Moore Thoughts on Nonprofit Law
A Blog on Legal Issues Affecting Nonprofits by Darren B. Moore
The Mission: Create a Climate for Effective Governance, Tarrant County Bar Foundation Nonprofit Pro Bono Summit, October 22, 2012
This seminar presentation identifies various governance issues applicable to nonprofit organizations, particularly those that are exempt under Section 501(c)(3) of the Internal Revenue Code. The theme of this seminar presentation is creating a climate in which governance can thrive.
Who Would Have Thought: Charitable Trusts as a Viable Entity, State Bar of Texas, Governance of Nonprofit Organizations Course, August 23-24, 2012
This seminar paper explores charitable trusts as an entity structure for Section 501(c)(3) organizations. Many practitioners have moved away from charitable trusts and focus exclusively on nonprofit corporations (and to some extent on newer forms of nonprofit entities including L3Cs and B Corporations). However, the charitable trust, the oldest form of nonprofit entity, still has viability in certain circumstances. This paper explores those circumstances, particularly under Texas law.
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.
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