Recognizing and Avoiding Self-Dealing: Both Direct and Indirect

Recognizing and Avoiding Self-Dealing: Both Direct and Indirect , Salk Institute 40th Annual Tax and Management Seminar for Private Foundations, La Jolla, California, March 14-16, 2012

Also presented with Terri Helge at Dallas Society of CPAs, Annual Conference, May 4, 2012

This seminar paper looks specifically at the private foundation prohibition on self-dealing under Section 4941 of the Internal Revenue Code. The paper explores both direct self-dealing, as well as indirect self-dealing offering the law as well as a number of case studies to explore these issues.

 

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.