You decided to work for a tax-exempt organization because you believed in the cause. With the recent focus on corporate scandals involving public companies, nonprofits are coming under increased scrutiny. You can't carry out your important work if your operations are found to be in violation of today's stricter standards. Are you confident your organization's governance structure could withstand possible scrutiny?

Don't miss this invaluable opportunity to make sure your everyday practices are in compliance with recent legal developments. From the comfort of your desk, you can get the latest on new regulations, officer and director duties, revised IRS guidelines, maintaining your tax-exempt status, handling joint ventures with for profit companies, and correctly dealing with charitable gifts. Order today and have the best current information right at your fingertips.

1. IRS REQUIREMENTS AND INCREASED SCRUTINY
2. MAINTAINING TAX EXEMPT STATUS AND FOLLOWING A BEST PRACTICES APPROACH
3. JOINT VENTURES BETWEEN NONPROFIT AND FOR PROFIT ENTITIES
4. CHARITABLE GIVING
5. CURRENT ISSUES AFFECTING ENDOWMENTS AND INVESTMENT ACTIVITIES
6. LIMITING LIABILITIES AND MANAGING EMPLOYEE BENEFITS
7. RECENT DEVELOPMENTS AND OTHER MISCELLANEOUS ISSUES

1. IRS REQUIREMENTS AND INCREASED SCRUTINY
   8:30 - 9:30, Beth L. Fowler
   1. Compensation of Officers and Insiders
   2. Vehicle Donations
   3. Revised Form 1023
   4. Charitable Tax Shelters
   5. Impermissible Charitable Deductions
2. MAINTAINING TAX EXEMPT STATUS AND FOLLOWING A BEST PRACTICES APPROACH
   9:30 - 10:30, Jason E. Cole
   1. Federal Reporting Requirements
   2. State Reporting Requirements
   3. Revocation of Exempt Status; Retroactive Effect
   4. Appeal of Adverse IRS Determinations; Administrative Remedies
3. JOINT VENTURES BETWEEN NONPROFIT AND FOR PROFIT ENTITIES
   10:45 - 11:45, Jon B. Sparkman
   1. How Joint Ventures Can Benefit Nonprofit Organizations
   2. Legal and Tax Implications
   3. Avoiding Pitfalls: Tips for Ensuring Compliance in the Establishment and Management of a Joint Venture
4. CHARITABLE GIVING
   11:45 - 12:15 and 1:15 - 1:45, Todd D. Mayo
   1. Recent Tax and Other Developments
   2. Appraisal and Substantiation Issues
   3. Charitable Pledges
   4. Bequests and Trust Distributions
   5. Charitable Remainder Trusts and Charitable Lead Trusts
   6. Donor Advised Funds
5. CURRENT ISSUES AFFECTING ENDOWMENTS AND INVESTMENT ACTIVITIES
   1:45 - 2:15, Todd D. Mayo
   1. Uniform Prudent Management of Institutional Funds Act (UPMIFA)
   2. Unrelated Business Income Tax Issues
   3. Reporting and Disclosure Issues
6. LIMITING LIABILITIES AND MANAGING EMPLOYEE BENEFITS
   2:15 - 2:45 and 3:00 - 3:30, Newton H. Kershaw Jr. and Ryan M. Williams
   1. Governing Documents, Indemnification, D&O Insurance
   2. Handling Directors and Officers Including Conflicts and Pension Fiduciary Issues
   3. Tax-Exempt and Governmental Benefit Plans, Including 403(b) and 457 plans
7. RECENT DEVELOPMENTS AND OTHER MISCELLANEOUS ISSUES
   3:30 - 4:40, Newton H. Kershaw Jr. and Ryan M. Williams
   1. Structural and Operational Issues
   2. Establishing Mission Statements, Policies and Codes of Conduct

JASON E. COLE is an associate at the law firm of Devine, Millimet & Branch, Professional Association, where he is concentrating his practice in the areas of business and tax planning as well as non-profit law. As a certified public accountant, Mr. Cole has prior experience in public and private accounting, as well as international banking. This multi-disciplinary background has enabled him to be an effective business and legal advisor for issues facing nonprofits of all sizes ranging from non-profit formation, governance, compliance, and mergers, affiliations and joint ventures. Mr. Cole is an active member of the New Hampshire Bar Association, the New Hampshire Society of Certified Public Accountants and the American Association of Attorney-Certified Public Accountants. He also serves as a Trustee of the Manchester Historic Association. Mr. Cole is admitted to practice before the U.S. Tax Court. He earned his B.A. degree from Colgate University, his J.D. degree from Suffolk University his Master of Accountancy/Master of Business Administration Degree from Northeastern University.

BETH L. FOWLER is an attorney with the Manchester law firm of McLane, Graf, Raulerson & Middleton, P.A., where she practices in the area of tax law, including pensions and retirement plans and state and federal tax law. Ms. Fowler has lectured to various professionals on state and federal tax issues and on various limited liability company issues. She earned her B.S.E.E. degree from the University of Colorado at Boulder, her M.B.A. degree from Arizona State University and her J.D. degree from Franklin Pierce Law Center. Ms. Fowler is a member of the New Hampshire Bar Association (former chair, Tax Section), the State Bar of Arizona, the Massachusetts Bar Association and a business affiliate of the New Hampshire CPA Society (former chair, Tax Section).

NEWTON H. KERSHAW JR. is a shareholder in the law firm of Devine, Millimet & Branch, Professional Association. His practice is concentrated in employee benefits, including qualified and nonqualified plans, fiduciary responsibilities, tax exempt and governmental plans, controlled groups, 401(k) plans, 403(b) plans, and 457 plans. Mr. Kershaw is a New Hampshire representative to the IRS Northeast Pension Liaison Group. He has been selected for New England Super Lawyers, employee benefits/ERISA and for The Best Lawyers in America, employee benefits law and nonprofit/charities law. Mr. Kershaw is heavily involved in community activities, including leadership with respect to brain injury and disability issues in New Hampshire. He has served as president of Brain Injury Association of New Hampshire, and as chairman of the Board of Moore Center Services, Inc. Mr. Kershaw is currently a member of the New Hampshire Brain and Spinal Cord Injury Advisory Council. He is a gubernatorial appointee to the Commission on Retiree Healthcare Benefits Funding Model. Mr. Kershaw earned his B.A. degree from Harvard College and his J.D. degree from the University of Kansas, where he was elected to the Order of the Coif. He is a member of the American and New Hampshire bar associations.

TODD D. MAYO is president of Cambridge Trust Company of New Hampshire and a senior vice president of Cambridge Trust Company. Prior to joining Cambridge Trust, Mr. Mayo was a director of Cleveland, Waters and Bass, P.A. He frequently speaks and writes on trusts, charitable organizations, taxes, and related issues. Mr. Mayo's articles have appeared in Tax Notes, Exempt Organizations Tax Review, New Hampshire Bar News and other publications. He is active in legislative and regulatory initiatives to enhance New Hampshire's status as a leading trust situs, and in 2008 he served on an ad hoc committee of the New Hampshire Bar Association, where he contributed to drafting legislation that further modernized New Hampshire's trust laws. As a member of the American Bar Association, Mr. Mayo participates in the Section of Real Property, Trust, and Estate Law and the Section of Taxation, and he manages Tax-Nonprofit, a discussion group that focuses on tax and legal issues affecting nonprofit organizations. He also is a member of the New Hampshire Bar Association, the New Hampshire Estate Planning Council and the New England Legal Foundation's New Hampshire Advisory Council. Mr. Mayo earned his B.A. degree from Georgetown University, his J.D. degree from the University of California, Hastings College of the Law and his LL.M. degree from the University of Florida College of Law.

JON B. SPARKMAN is a shareholder of the law firm of Devine, Millimet & Branch, Professional Association. Mr. Sparkman counsels privately-held businesses and nonprofit organizations. His business law practice involves representing small to medium-size businesses from start-up to eventual sale, providing advice with respect to formation, financing, growth and expansion, as well as mergers and acquisitions. Mr. Sparkman's representation of nonprofit organizations focuses on formation, obtaining and maintaining tax-exempt status, governance issues, avoidance of intermediate sanctions and compensation planning. He represents taxpayers before the New Hampshire Department of Revenue Administration. He has experience with a variety of New Hampshire tax issues, including reasonable compensation audits, other business profits and business enterprise tax issues, real estate transfer taxes, interest and dividends taxes and meals and rentals taxes. Mr. Sparkman's background as a certified public accountant provides him with a broad business and financial base which he utilizes in representing the firm's business clients. His work experience in the accounting field with both a small regional CPA firm and a national CPA firm has provided him with exposure to a wide variety of businesses and industries. Mr. Sparkman earned his B.A. degree, summa cum laude, from Bob Jones University and his J.D. degree, cum laude, from Suffolk University Law School.

RYAN M. WILLIAMS is an associate in the Corporate Department of Devine, Millimet & Branch, Professional Association, where he concentrates his practice in the areas of commercial real estate, land use, municipal finance and general corporate law. As a member of the team of Devine Millimet attorneys that counseled the nonprofit Daniel Webster College through its recent sale to a for-profit entity, on which subject he co-wrote an article for the New Hampshire Bar Journal, Mr. Williams has experience representing nonprofits in several aspects of their business. A graduate of the State University of New York at Albany and Northeastern University School of Law, he began his career as a law clerk to Associate Justice James E. Duggan of the New Hampshire Supreme Court.

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