Who Would Have Thought: Charitable Trusts as a Viable Entity

August 23, 2012 by Leave a Comment

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.

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Recognizing and Avoiding Self-Dealing: Both Direct and Indirect

March 14, 2012 by Leave a Comment

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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Overview of Nonprofit Organizations: The Basic Framework

January 18, 2012 by Leave a Comment

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.

 

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