Strategies for 501(c)(3) Organizations Applying for Tax Exempt Status

09/30/2014 - 12:30PM to 1:30PM
This program will highlight key recent developments for organizations applying for recognition of tax-exempt status under section 501(c)(3) of the Code, including the new Form 1023-EZ, and will discuss strategic considerations for both Form 1023 and Form 1023-EZ filers in the current environment....
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Evelyn Brody on IRS Regulation of Charities Engaged in Advocacy and Politics After the 501(c)(4) Controversy

09/18/2014 - 5:30PM to 7:30PM
Evelyn Brody, Professor of Law, will discuss the question: can the IRS regulate charities engaged in advocacy and politics after the 501(c)(4) controversy?...
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Taxes, Charities, Conservation Land, Biodiversity, and Climate Change Unite in New England Forestry Foundation, Inc. v. Board of Assessors of Hawley

06/23/2014 - 12:00PM to 1:00PM
This program will discuss the Supreme Judicial Court’s recent decision in New England Forestry Foundation, Inc. v. Board of Assessors of Hawley, a case with implications for thousands of acres of conservation land and municipal tax revenue....
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2014 Non-Profits and Charities Conference

06/10/2014 - 7:30AM to 3:00PM
Please join us for the Attorney General’s Office Charities Conference, June 10, 2014 in Norwood....
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Medical Marijuana and the Rules of Professional Conduct: May an Attorney Ethically Represent a Marijuana Client in a Non-Criminal Context

06/05/2014 - 12:30 PM to 01:30 PM
The implementation of medical marijuana laws in 20 states and the District of Columbia, despite the federal prohibition against marijuana sales and use, has given rise to a host of legal issues facing a range of stakeholders in this emerging industry. One such issue for attorneys is whether or not they may ethically represent medical marijuana-related clients given current federal statutes. This program will analyze the relevant Massachusetts Rules of Professional Conduct in the context of such representation, and look to solutions proposed by other state Bar organizations....
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Executive Compensation: Evolving Trends and Best Practices

05/22/2014 - 12:30 PM to 01:30 PM
The past year has seen several new developments in executive compensation at the state level. The Non-Profit Organizations/Public Charities Division of the Attorney General’s office issued a CEO Compensation Review, based on a survey of 25 of the largest public charities in Massachusetts. More recently, the Attorney General’s office brought suit against the CEO of a Massachusetts graduate school and entered into an Assurance of Discontinuation agreement with the school’s board of trustees, both focused on executive compensation....
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CLE - Religious Organizations: Overview of Organization, Governance and Tax Issues

05/08/2014
Religious organizations differ from other tax-exempt organizations in numerous ways. Our panel of experienced practitioners will address governance, real estate concerns, tax issues, and employment issues of importance to religious organizations....
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D&O Insurance Tips for Nonprofits & Charitable Immunity Issues

04/29/2014 - 12:30 PM to 01:30 PM
Join us for a discussion of Directors & Officers (D&O) liability insurance policies for nonprofits and the doctrine of charitable immunity. This seminar will focus on, among other things, key provisions in D&O policies, the recent SJC decision in Estate of Moulton v. Puopolo and what it means for Massachusetts nonprofits, and the doctrine of charitable immunity in Massachusetts, its limits and recent developments....
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Boston Bar Association Chess Night

04/01/2014 - 12:30 PM to 01:30 PM
Please join the Intellectual Property Law Section for a fun and social evening of chess at the BBA. Appetizers, beer, and wine will be available. This program is co-sponsored by the Boylston Chess Foundation. ...
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Benefit Corporations: Massachusetts, Delaware, and Why Tax-Exempt Organizations Should Use Them

03/25/2014 - 12:30 PM to 01:30 PM
The program will provide an overview and comparison of the Massachusetts and Delaware Benefit Corporations statutes and will include a discussion of why benefit corporations are an attractive option for tax-exempt organizations....
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How to Help Your Pro Bono Nonprofit Clients More Effectively

03/18/2014 - 03:00 PM to 05:00 PM
A 2-hour training for lawyers on issues specific to Massachusetts nonprofit organizations with federal and state public charity status. Led by a team of top experts, this training is designed to help our pro bono attorneys with issue spotting and optimizing their pro bono assistance and experience. Anyone who would be interested in offering pro bono assistance to nonprofits will benefit from this session to learn about tax-exempt organization related parameters of practice. The topics include: government filings and compliance issues; issue spotting involving corporate governance, maintenance of public charity status, intermediate sanctions, UBIT, political issues and lobbying, and joint ventures; fundraising regulations; WISP and data security; and considerations in determining when to contact the AGO....
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Alternatives to Private Foundations: Donor-Advised Funds

03/11/2014 - 12:30 PM to 11:30 AM
Increasingly, donor-advised funds are being successfully used as both an alternative to, and a complement to, private foundations. Often thought of as an "either/or" decision, many donors are now using donor-advised funds in addition to their private foundations. This strategy is increasing in popularity, as it enables individuals to use complementary vehicles to accomplish separate philanthropic purposes. Separately, over the last few years, hundreds of private foundation managers have chosen to unwind their foundations and transfer the balances to public charities that sponsor donor-advised funds. This program will outline the rules governing contributions to and distributions from donor-advised funds, and discuss how donor-advised funds are being used as alternatives to or in conjunction with private foundations....
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Termination of Private Foundation Status

02/11/2014 - 12:30 PM to 01:30 PM
This program will outline the state and federal rules and reporting requirements that apply to the termination of private foundation status; including terminating this status by the transfer of assets to one or more public charities or to other private foundations, or by operation as a public charity. ...
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Careers in Non-Profit Law: A Diverse Perspective

02/06/2014 - 04:00 PM to 07:00 PM
The BBA Tax Exempt Organizations Section is pleased to announce its Career Panel event – “Careers in Non-Profit Law: A Diverse Perspective" – from 3 to 5 PM on Thursday, February 6th. Please join us to hear our panelists discuss their varied career paths and experiences in the world of non-profit law. Speakers will include attorneys with careers focusing on education, government, in-house counsel, and external practitioners....
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AGO Public Charities Division

01/28/2014 - 12:30 PM to 01:30 PM
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CLE - Getting Tangled in the Web: Legal Issues for Nonprofit Use of the Internet

01/23/2014
Issues concerning the use of the internet are increasingly present in today’s nonprofit practice as more activities are carried out online than ever before. The traditional rules for nonprofits apply to internet activities, but there is little published guidance on how to carry this out on a day to day basis. Attendees will learn up to date best practices and practical considerations from their peers currently practicing in the field....
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Special Rules of Behavior for Private Foundations: Distribution Requirements

01/14/2014 - 12:30 PM to 01:30 PM
This program will address the qualifying distribution requirement as well as certain categories of distributions, including foreign grantmaking, individual grants, and program related investments...
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Tax Exempt Organizations: Bring Your In-Box

12/17/2013 - 12:30 PM to 01:30 PM
Join members of the Tax-Exempt Organizations Section Steering Committee in an open forum to discuss current nonprofit issues and unanswered questions in your nonprofit practice. Bring your questions with you or submit them in advance....
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Tax-Exempt Fundamentals: Special Rules of Behavior for Private Foundations – Self-dealing and More

12/10/2013 - 12:30 PM to 01:30 PM
Learn the special rules of behavior that apply to private foundations and their activities. This third program in our 2013-2014 Tax-Exempt Fundamentals Series will provide an overview of some of the rules of Chapter 42 – self-dealing, excise tax on investment income, excess business holdings, jeopardizing investments, and taxable expenditures....
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New England Forestry Foundation v. Appellate Tax Board: Charitable Land Trusts' Real Estate Tax Exemption at Stake

11/25/2013 - 12:30 PM to 01:30 PM
The Appellate Tax Board decided that while NEFF's purposes and activities might have constituted traditional charitable activities, the property was not sufficiently open to and accessible by the public to qualify for the tax benefit. The Court's decision could have enormous impact on the financial health of the many land trusts in Massachusetts. Join the Real Estate Legislation and Public Policy committee for a discussion on this case and it's implications....
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Creating the One Fund Boston

11/18/2013 - 12:30 PM to 01:30 PM
Join the Tax Exempt Organizations Section to hear an exciting program on the creation of the One Fund Boston and the law regarding disaster relief charities....
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Tax-Exempt Fundamentals – Private Foundations: Formation and Compliance

11/12/2013 - 12:30 PM to 01:30 PM
The second program in our 2013-2014 series will provide a basic overview of how to form a private foundation. We will discuss choice of entity issues, corporation v. trust form, IRS formation and compliance, and registration and compliance procedures with the office of the Attorney General of Massachusetts....
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How to Form a Nonprofit Organization with Tax-Exempt Status

11/04/2013 - 03:00 PM to 05:00 PM
Dick Allen and Anita Lichtblau of Casner & Edwards, LLP will lead a 2-hour training on how to incorporate a nonprofit organization, file for tax-exempt status with the IRS, and register with the MA AGO. The session will also include critical concepts in forming a nonprofit with tax-exempt status and useful tips for practitioners....
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Planned Giving from the Charity's Perspective

10/29/2013 - 12:30 PM to 01:30 PM
The panelists will address the key elements in developing a successful planned giving arrangement with a donor, with an emphasis on the charity's role and perspective. From helping the donor articulate his or her philanthropic and tax goals, to evaluating potential funding assets, to determining which tools and techniques may be well suited to the donor's situation, the charity can be an invaluable partner to the donor in the planning process....
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