Tax Exempt Organizations: An Advanced Course - CLE, Continuing Legal Education - ALI
Tax Exempt Organizations: An Advanced Course
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Why You Should Attend

This accredited CLE program brings together the nation’s leading practitioners to discuss sophisticated current issues facing tax-exempt organizations and to offer practical solutions based on their own experiences in representing their clients. In just two days, this course of study will give you the knowledge and tools to counsel your clients on the latest developments, strategies and techniques to represent them successfully before the IRS, and to take your practice to the next level. For experienced exempt organizations practitioners, this advanced CLE course is not to be missed.

This year, nationally known nonprofit organization expert Bruce Hopkins kicks off the course with a roundup of what’s been happening at the IRS, on the Hill, and in courthouses. An hour and a half of ethics is also included. Registrants will have many opportunities to ask questions and interact with each other and the faculty.

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What You Will Learn

This accredited course from ALI CLE covers a variety of current developments and issues affecting tax-exempt organizations, such as:

   - Affordable Care Act: The impact of the U.S. Supreme Court’s decision on nonprofit employers

   - Intermediate sanctions: What are the tax consequences of correction?

   - Non-profit corporate governance: What happens when directors have dual loyalties?

   - The IRS audit: Maintaining a positive relationship with the IRS and keeping your audit moving

   - Corporate philanthropy: Foundations, employee scholarships and gift-matching, and cause-related marketing

   - And much, much more!


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Who Should Attend

This accredited CLE course is appropriate for experienced private practitioners, in-house counsel, lawyers, government officials, and others who work with section 501(c)(3) tax-exempt organizations.

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Planning Committee (also on faculty)

Joseph E. Lundy, Lundy Fleming LLP, Bala Cynwyd, Pennsylvania (Planning Co-Chair)

Suzanne Ross McDowell, Steptoe & Johnson LLP, Washington, D.C. (Planning Co-Chair)

Victoria B. Bjorklund, Simpson Thacher & Bartlett LLP, New York

Douglas M. Mancino, Hunton & Williams LLP, Los Angeles

Celia Roady, Morgan, Lewis & Bockius LLP, Washington, D.C.

LaVerne Woods, Davis Wright Tremaine LLP, Seattle

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James K. Hasson, Jr., Sutherland Asbill & Brennan LLP, Atlanta

Bruce R. Hopkins, Polsinelli Shughart PC, Kansas City, Missouri

Tomer J. Inbar, Patterson Belknap Webb & Tyler LLP, New York

Andras Kosaras, Arnold & Porter LLP, Washington, D.C.

Catherine E. Livingston, Deputy Division Counsel/Deputy Associate Chief Counsel, Tax Exempt and Government Entities Division, Office of Chief Counsel, Internal Revenue Service, Washington, D.C.

Michael W. Peregrine, McDermott, Will & Emery, Chicago

Virginia Puddister, Revenue Agent, Internal Revenue Service, Baltimore

Russell Renwick, Group Manager, Internal Revenue Service, Baltimore

David A. Shevlin, Simpson Thacher & Bartlett LLP, New York

Jack B. Siegel, Charity Governance Consulting LLC, Chicago

Carolyn O. Ward, Ropes & Gray LLP, Washington, D.C.

Additional faculty to be confirmed

ALI CLE Program Attorney: Kevin O’Connor (

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Program Schedule

Thursday, October 18, 2012

7:30 a.m. Registration and Continental Breakfast

8:25 a.m. Administrative Remarks – ALI CLE Staff


8:30 a.m. Welcome and Opening Remarks – Mr. Lundy and Ms. McDowell

9:00 a.m. Year in Review: Notable Developments Affecting Exempt Organizations Mr. Hopkins

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Sophisticated Issues in Intermediate Sanctions - Messrs. Inbar and Mancino

Who is the taxpayer?

Tax consequences of correction

Comparability date for noncash compensation

12:15 p.m. Lunch Break


2:00 p.m. Everything You Ever Wanted To Know About Corporate Philanthropy Mr. Shevlin and Ms. Woods

Evolving structures for corporate philanthropy

Pros and cons of corporate foundations and their uses and misuses

Employee gift matching programs

Employee-related scholarships

Cause-related marketing and commercial co-ventures

3:15 p.m. Networking and Refreshment Break

3:30 p.m. Investments: Some Thorny Questions from Private Foundations and Public Charities Mss. Bjorklund and Ward

Program Related Investments

Conflicts of Interest, Self-Dealing, and Excess Benefit Transactions

Co-Investments and Joint Ventures

Managing Issues When Donors Give Investments

Gift Acceptance Policies, Ethical Considerations, and Mission-Consistent Investments

5:00 p.m. Adjournment for the Day; Reception for Registrants and Faculty sponsored by Steptoe & Johnson LLP

Friday, October 19, 2012

7:30 a.m. Networking Session and Continental Breakfast


8:00 a.m. Ethical Issues Facing EO Practitioners Messrs. Kosaras and Siegel

A discussion using hypotheticals to address issues such as:

Identifying your client

Corporate investigations

Duty to report up the ladder

Service as both counsel and trustee

Billing practices

Conflicts of interest

9:30 a.m. What Every Employer Should Know About the Affordable Care Act Ms. Livingston

With ACA implementation moving forward in the wake of the Supreme Court's ruling, nonprofit employers of all sizes will need to understand how the law applies to them. This presentation will cover topics such as:

What is the employer responsibility payment, and to whom does it apply?

When can employees gain access to the premium tax credit?

What kind of new information reporting should employers anticipate?

10:30 a.m. Networking and Refreshment Break

10:45 a.m. EO Considerations: Medical Research and Technology Transfers Messrs. Hasson and Lundy

Is Medical Research an Independent "Charitable" Purpose?

What are the alternative organizational structures to conduct medical research?

Medical research in bond-financed facilities.

Technology transfers - private inurement, private benefit and UBIT issues.

12:15 p.m. Lunch Break


1:30 p.m. Current Issues and Trends in Nonprofit Corporate Governance Ms. McDowell and Mr. Peregrine

Issues arising when directors have dual loyalties

Enforcing fiduciary duties: questions of standing

Role of governance in applications for tax-exempt status and audits

3:00 p.m. Navigating an IRS Audit Mr. Renwick and Mss. Puddister and Roady

How organizations are selected for audit

Types of audits

Maintaining a positive working relationship with the IRS

Keeping an audit moving

Closing an audit

Filing a protest

4:30 p.m. Adjournment

Total 60-minute hours of instruction: 13.25, including 1.5 hours of ethics and professional responsibility

Suggested Prerequisite: Limited experience in legal practice in subject matter or completion of Basic CLE Course in subject matter

Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner; provision of information on recent legal developments

Level of Instruction: Advanced

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:

“It was timely, an advanced level, and I came away with valuable knowledge for my clients, and it built on what I already knew. The course materials were uniformly excellent.”

“Good course. Very helpful and informative.”

“Sessions informative and covered well-rounded breadth of topics. Enjoyed attending.”

“I greatly appreciate the “step-up” – that is, the more advanced nature of the program It was one of the reason I selected this conference and you met, and in some instances, exceeded my expectations.”

“The course was well organized and structured. The presenters were excelled and well qualified.”

“An excellent program. Focus on current top level issues is right on. I have been to several of these programs and this one contained the most material relevant in my life. The speakers were all excellent. The work that was put in was apparent. Well done all around.”

“About the best available for this subject matter.”

“Great idea to do an advanced course and try to bring fresh topics – I hope you continue this theme in future years.”

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