Nonprofit Compliance 2022

Agenda / Content Covered

All times are shown in Eastern time.

1. Nonprofit Board Governance and Policies
   11:00 - 11:45, Michael A. de Freitas
   1. Assessing Board Compliance and Alignment
   2. Compensation Review
   3. Conflict of Interest Policies
   4. Minutes, Meetings, and Recordkeeping
   5. Adapting to the Work-From-Home Shift
2. Form 990 Rule Changes and How to Prepare
   11:45 - 12:30, Amy O'Loughlin
   1. New Requirements, Guidance, and E-filing Mandate
   2. Reporting Obligations and Exemptions
   3. Mandatory Donor Disclosures After the SCOTUS Decision in Americans for Prosperity Foundation v Bonta, Attorney General of California
   4. Avoiding Common Disclosure Mistakes
3. Non-Profit Accounting 101 and UBIT Deep Dive
   12:45 - 1:30, Amy O'Loughlin
4. Complying With Fundraising and Charitable Solicitation Laws
   1:30 - 2:15, Paul M. Roy
   1. Regulatory Overview
   2. Permissible Activities and Guidelines
   3. Online Fundraising Risks
   4. What You Need to Do Before You Solicit
5. Advocacy, Lobbying and Political Activities
   2:45 - 3:45, Michael A. de Freitas
   1. Identifying Permissible Lobbying Activities
   2. Examining 501 (c) (3) Lobbying Restrictions
   3. Can a Tax-Exempt Organization be Involved in Politics?
   4. Understanding Which Political Campaign Activities are Safe
   5. Reviewing Allowable Advocacy Efforts
   6. How You Can Lose Your 501(c)(3) Tax Exempt Status
6. Additional Compliance for Attorneys Serving on Nonprofit Boards
   4:00 - 5:00, Paul M. Roy
   1. Exposure to Liability
   2. Avoiding Role Confusion Through Clear Communication
   3. What Does Your Insurance Cover? Which Policy Applies?
   4. Business Judgment Rule
   5. Volunteer Protection Act
   6. Loss of Independence
   7. Conflicts of Interest
   8. Privilege Issues
   9. Case Law Update on Claims Against Nonprofit Board Members
7. Ethical Considerations for Nonprofit Practitioners
   5:00 - 6:00, Paul M. Roy
   1. Multiple Representation Issues: Who is the Client?
   2. Attorney-Client Confidentiality Within the Different Levels of an Organization
   3. Confidentiality vs. Disclosure to the IRS
   4. Self-Dealing Situations
   5. Excessive Compensation
   6. Direct Referrals From Board
   7. When the Attorney Must Resign

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 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.