Grantmaking: The Good, The Bad and The Proceed with Caution

Grantmaking: The Good, The Bad and The Proceed with Caution, Salk Institute 40th Annual Tax and Management Seminar for Private Foundations, La Jolla, California, March 14-16, 2012

This seminar paper and presentation examines various grantmaking issues, specifically with respect to private non-operating foundations. The paper examines types of grants that will qualify as qualifying distributions and those grants that should be avoided as taxable expenditures. The paper explains issues related to international grants and other grants that require expenditure responsibility.

 

Religion and Religious Organizations: Keeping Your Church Out of Court

Religion and Religious Organizations: Keeping Your Church Out of Court, University of Texas 29th Annual Nonprofit Organizations Course, Austin, Texas, January 18-20, 2012

This seminar paper examines religious organizations exploring how religious organizations are unique within the Section 501(c)(3) setting. The paper further explores common liability issues faced by churches and houses of worship while offering suggestions on organizing, operating, and insuring to protect against those liability issues.

This paper was created and presented in conjunction with Frank Sommerville. Keeping Your Church Out of Court is a seminar series and desk reference created by lawyers at Bourland, Wall & Wenzel, P.C. and the name is used with permission.

Overview of Nonprofit Organizations: The Basic Framework

Overview of Nonprofit Organizations: The Basic Framework, University of Texas 29th Annual Nonprofit Organizations Course, Austin, Texas, January 18-20, 2002

This seminar paper provides a basic framework for the entire nonprofit sector, explaining the differences between private foundations and public charities and briefly discussing other types of nonprofit entities. In addition, this paper lays out the various types of structures and nonprofit entities and discusses choice of form. Finally, this paper discusses end of life issues of nonprofit organizations as well.

This paper was co-presented with Professor Terri Helge of Texas Wesleyan School of Law.