Thursday, April 25, 2013

7:30-8:15 am
Registration & Continental Breakfast

8:15-8:30 am
Welcome & Introduction
Lawrence J. Center, Celia Roady

8:30-9:15 am
Message from the Director, Exempt Organizations: Priorities for the Year Ahead
Lois G. Lerner

9:15-10:15 am
Update from the Treasury and IRS: What You Need to Know in 2013

• New Initiatives Affecting EOs
• What to Expect from the IRS/Treasury Guidance Program
  

Vicki Judson, Judy Kindell, Ruth M. Madrigal

10:15-10:30 am
Networking Break

10:30-11:30 am
Capitol Hill Update: What Are Members and Staffers Focusing on in 2013?

• Congressional Initiatives Affection EOs
• Potential Legislative and Oversight Hearings
  

Gordon M. Clay
     
11:30 am-12:30 pm
Current Developments from “The Expert”

• Most Significant Cases and Rulings During the Past Year
• Often Overlooked Developments and Trends
• Important Tips for EO Professionals Looking Ahead
  

Bruce R. Hopkins

12:30-1:45 pm
Lunch (on your own)

1:45-3:00 pm
Concurrent Sessions:

A. Form 990 Issues

• Recent IRS Changes
• Reporting Excess Benefits and Other Improper Expenditures
• Amending Prior Returns
  

Stephen M. Clarke, D. Greg Goller, Travis L. Patton

B. Private Foundation International Grantmaking

• Equivalency Determinations: Implications of New IRS Regulations
• Update on the Repository Concept
• Other International Grantmaking Issues
  

Michael W. Durham, Andras Kosaras, Kelly Simone

C. Update from the State AGs: Latest Enforcement Initiatives You Should Know About

• State AG Enforcement Priorities
• Anatomy of a State AG Investigation
• State Trends in Nonprofit Compensation
  

Eric B. Carriker, Therese M. Harris, Cindy M. Lott

3:00-3:15 pm
Networking Break

3:15-4:25 pm
Concurrent Sessions

A. Charitable-Giving Update

• Using Single-Member LLCs for Charitable Giving: When, How, Why?
• Update on DAFs and Supporting Organizations
• Qualified Appraisals
• Charitable Contributions of Illiquid Assets
  

Victoria B. Bjorklund, Carolyn Osteen

B. How to Survive an IRS Audit

• What to Expect at the Audit
• Successful Audit-Managment Strategies
• How to Resolve Disagreements Successfully
  

Ricardo A. Castro, Lisa L. Johnsen

C. Legal Ethics for EO Practitioners

• Update on ABA Canons of Ethics
• Circular 230: What It Means to EO Practitioners
• Addressing Critical Ethical Challenges
  

Karen L. Hawkins, Suzanne R. McDowell

4:30-5:30 pm
Concurrent Sessions

A. Ask the Experts

Make sure all your tough questions are answered at this popular "Ask the Experts" panel. Bring your questions to the conference or email them in advance to cle@law.georgetown.edu.

Victoria B. Bjorklund, James K. Hasson Jr., Bruce R. Hopkins

B. OFAC Compliance: What EOs Need to Know

• Understanding OFAC Licensing Requirements and Export Controls
• Appreciating the Options for Handling Inadvertent Violations
• Developing Effective OFAC Compliance Protocols
  

Les P. Carnegie, Jeremiah Centrella

C. Understanding Complex Nonprofit/For-Profit Structuring

• Using For-Profit Subsidiaries: When, How, Why?
• Choice of Entity
• Tax Traps to Avoid
• Sharing of Facilities and Services: Key Issues to Analyze
  

Tomer J. Inbar, Robert A. Wexler

5:30-6:15 pm
Networking Cocktail Reception
Sponsored by Morgan, Lewis & Bockius LLP

Friday, April 26, 2013

7:30-8:00 am
Continental Breakfast

8:00-8:50 am
Optional for EO Newcomers: Primer on Private Foundations

• Understanding the Rules
• Common Issues and Questions
  

Kenneth T. Monteiro

9:00-10:10 am
Concurrent Sessions:

A. Corporate Philanthropy

• Corporate Foundation Update
• Employee Hardship Charities
• DAFs and Other Options
  

Alexander Reid, Carolyn O. Ward

B. Hot UBIT Topics

• Current Developments
• Challenging UBIT Issues
• When Can UBIT Jeopardize Exemption?
  

James K. Hasson Jr., Mike Repass, Jim Zelasko

C. Issues for Independent Churches

• Review of the "Report of the Commission on Accountability and Policy for Religious Organizations"
• Implications for Independent Churches
  

Michael E. Batts

10:10-10:30 am
Networking Break

10:30-11:40 am
Concurrent Sessions

A. EO/For-Profit Ancillary Joint Ventures

• Tax Issues to Consider and Pitfalls to Avoid
• Addressing Allocations of Control
• Prototype of the JV Agreement
  

Douglas M. Mancino, Michael I. Sanders

B. IRS Enforcement Update

• Current IRS Enforcement Priorities
• IRS Audit Management Strategies
• What to Expect in Coming Years
  

Nanette M. Downing

C. Mission-Related Investing

• Legal Framework for MRIs
• Creating MRI Structures that Work
• Integrating MRIs into Institutional Investment Policies
• Assessing the Impact of MRIs
  

Joshua Mintz, John E. Tyler

11:40 am-12:00 pm
Box Lunch Distribution

12:00-1:10 pm
Concurrent Sessions

A. Anatomy for a For-Profit PRI

• Tax Requirements
• Structuring the PRI
• Addressing Charitability Defaults
• Prototype of the PRI Agreement
  

Matthew R. Elkin, David A. Shevlin

B. EOs and Campaign Intervention: What Lies Ahead Post-Election?

• 501(c)(4)s and Campaign Intervention: What Are the Rules?
• Churches and Politics: Issues and Enforcement Challenges
• Continuing Implications of "Citizens United" for the EO Sector
  

Prof. Miriam Galston, Prof. Frances R. Hill

C. General Counsel Roundtable

• Top Governance Issues
• Legal Risk Management
• Social Media Challenges
  

Myung Kang-Huneke, Cynthia M. Lewin, Angela F. Williams

1:15-2:30 pm
Concurrent Sessions

A. Complex State Charitable Solicitation Issues

• Hot Topics in Charitable Solicitation Registration
• Cause-Related Marketing Issues
• Implications of Using Social Media for Fundraising
  

Karl E. Emerson, Seth Perlman

B. Current Tax Issues for Colleges and Universities

• Implications of the IRS Audit Report
• Challenging UBIT Issues Now Facing Schools
• How to Find and Report Hidden Compensation
  

Bertrand M. Harding Jr.

C. Tax Consequences of Grants and Consultancies

• Understanding Tax Characterization of Payments
• Exploring Complexities of Payments to Foreign Persons
• Withholding and Reporting Requirements With Which You Must Comply
• Developing Internal Compliance Processes That Work
  

Pamela O. Foster, Karen M. Haque

2:30-2:45 pm
Networking Break

2:45-3:55 pm
Concurrent Sessions

A. EO Healthcare Organizations Post Healthcare Reform

• Impact of Healthcare Reform on EOs
• Update on 501(r) Implementation: What You Have to Know Now
• Analyzing Community Benefit and Charity Care Issues
  

Preston Quesenberry, T.J. Sullivan

B. Navigating the Perfect Storm: Simultaneous Federal, State, Civil, and Criminal Investigations

• Conducting the Internal Investigation
• Identifying Key Issues and Strategies
• Tips for Crisis Management on All Fronts
  

Daniel L. Kurtz, Marcus S. Owens

C. Philanthropy Abroad: Charity in the UK

• Update on U.K. Charity Laws
• Cross-Border Philanthropy in the UK
  

Erica Crump, Lawrence Simanowitz

4:00-5:00 pm
Concurrent Sessions

A. Challenging Issues for Compensation Consultants

• How to Identify "Comparable" Data
• Appropriate Use of Surveys and For-Profit Data
• Developing Incentive Compensation Plans That Work
• Valuing Benefits and Deferred Compensation
  

Suzanne R. McDowell, Robert V. Mustich, Charles W. Quatt

B. New IRS Guidance Affecting 403(b) Plans: Much Needed Help for the Establishment and Administration of 403(b) Plans

• Review of the New Proposed Regulations
• Exploring Their Practical Impact on Your Plans
  

Gregory L. Needles, Cheryl E. Press

5:00 pm
Adjournment