501(c)(3) Organization Formation From Start to Finish

Agenda / Content Covered

1. TCJA and Other Recent Laws, Rules, Regs and Enforcement Activities Impacting Nonprofits
   10:00 - 10:30, Jennifer L. Urban
2. Nonprofit Governance: Current Pitfalls and Best Practices
   10:30 - 11:15, Franca Tavella
   1. Duty of Obedience, Loyalty, Care, Disclosure Standards
   2. Indemnification of Directors and Officers
   3. Preventing Top Nonprofit Governance Mistakes
   4. Highlighting Current Trends & Practices
3. Preparing Articles of Incorporation, Bylaws and Policies
   11:30 - 12:15, Michael A. de Freitas
   1. Incorporation Process, Procedure
   2. Articles of Incorporation: Key Provisions
   3. Bylaws: Key Provisions
   4. Key Policies and Procedures
   5. Mission Statement and Evolving Mission Issues
4. Eligibility Requirements and Classifications
   12:15 - 1:00, Michael A. de Freitas
   1. Eligibility to Apply for 501(c)(3) Status
   2. Public Charity vs. Private Foundation Classification
   3. Special Categories of Organizations for 501(c)(3)
5. Establishing Tax Exempt Status with the IRS
   1:30 - 2:30, Franca Tavella
   1. Filing Purposes (Organizations Entitled to Claim 501(c)(3) Status Without Filing; Organizations Eligible to File the New Form 1023-EZ)
   2. Obtaining a Federal EIN
   3. Completion of Form 1023 (Application for Recognition of Exemption) and Deadlines
   4. IRS Processing Procedures; What the IRS is Looking for
   5. Traps for the Unwary
   6. Top Reasons for Application Denials
   7. Group Exemptions
6. Re-Establishing Tax Exempt Status and Conversions
   2:30 - 3:00, Alyssa Gross
   1. Reinstatement of Tax Exempt Status
   2. Conversion From For-Profit to Nonprofit
7. Form 990 and Accounting for Income from Unrelated Business Activities
   3:15 - 4:00, Alyssa Gross
8. Ethics
   4:00 - 5:00, Alyssa Gross
   1. Attorney-Client Confidentiality
   2. Determining Who the Client is
   3. Disclosures to the IRS
   4. Client Communications

Accreditation Details:

Michael A. de Freitas is an attorney with William C. Moran & Associates, P.C. in Buffalo, New York, where he represents not-for-profit organizations throughout the state in matters of corporate, contract, real estate, tax exemption, and other regulatory law. Mr. de Freitas has served on and chaired non-profit boards of directors. As a member of the New York State Bar Association, he has chaired the Business Law Section, Legislative Affairs Committee, and served on non-profit continuing education panels. He earned his B.A. degree from College of the Holy Cross and his J.D. degree from Cornell Law School.

Alyssa Gross is an attorney at William C. Moran & Associates, P.C. in Williamsville, New York. Ms. Gross focuses her practice on representation of churches and non-profits in matters of incorporation, application for tax exemption, employee issues, and real estate transactions. She earned her B.A. degree in criminal justice from the University at Albany and her J.D. degree from the University at Buffalo Law School. Ms. Gross serves as chairman of the board for The Teacher’s Desk, a regional New York nonprofit. She is admitted to practice in New York.

Franca Tavella is an attorney with Kleinbard LLC’s business and finance department and a member of the firm’s trust and estates group, where she focuses her practice on estate planning; and estate, trust and guardianship administration and taxation. In addition, she regularly assists clients with the formation of charitable and non-profit corporations, including obtaining tax-exempt status for a variety of 501(c) organizations. She advises these organizations on federal and state regulations, governance matters and issues related to fundraising, lobbying and political activity to help mitigate risks and maintain tax-exempt status. Ms. Tavella earned her undergraduate degree from Saint Joseph’s University, her J.D. from Drexel University Thomas R. Kline School of Law, and is in the process of completing her LL.M. in taxation at Temple University James E. Beasley School of Law. She has been recognized in the 2021, 2022, and 2023 editions of Best Lawyers in America Ones to Watch and is a graduate of Class II of the Mid-Atlantic Fellows Institute of the American College of Trust and Estate Counsel. Ms. Tavella is a member of the Philadelphia Bar Association and the Philadelphia Estate Planning Council. Ms. Tavella is admitted to practice in Pennsylvania.

 

Jennifer L. Urban is the founder of Legal for Good PLLC, and devotes herself to representing charitable and nonprofit organizations throughout Minnesota and Ohio. Ms. Urban routinely assists charitable organizations and individual donors with a variety of matters, including crisis management; fiscal sponsorship; nonprofit formation; 501(c) tax exemption; merger, consolidation, and dissolution; nonprofit consulting, training, and best practices; grant compliance and financial management; property tax exemption; sales tax exemption; non-profit related litigation; charitable solicitation and professional fundraising; government compliance and regulatory issues; and document review and creation. She is a graduate of the University of Wisconsin-Madison, as well as Ohio State University Moritz College of Law. After graduation, Ms. Urban served as a judicial law clerk to the Honorable Peggy L. Bryant, 10th District Court of Appeals for the State of Ohio. Before transitioning to private practice, she served four years as an assistant attorney general at the Office of the Ohio Attorney General in the Charitable Law Division. She enjoys speaking at legal education seminars, directing the nonprofit law clinic at the University of St. Thomas School of Law, and being a member of numerous prominent local legal organizations.