Tax Exempt Organizations: An Advanced Course - CLE, Continuing Legal Education - ALI
Tax Exempt Organizations: An Advanced Course
  • Cosponsored by the ABA Section of Taxation
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Shipped to you: Printed Coursebook | MP3 CD-ROM | DVD Video

Available Online: Online CLE | MP3 Audio Files | Coursebook

Why You Should Attend


In view of the recent IRS scandal and anticipated tax-driven initiatives dominating 2013 headlines, tax practitioners are more in need than ever for practical solutions to offer to their tax-exempt organization clients.


Back by popular demand, Tax Exempt Organizations brings together the nation’s leading and most respected practitioners, to provide you with all the tools you need to advise your tax exempt clients on the numerous challenging issues facing them today. This practical CLE program on tax exempt organizations is geared to the experienced EO practitioner and will explore a wide range of ‘cutting edge’ issues and problems including creative and practical uses of LLCs; identifying permissible political activities of 501(c)(4) organizations; how to provide prompt disaster relief; and a discussion on the new requirements for tax-exempt hospitals under the Affordable Care Act. These focused discussions will follow a comprehensive review of developments and matters in the past year that significantly impact tax exempt organizations that will set the stage for the rest of the program.


In a collaborative setting designed for sharing ideas, insights and practical suggestions, you will have numerous opportunities to network with others who also work closely with exempt organizations and who share and understand your concerns.

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What You Will Learn

Topics include:

new requirements for tax-exempt hospitals

lessons to be learned from the 2013 IRS Colleges & Universities Report

avoiding potentially catastrophic ethical traps

responding promptly to needs for disaster relief

correcting excise tax violations

problems and solutions for donor advised funds

techniques and trends in audits, appeals and litigation

creative and practical uses of single member LLCs

501(c)(4) organizations

what your CEO should know about his/her employment contract

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Who Should Attend

This accredited continuing legal education program from ALI CLE will benefit experienced private practitioners, in-house counsel, 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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William C. Choi, Rodriguez, Horii, Choi & Cafferata LLP, Los Angeles

George R. Clark, Washington, D.C.

Ralph E. DeJong, McDermott Will & Emery, Chicago

Michael W. Durham, Caplin & Drysdale, Chartered, Washington, D.C.

Rosemary E. Fei, Adler & Colvin, San Francisco

Miriam L. Fisher, Latham & Watkins LLP, Washington, D.C.

Robert W. Friz, PricewaterhouseCoopers, Philadelphia

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

Kathryn E. Hastings, Sullivan, Cotter and Associates, Inc., Parsippany, New Jersey

Bruce R. HopkinsPolsinelli  PC, Kansas City, Missouri

Catherine E. Livingston, Jones Day, Washington, D.C.

Marcus S. Owens, Caplin & Drysdale, Chartered, Washington, D.C.

John Pomeranz, Harmon, Curran, Spielberg & Eisenberg LLP, Washington, DC

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

A. L. (Lorry) Spitzer, Ropes & Gray LLP, Boston


ALI CLE Program Attorney: Kevin O’Connor (

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Program Schedule

Thursday, November 14, 2013

8:00 a.m. Registration and Continental Breakfast

8:50 a.m. Administrative Remarks – ALI CLE Staff

Webcast Segment A - $329

8:55 a.m. Opening Remarks – Mr. Lundy and Ms. McDowell

9:00 a.m. “Hot Stuff” for Exempt Organizations Geeks – Mr. Hopkins

10:30 a.m. Networking and Refreshment Break

10:45 a.m. What You Need to Know about New Requirements for Tax-Exempt Hospitals – Mr. Friz and Ms. Livingston

11:45 a.m. Lessons To Be Learned from the 2013 IRS Colleges and Universities Report – Messrs. Hasson, Lundy, and Spitzer

12:45 p.m. Box Lunches -- Sponsored by Steptoe & Johnson LLP


Webcast Segment B - $329

1:15 p.m. How to Avoid Potentially Catastrophic Ethical Traps – Mr. Clark

2:15 p.m. Responding Promptly to Needs for Disaster Relief: Experienced Exempt Organizations Advisers Share Their Playbook – Ms. Bjorklund and Mr. Shevlin

3:15 p.m. Networking and Refreshment Break

3:30 p.m. Creative and Practical Uses of Single Memeber LLCs– Ms. McDowell and Mr. Shevlin

4:30 p.m. Donor Advised Funds: Practical Problems and Equally Practical Solutions – Mr. Choi and Ms. Woods

5:30 p.m. Adjournment for the Day; Reception for Registrants and Faculty


Night Tour of Washington, DC! Explore the city in all its magnificent beauty in the moonlight. Get a historical narrative of the most significant memorials and monuments of our nation's capital. The tour departs directly from the hotel at 7:30 p.m. and the cost is $59/person. Don't miss this unique opportunity to see DC. For more information and to book the tour, visit the concierge desk when you arrive at the Ritz Carlton Pentagon City.


Friday, November 15, 2013

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

Webcast Segment C - $329

8:00 a.m. Audits, Appeals, and Litigation: Techniques and Trends – Ms. Fisher and Messrs. Mancino and Owens

9:30 a.m. Correcting Excise Tax Violations: A Practical Guid Through the Thicket – Mr. Durham and Ms. Roady

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Seeing Forward: Political Activity by 501(c)(4)s (and Other 501(c)s) and Suggestions for Reform – Ms. Fei and Mr. Pomeranz

11:45 a.m. The Ten Most Significant Matters Your CEO Should Know About His/Her Employment Contract Mr. DeJong and Ms. Hastings

12:45 p.m. Adjournment


Total 60-minute hours of instruction: 12, including one hour of ethics and professional responsibility

Suggested Prerequisite: Experience in practice in subject matter

Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner.

Level of Instruction: Advanced

Click Here for MCLE Credit Information

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