: Advantages and disadvantages of using private foundations, supporting organizations, and donor-advised funds Structuring funds to provide maximum flexibility to the endowment and satisfy donor demands for control Donating illiquid and difficult-to-value assets to charity – real estate, interests in closely held businesses, works of art Review of faith-based giving initiatives and related legal issues   Speaker:

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/31/2020
    Presented
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Course1

Charitable Giving Planning in Trusts and Estates, Part 2

$89.00

Charitable giving can be a major portion of clients’ trust estate planning and introduce substantial complexity. Charitable giving may be motivated less by a desire for tax savings and more by a desire to have an impact on a specific charity or a community.  Clients may also want to retain some measure of control during their lifetimes over the property they are donating and retain income from the property.Though there is a vast array of vehicles and planning techniques to achieve these goals, working through the alternatives is daunting.  This program will provide you with a practical guide to the range of charitable giving vehicles, planning techniques to achieve client goals, tax and non-tax tradeoffs, and integrating charitable giving with overall estate plans. Day 1: Charitable giving vehicles and techniques & advantages and disadvantages of each Integrating charitable giving into overall estate plans Use of Charitable Remainder Trusts and Charitable Lead Trusts to achieve client goals Donating life insurance policies and proceeds and related trust issues How to restructure restricted charitable gifts Tax pitfalls of charitable giving Post-mortem charitable giving techniques   Day 2: Advantages and disadvantages of using private foundations, supporting organizations, and donor-advised funds Structuring funds to provide maximum flexibility to the endowment and satisfy donor demands for control Donating illiquid and difficult-to-value assets to charity – real estate, interests in closely held businesses, works of art Review of faith-based giving initiatives and related legal issues   Speaker:

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/31/2020
    Presented
SEE MORE
Course1

Charitable Giving Planning in Trusts and Estates, Part 1

$89.00

Charitable giving can be a major portion of clients’ trust estate planning and introduce substantial complexity. Charitable giving may be motivated less by a desire for tax savings and more by a desire to have an impact on a specific charity or a community.  Clients may also want to retain some measure of control during their lifetimes over the property they are donating and retain income from the property.Though there is a vast array of vehicles and planning techniques to achieve these goals, working through the alternatives is daunting.  This program will provide you with a practical guide to the range of charitable giving vehicles, planning techniques to achieve client goals, tax and non-tax tradeoffs, and integrating charitable giving with overall estate plans. Day 1: Charitable giving vehicles and techniques & advantages and disadvantages of each Integrating charitable giving into overall estate plans Use of Charitable Remainder Trusts and Charitable Lead Trusts to achieve client goals Donating life insurance policies and proceeds and related trust issues How to restructure restricted charitable gifts Tax pitfalls of charitable giving Post-mortem charitable giving techniques   Day 2: Advantages and disadvantages of using private foundations, supporting organizations, and donor-advised funds Structuring funds to provide maximum flexibility to the endowment and satisfy donor demands for control Donating illiquid and difficult-to-value assets to charity – real estate, interests in closely held businesses, works of art Review of faith-based giving initiatives and related legal issues   Speaker:

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/30/2020
    Presented
SEE MORE
Course1

Charitable Giving Planning in Trusts and Estates, Part 1

$89.00

Charitable giving can be a major portion of clients’ trust estate planning and introduce substantial complexity. Charitable giving may be motivated less by a desire for tax savings and more by a desire to have an impact on a specific charity or a community.  Clients may also want to retain some measure of control during their lifetimes over the property they are donating and retain income from the property.Though there is a vast array of vehicles and planning techniques to achieve these goals, working through the alternatives is daunting.  This program will provide you with a practical guide to the range of charitable giving vehicles, planning techniques to achieve client goals, tax and non-tax tradeoffs, and integrating charitable giving with overall estate plans. Day 1: Charitable giving vehicles and techniques & advantages and disadvantages of each Integrating charitable giving into overall estate plans Use of Charitable Remainder Trusts and Charitable Lead Trusts to achieve client goals Donating life insurance policies and proceeds and related trust issues How to restructure restricted charitable gifts Tax pitfalls of charitable giving Post-mortem charitable giving techniques   Day 2: Advantages and disadvantages of using private foundations, supporting organizations, and donor-advised funds Structuring funds to provide maximum flexibility to the endowment and satisfy donor demands for control Donating illiquid and difficult-to-value assets to charity – real estate, interests in closely held businesses, works of art Review of faith-based giving initiatives and related legal issues   Speaker:

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/30/2020
    Presented
SEE MORE
Course1

LIVE REPLAY: Governance for Nonprofit and Exempt Organizations

$89.00

  Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues.  Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.    

  • Audio Webcast
    Format
  • 60
    Minutes
  • 7/6/2020
    Presented
SEE MORE
Course1

LIVE REPLAY: Governance for Nonprofit and Exempt Organizations

$89.00

  Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues.  Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.    

  • Teleseminar
    Format
  • 60
    Minutes
  • 7/6/2020
    Presented
SEE MORE
Course1

LIVE REPLAY: Governance for Nonprofit and Exempt Organizations

$89.00

  Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues.  Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.    

  • Audio Webcast
    Format
  • 60
    Minutes
  • 6/18/2020
    Presented
SEE MORE
Course1

LIVE REPLAY: Governance for Nonprofit and Exempt Organizations

$89.00

  Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues.  Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.    

  • Teleseminar
    Format
  • 60
    Minutes
  • 6/18/2020
    Presented
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Course1

Nonprofits and Commercial Real Estate

$89.00

Nonprofit and exempt organizations are often attracted to real estate because the asset class is seen as comparatively safe yet offers opportunities for long-term appreciation and, perhaps, ongoing income.  Even if these investment assumptions prove correct, real estate assets – ownership of exiting property, development of new property, or leasing activities – implicate a range of restrictions, complications, and compliance obligations.  These include regulatory restrictions depending on whether the real estate investment furthers the entity’s charitable purpose or not; collaborations with for-profit joint ventures; and debt financing of investments.  This program will provide you with a real world guide to advising nonprofit and exemption organization clients about real estate activities. Use of 501(c)(3) funds for real estate acquisition and development Restrictions of using nonprofit/exempt organization funds in for-profit real estate transactions Compliance issues for nonprofit/exempt organizations participating in real estate deals Planning for event something goes wrong – how to limit damage to for-profit and nonprofit Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.      

  • MP3 Download
    Format
  • 60
    Minutes
  • 4/4/2022
    Avail. Until
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Course1

Choice of Entity for Nonprofits Obtaining Tax Exempt Status Part 2

$89.00

The program will discuss the range of choices available when forming a new nonprofit organization the benefits and operating restrictions of each choice and the growing popularity of using a single member LLC or a long-dormant entity instead of creating a new one. The program will also cover restrictions on the activities and investments of each type of entity including joint ventures with profit-making organizations and provide a real-world guide to current state of obtaining tax exempt status from the IRS.

  • MP3 Download
    Format
  • 60
    Minutes
  • 9/6/2021
    Avail. Until
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Course1

Choice of Entity for Nonprofits Obtaining Tax Exempt Status Part 1

$89.00

The program will discuss the range of choices available when forming a new nonprofit organization the benefits and operating restrictions of each choice and the growing popularity of using a single member LLC or a long-dormant entity instead of creating a new one. The program will also cover restrictions on the activities and investments of each type of entity including joint ventures with profit-making organizations and provide a real-world guide to current state of obtaining tax exempt status from the IRS.

  • MP3 Download
    Format
  • 60
    Minutes
  • 9/5/2021
    Avail. Until
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Course1

Structuring For-Profit/Non-Profit Joint Ventures

$89.00

Nonprofit organizations frequently partner with for-profit companies to aid their mission. These joint ventures or other forms of collaboration can bring the nonprofit additional revenue, technical advice, marketing support, or other valuable services. For regulators, including the IRS, these joint ventures give rise to many concerns, including whether the nonprofit’s tax-exempt status is being exploited for private gain or other inappropriate purpose. If these joint ventures and other collaborative efforts are not carefully structured and operated, they can easily cost the nonprofit its tax-exempt status or expose it to penalties. This program provides you with a real-world guide to structuring joint ventures and other collaborations between nonprofit organizations and for-profit companies and gives you practical advice on mitigating risk. • Structuring and drafting joint ventures between nonprofits and for-profit companies• Risks to a nonprofit’s tax-exempt status in joint ventures and other collaborations—and mitigating that risk• Types of joint ventures—contractual ventures, entity ventures, full integration—and choice of entity• Essential due diligence for nonprofits considering joint ventures/collaborations• Terms of collaboration—scope of venture, exclusivity, management, allocation of costs, and termination• Understanding the relationship of “control” and the unrelated business income tax (UBIT)• Issues in joint ventures between nonprofit organizations Speaker: Michael Lehmann is a partner in the New York office of Dechert LLP, where he specializes in tax issues related to nonprofits and the tax treatment of cross-border transactions. He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations, and arts organizations on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning. Mr. Lehmann received his LL.M. from New York University School of Law.

  • MP3 Download
    Format
  • 60
    Minutes
  • 3/28/2021
    Avail. Until
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Course1

Governance Principles Management Agreements for Non-Profits

$89.00

Non-profit organizations are often among the most vital economic actors in a community. They also be big and complex businesses with substantial oversight and scrutiny by regulators. This program will provide counsel advising nonprofits with a guide to major governance and management agreement issues for these clients.

  • MP3 Download
    Format
  • 60
    Minutes
  • 1/25/2021
    Avail. Until
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