Reference Outline on Commercial Activities of Tax-Exempt Organizations

10093191933rd Annual Nonprofit Organizations Institute, Austin, Texas, 01/15/16

“How will this impact our exempt status?”  Regardless of the motivation for engaging in entrepreneurial activities, this is the primary legal issue that tax-exempt organizations must always consider.  This paper highlights the major issues to be analyzed and the structural concerns to be addressed to enable tax-exempt organizations to pursue their income-generating strategies in a legally compliant manner.

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 the world of tax-exempt organizations, particularly as private foundations and endowments.  However, they are unique in many ways and that uniqueness can create troublesome situations.  Curious about charitable trusts?  This paper and presentation are for you!

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

2015 TSCPA Nonprofit Organizations Conference, Dallas, Texas, (co-presented with David Rosenberg)

153834794Your 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 should you consider?  This talking points presentation and packet of sample policies will point you in the right direction when drafting and revising your foundation’s policies and procedures.