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Liability and Ethical Considerations of Board Members and Counsel in Fundraising

Planned Giving Council of Houston, 2017 Annual Conference, Houston, Texas, 04/27/2017 Serving as an officer or director of a 501(c)(3) tax-exempt organization, or serving as a trustee of a charitable trust, involves acting in a fiduciary capacity.  Likewise, when counsel is representing the organization, he or she does so in a fiduciary capacity.  While fiduciary […]

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Inspecting the Mouth of a Gift Horse: Acceptance of Unusual Gifts

Oklahoma Nonprofit Law & Finance Conference, Oklahoma City, Oklahoma, 03/24/2017 This presentation focuses on how to best handle donations of unusual assets, such as tangible personal property, real estate and mineral interests, and closely held business interests.  The elements of a gift acceptance policy and structures for limiting liability associated with these assets once contributed will […]

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Beyond Grantmaking: Additional Mechanisms for Mission

34th Annual Nonprofit Organizations Institute, Austin, Texas, 01/13/2017, (co-presented with James P. Joseph of Arnold & Porter LLP) In the spirit of “thinking outside the box while working within the rules,” this presentation explores options for foundations to pursue in order to maximize their missions by going beyond or supplementing traditional grant making initiatives while still maintaining […]

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Recent Presentations

Troublesome Trust Topics

State Bar of Texas, Governance of Nonprofit Organizations Course, Austin, Texas, (co-presented with David Rosenberg) What is a charitable trust and how does it operate?  Can you modify a charitable trust and with whose permission?  How can a charitable trust be converted to a nonprofit corporation, and vice versa?  Charitable trusts can serve useful purposes in […]

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Nonprofit Governance Policies and Procedures Revisited: Trends, Developments and More

2015 TSCPA Nonprofit Organizations Conference, Dallas, Texas, (co-presented with David Rosenberg) Your foundation is up and running, you are happily serving your niche, and you have suddenly realized that you need policies and procedures in place for all the new situations arising in your day-to-day activities.  What policies do you need?  What state and federal laws […]

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When Giving Money Isn’t Enough: Direct Charitable Activities of Private Foundations

2015 Tax Seminar (Salk Institute), La Jolla, California Your foundation wants to go beyond its grant-making programs and increase its involvement, perhaps through leveraging your expertise, supplementing your grant-making dollars, and/or investing strategically and programmatically.  But how do you expand while still being subject to the prohibited transaction rules set out in the Internal Revenue […]

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