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 nonprofit 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.
AMY O'LOUGHLIN is a CPA and a director in the Phoenix office of CBIZ MHM, LLC. She has more than 20 years of experience in the areas of tax exempt and not-for-profit tax issues. Ms. O'Loughlin serves over 200 tax-exempt organizations assisting with IRS compliance and multi-state issues, establishing tax-exempt status, advising on income, sales and payroll tax issues unique to tax-exempt clients. She presents on various nonprofit topics for the Arizona Society of CPAs and local client events. Ms. O'Loughlin currently sits on the CBIZ Not-for-Profit Practice Group Steering and Technical Committee which meets to discuss relevant issues facing clients as well as review current NFP literature, changes in tax law and developing trends in tax exempt audit and tax. She received a Certificate in Accountancy at Arizona State University, her B.A. degree from Gonzaga University, and her M.B.A. degree from the University of Nebraska, Omaha. Ms. O'Loughlin is a member of the American Institute of Certified Public Accountants (AICPA) and the Arizona Society of Certified Public Accountants (ASCPA).
PAUL M. ROY is an attorney with Withers Bergman LLP. Mr. Roy leads the firm's philanthropic and charitable organizations practice on the east coast. He has been with Withers Bergman LLP, and its predecessor for nearly 34 years. His practice focuses on domestic and international estate planning, advising private foundations and other non-profit organizations on tax matters, as well as counseling wealthy individuals with respect to planned giving and tax-exempt organizations. Mr. Roy has written numerous articles on domestic and international estate planning and is a frequent speaker on legal matters that are relevant to artists, dealers, museums and other charities. He earned his law degree from Georgetown University and received his bachelor's degree from the University of Pennsylvania's Wharton School of Business.