Previous Events & CLE Programs
June 24, 2008
Committee Meeting
Current Issues in the Attorney GeneraL's Office
David Spackman, Public Charities Division, Attorney General's Office, will discuss issues of current interest to that office.
May 27, 2008
Committee Meeting
New Mandate for Higher Distribution of Endowments
Sponsors
Tax-Exempt Organizations Committee
College & University Section
Ann Spence, Cambridge Associates, will lead a discussion of the current interest and implications in Congress to mandate higher distributions from college and university endowments, as well as other endowed institutions.
March 25, 2008
Committee Meeting
Land Conservation Issues
Margaret Wheeler, Trustees of Reservations, and Martha Frahm, Goulston & Storrs - A Professional Corporation, will be discussing land conservation issues and the current state of conservation restrictions including changes to the Form 990.
January 29, 2008
Committee Meeting
Donor Agreements for Restricted Gifts
Carolyn Osteen, Ropes & Gray LLC, will discuss donor agreements for restricted gifts and approaches to maximizing the likelihood that a donor's intent will be carried out, as well as what can happen if it isn't.
December 11, 2007
Committee Meeting
Uniform Prudent Management of Institutional Funds Act
Barry C. Hawkins, Shipman & Goodwin, LLP and Chairperson of the UPMIFA Drafting Committee, will discuss the new uniform law which replaces the old Uniform Managaement of Institutional Funds Act (UMIFA) and will benefit you and your clients. For more information, see the UPMIFA website.
November 14, 2007
Committee Meeting
Preparing for the Redesigned Form 990
Barbara E. Hunt, of KPMG LLP, will be our speaker and lead what we anticipate will be a lively discussion. Current indications are that the IRS will issue the final version of the proposed redesigned Form 990 by the end of 2007 and that it will apply to tax years beginning in 2008 and thereafter. We will review portions of the proposed form, which greatly expands disclosure requirements, focusing discussion on areas where attorneys can work with clients currently to prepare.
October 30, 2007
Committee Meeting
Current Issues for Tax-Exempt Organizations
Join us for an open discussion of current issues of concern to tax-exempt organizations, such as developments in connection with the proposed regulations and guidance being issued by the IRS pursuant to the Pension Protection Act and its increasing focus on governance of non-profits.
June 26, 2007
Committee Meeting
Fiscal Sponsorship: The Nonprofit Sector’s Best-Kept Secret?
Jonathan Spack, Executive Director and Bonnie McFarlane, Director of Fiscal Sponsorship of Third Sector New England will discuss a widely-practiced but poorly-understood mechanism for incubating and nurturing creative social-sector projects. As the number of incorporated nonprofits continues to grow rapidly and calls for consolidation are heard more frequently, might this tried-and-true approach be a “back to the future” solution?
May 29, 2007
Committee Meeting
Massachusetts Non-Profit Organizations/Public Charities Division
David Spackman, the new Chief of the Non-Profit Organizations/Public Charities Division will discuss Division initiatives under Attorney General Martha Coakley, and staff attorneys will describe their roles at the Division. Staff attorneys joining Mr. Spackman include:
- Eric Carriker
- Johanna Soris
- Sandra Cardone
- Leslie Bennett
- Bernard Greene
May 2 , 2007
Committee Meeting
Sponsors
Federal Tax & Business Transactions Committee
Tax-Exempt Organizations Committee
Joint Ventures between Tax-Exempt Organizations and For-Profit Industry: Exploring Alternatives
Jack A. Eiferman and Martha J. Nahill Frahm of Goulston & Storrs - A Professional Corporation will discuss the parameters of joint ventures between tax-exempts and for-profit industry members in order to avoid UBTI (unrelated trade or business taxable income) and private benefit issues.
As more non-hospital tax-exempt organizations are entering into “collaborations” or are “partnering” with for-profit industry members, such tax-exempt and for-profit industry members also must understand the federal income tax consequences if their joint venture is found to result in partnership classification for state law and federal tax purposes.
The presenters will discuss alternative structures that are used in both the hospital and non-hospital contexts including:
- use of for-profit subsidiaries or “blocker” corporations
- sponsored research agreements
- corporate sponsorship agreements
April 24, 2007
Committee Meeting
The Uniform Prudent Management of Institutional Funds Act and Issues Raised by Alternative Investments
Lee Ann C. Leahy of PricewaterhouseCoopers and Robert E. Cowden III of Casner & Edwards, LLP will discuss the newly approved Uniform Prudent Management of Institutional Funds Act and the issues raised by alternative investments for governing boards and independent auditors.
March 27, 2007
Committee Meeting
Mission-Related Investing
Adam Seitchik, Chief Investment Officer of Trillium Asset Management Corporation and Robert Glassman, Co-Chair and founder of Wainwright Bank & Trust Company, will discuss "socially responsible," "mission-related," or "mission-driven" investing by charities. Specific topics include:
- the implications it raises for charitable boards
- the spectrum of approaches
- processes for framing policies
- challenges and pitfalls along the way
February 27, 2007
Committee Meeting
Nonprofit Strategic Transactions
Frederic J. Marx of Hemenway & Barnes and Christopher M. Jedrey of McDermott Will & Emery will discuss significant aspects of strategic transactions between nonprofit organizations based upon their recent experiences.
January 30, 2007
Committee Meeting
Intellectual Property (and its creators) in the Tax-Exempt Setting
Patricia Granahan, shareholder of Wolf, Greenfield & Sacks, P.C. and a member of the firm’s Biotechnology Group, will discuss the many types of IP that result from the efforts of scientists, physicians, engineers and others in tax exempt settings. This IP can be of significant commercial value and, in many instances, that value may or even must be shared with the original creator. Specifically, she will discuss:
- when such sharing happens
- the forms of "payment" that are made to creators of IP
- the impact on the individual recipient
November 28, 2006
Committee Meeting
Anita Pelletier of Nixon Peabody LLP will discuss issues and concerns in connection with the solicitation of contributions on the Internet.
October 31, 2006
Committee Meeting
Pension Act II: Charitable Organization Reforms
John H. Clymer of Nixon Peabody LLP and John K. Graham of Sullivan & Worcester LLP will address the provisions of the Pension Act of 2006 that affect charitable organizations. They will focus on the new rules governing donor advised funds and supporting organizations.
September 26, 2006
Committee Meeting
Pension Act I: Charitable Giving Incentives and Reforms
Martin Hall, a partner at Ropes & Gray LLP, will address the numerous provisions of the Pension Act of 2006 that affect charitable giving.
Provisions include:
- The limited IRA charitable rollover
- S corporation gifts
- New rules on gifts of tangible personal property
- Conservation easements
- Split interest trust reporting
- Gift recordkeeping requirements
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