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Eighth Annual Advanced Nonprofit Law Institute

Presenter: Douglas K. Anning and 9 more

Seminar Date:

Seminar Location: Phoenix, AZ

JW Marriott Phoenix Desert Ridge Resort & Spa
5350 East Marriott Drive
Phoenix, AZ 85054
Phone: 800-835-6206

This seminar is closed or full.


The discounted group rate for overnight accommodations has been filled for the night of January 25. There are rooms available on property via Marriott's Canyon Villas & Residence Inn Phoenix Desert View. These can be booked at a lower rate than the JW Marriott Phoenix Desert Ridge Resort & Spa. The Marriott Canyon Villas and Residence Inn will have complimentary shuttles to the JW Marriott Desert Ridge for your convenience.

Marriott Canyon Villas |
5220 E Marriott Drive, Phoenix, AZ 85054 | (480) 629-3200
to book online:www.marriott.com/phxcv

Marriott Residence Inn | 5665 E Mayo Blvd, Phoenix, AZ 85054 | (480) 563-1500 to book online: www.marriott.com/phxmh

Scottsdale Marriott at McDowell Mountains | 16770 N Perimeter Dr, Scottsdale, AZ 85260 | (480) 502-3836 to book online: www.marriott.com/phxno

Thursday, January 25
Registration:                    8:00 - 8:30 am
Morning Session:            8:30 am - 12:15 pm
Lunch (On your own):     12:15 - 1:30 pm
Afternoon Session:          1:30 - 5:00 pm

Social Hour Thursday evening hosted by Polsinelli

Friday, January 26

Registration:                    8:00 - 8:30 am
Morning Session:            8:30 am - 12:00 pm
Lunch (On your own):     12:00 - 1:15 pm
Afternoon Session:          1:15 - 5:00 pm

Thursday, January 25:

Current Developments for Tax-Exempt Organizations

   • Treasury-IRS Priority Guidance Plan
   • IRS EO Division FY 2018 Work Plan
   • Pending and forthcoming regulation projects
   • Notable rulings and cases

Nonprofits and Tax Reform in the Age of Trump

   • Tax reform or just tax cuts?
   • A cap on charitable giving?
   • Can tax reform happen in light of prior legislative failures?
   • What tax reform means for nonprofit organizations

Public Charity vs. Private Foundation Status

   • Qualification as a public charity
   • Special issues with foundation status
   • Supporting organization types
   • Conversion from one status to another

Hot Topics in Nonprofit Governance

   • Current views and practices of good governance
   • Board composition issues
   • IRS use of private benefit doctrine ingovernance settings
   • Governance headaches?
   • Policies and procedures – what’s right for your organization?

Unrelated Business Income Issues

   • Practical applications
   • Net operating losses
   • Profit motive
   • Expense allocation
   • UBI issues for private foundations

Employee Benefits and Fringe Benefits for Nonprofits

   • Deferred compensation plans
   • Wellness benefits and compliance pitfalls
   • Impact of benefits on reasonableness of executive compensation
   • Reporting of fringe benefits

Private Inurement, Private Benefit, Intermediate Sanctions & Self-Dealing

   • Current IRS uses of doctrines
   • Comparison of intermediate sanctions and self-dealing
   • Private benefit wild card
   • Common self-dealing and intermediate sanctions traps

Case Studies

Friday, January 26:

Form 990 and Form 990-PF Reporting

   • Updates to Form 990 and Form 990-PF
   • Common errors
   • Reporting tips

Fundraising - How to Get it Right

   • Fundraising as a charitable activity
   • On-line fundraising/crowd funding
   • Use of commercial co-ventures
   • Charitable solicitation registration
   • Charitable trust registration
   • Attorney General notices
   • Fundraising and unrelated business income issues

Charitable Giving

   • Deductibility issues
   • Special rules for gifts to private foundations
   • Substantiation rules
   • Qualified appraisers and appraisals
   • Gifts of easements – special considerations
   • Form 990, Schedule M reporting
   • Current developments

Joint Ventures, Subsidiaries and Investing by Tax-Exempt Entities

   • For-profit v. nonprofits entities
   • Wholly-owned vs. multi-member entities
   • Governance structures
   • Operating agreement provisions
   • Hybrid entities
   • Mission-related investing
   • Use of blocker entities
   • Form 990, Schedule R reporting

Grantmaking by Exempt Organizations

   • Permissible grantees
   • Use of grant letters and agreements by private foundations and other donors
   • Restricted and unrestricted grants
   • Creative uses of donor-advised funds
   • Fiscal sponsorship arrangements

Current Issues Facing Nonprofit Organizations

   • Opioid crisis and the impact on healthcare institutions and healthcare professionals
   • Nonprofit fraud problems and where they originate
   • DACA students and public universities

Case Studies

Credit Information:

Who Should Attend

  • Accountants/CPAs
  • Attorneys
Credits for Attorneys

HalfMoon Education is an approved CLE provider for California, New York, Texas, and Vermont attorneys. This course qualifies for 16 CLE hours in New York and 13.5 CLE hours in California, Texas, and Vermont. This course qualifies for 13.5 CLE hours for Arizona and New Hampshire attorneys; neither state preapproves CLE activities. This seminar has been approved for 13.5 CLE hours for attorneys in Georgia, Idaho, Indiana, Minnesota, Mississippi, Montana, Nebraska, Nevada, North Carolina, Ohio, Oregon, Pennsylvania, Utah, Virginia and Washington and 16.0 CLE hours for attorneys in Colorado, Kansas, Missouri and Wisconsin.

HalfMoon Education will apply for CLE credits in other states, when requested. Please act early to assure course approval prior to the event. Email requests to doug@halfmoonseminars.org, using subject matter Advanced Nonprofit Law. In the text area, specify in which state(s) credit approval is needed. Florida attorneys need to apply to The Florida Bar – no fee required.

Credits for Accountants

Maximum CPE Credit Hours: 16.0
Field of Study: Specialized Knowledge & Applications
Knowledge Level: Advanced
Prerequisite: Knowledge of Tax Exempt Organizations

This seminar offers certified public accountants 16 advanced CPE hours in the area of specialized knowledge. A knowledge of federal taxation and nonprofit organizations is recommended, and no advanced preparation is necessary.

HalfMoon Education, has entered into an agreement with the Texas State Board of Accountancy has approved HalfMoon Education as a CPE sponsor (Sponsor ID: 001151). These agreements do not constitute approval of specific CPE activities. This course offers 16.0 CPE hours in the subject area of specialized knowledge and applications.

HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org. Complaints can also be directed to Doug Chapman at doug@halfmoonseminars.org. Sponsor No. 103015.


Douglas K. Anning

Shareholder concentrating in healthcare, taxation, and corporate law with Polsinelli PC
Mr. Anning has substantial experience in mergers and acquisitions, transactional matters and structuring joint ventures. A frequent lecturer and author, Mr. Anning served as co-chair of the American Health Lawyers Association Sarbanes-Oxley Task Force and as chair of AHLA’s Tax-Exempt Practice Group. Admitted to practice in Missouri and Kansas, he is a member of the Kansas City Metropolitan Bar, the American Bar Association, and the American Health Lawyers Association. Mr. Anning received his BA degree, with distinction, and his JD degree, with honors (Order of the Coif; editor, Kansas Law Review) from the University of Kansas. He is the co-author of The New Form 990: Law, Policy & Preparation, as well as Corporate Governance Implications of Nonprofit Executive Compensation. Mr. Anning is listed in The Best Lawyers in America and was voted a Missouri/Kansas Super Lawyer.

Alicia M. Beck

Associate with Polsinelli PC
Ms. Beck utilizes her tax law background and experience to advise nonprofit clients with issues surrounding the formation and operation of their organizations and operational matters including qualification for tax exemption, governance issues, compensation issues, unrelated business income planning, and political campaign activity and lobbying issues. Ms. Beck also has experience with various tax restructuring issues relating to international entities. Her publications include The Law of Fundraising. She received a B.A. degree in Supply and Value Chain Management from Texas Christian University, a J.D. degree from the University of Kansas School of Law, and an LL.M.degree in Taxation from Northwestern University School of Law, where she was awarded Top Oral Advocate at the 2010 European Tax Law Moot Court Competition. Ms. Beck was selected a 2015 Kansas and Missouri Rising Star for Tax Law.

Johnathan S. Blum

Counsel with Polsinelli PC
Jonathan Blum understands the nonprofit sector from a unique vantage point. He gained a wealth of experience while serving as the in-house general counsel for a major international charity and a private foundation. Through this in-depth knowledge, Mr. Blum assisted nonprofit leaders with managing their legal matters and building capacity for the future. He recognizes the importance of concentrating on the key issues affecting clients and moving quickly to identify practical legal options in order for clients to stay mission-focused and make informed decisions. Mr. Blum counsels his nonprofit clients on a broad array of legal issues affecting charities, foundations, trade and professional associations, advocacy groups and other nonprofit organizations. Mr. Blum also serves as an adjunct professor at the SMU Dedman School of Law. He received his B.A. and J.D. from the University of Texas at Austin, both with honors.

Michael J. Engle

Mr. Engle is the North Region tax leader for BKD National Not-for-Profit Group, BKD NationalGovernmental Group and BKD National Health Care Group. He has more than 21 years of experience providing tax services to health care entities, colleges, universities and not-for-profit organizations. Mr. Engle performs comprehensive reviews of not-for-profit activities to identify and help mitigate exposure areas related to private inurement, intermediate sanctions, worker classifications and unrelated business taxable income issues. He also has extensive experience with IRS examinations. Mr. Engle is a member of the AICPA and the Missouri and Kansas Society of CPAs. He was recently appointed to the AICPA Exempt Organizations Taxation Technical Resource Panel.

Virginia C. Gross

Shareholder specializing in the representation of tax-exempt organizations with Polsinelli PC
Virginia C. Gross is a shareholder with Polsinelli PC concentrating her practice on providing advice and counsel to tax-exempt organizations. She counsels exempt organizations on all aspects of tax-exempt and nonprofit organizations law and has worked with numerous nonprofit boards of directors and trustees regarding their nonprofit governance and best practices. Ms. Gross is a frequent writer and speaker on nonprofit law topics and is a former member of the Exempt Organizations subcommittee of the IRS Advisory Committee on Tax Exempt and Governmental Entities. She is listed in The Best Lawyers in America for Nonprofit Organizations/Charities Law for 2008-2017 and was recognized by Best Lawyers as the 2017 Lawyer of the Year in Kansas City. She is a member of the bars of the District of Columbia and the States of Missouri, Kansas and Texas.

Julius W. Hobson, Jr.

Senior Policy Advisor
Julius Hobson concentrates on assisting clients with legislative and regulatory advocacy concerning health care, appropriations, budget, various other public policy issues. With more than 40 years’ experience working with the U.S. Congress and the Executive Branch, he has served as director of the Division of Congressional Affairs, American Medical Association (AMA) where he managed the AMA’s interaction with the Congress. Mr. Hobson previously served on the staff of Senator Charles Robb [D-VA], where he was responsible for financial and economic issues. He previously served in the Executive Office of the District of Columbia Mayor where he was responsible for coordinating the city’s relations with the Congress and the Federal Executive Branch. Mr. Hobson served in the U.S. House of Representatives as a subcommittee Staff Director and as Chief of Staff to a Member of the House. He also handled Congressional Affairs for Howard University. Mr. Hobson served a four-year term as an elected member of the D.C. Board of Education. Currently, Mr. Hobson is an adjunct professor at the Graduate School of Political Management, George Washington University, where, since 1994, he has taught Lobbying. He also teaches Legislative Writing and Research.

Bruce R. Hopkins

Principal in Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri
Bruce R. Hopkins concentrates on the representation of tax-exempt organizations, practicing with the Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri. He practiced with Polsinelli PC for over 20 years. He is the Professor from Practice at the University of Kansas School of Law. He has authored or coauthored over 35 books on nonprofit law subjects, including The Law of Tax-Exempt Organizations, Eleventh Edition; The Tax Law of Charitable Giving, Fifth Edition; The Law of Fundraising, Fifth Edition; Bruce R. Hopkins’ Nonprofit Law Dictionary; Nonprofit Governance: Law, Practices, and Trends; Tax-Exempt Organizations and Constitutional Law: Nonprofit Law as Shaped by the U.S. Supreme Court; and Beware the Commerciality Doctrine and Other Nonprofit Law Poetry. He writes a monthly newsletter, the Bruce R. Hopkins’ Nonprofit Counsel. He is listed in the The Best Lawyers in America,for Nonprofit Organizations/Charities Law, 2007-2017. He earned his JD and LLM degrees atthe George Washington University, his SJD degree at the University of Kansas, and his BA degree at the University of Michigan. He is a member of the bars of the District of Columbia and the stateof Missouri.

Edward F. Novak

Shareholder with Polsinelli PC
Ed Novak chairs the Polsinelli Government Investigations and White Collar Crime Practice Group and the office managing partner of the Polsinelli Phoenix office. The government investigations work spans many fields including health care, securities, banking, tax, contracting, and education. He also represents government officials in state and federal investigations. He is a former president of the state Bar of Arizona and currently serves as Chair of the Arizona Supreme Court Committee on Character and Fitness. Ed also serves as the chair of the Arizona chapter of US Vets, Inc. and the president of the board of directors of the Arizona School for the Arts.

Thomas J. Schenkelberg

Chair of the Polsinelli PC Nonprofit Organizations Practice Group
Drawing on his experience as both an attorney and a certified public accountant, Mr. Schenkelberg’s practice specializes in the areas of tax, nonprofit, and healthcare law. Clients turn to Mr. Schenkelberg for structuring mergers and acquisitions, guiding corporatere organizations, joint ventures of nonprofit and for-profit entities, governance issues, unrelated business income planning, and use of for-profit subsidiaries and other related entity planning. He has served as the vice chair of the American Health Lawyers Association Tax and Finance Committee and is a frequent writer and speaker on nonprofit law topics. His publications include Nonprofit Law for Colleges and Universities; The New Form 990: Law, Policy, and Preparation and the Tax Management Portfolio’s Private Foundations – Distributions (Sec. 4942) published by the Bureau of National Affairs. He is listed in The Best Lawyers in America for Nonprofit Organizations for 2010-2017 and was named 2016 Lawyer of the Year in Kansas City.

William P. Sweeney

Shareholder with Polsinelli PC
William P. Sweeney is a shareholder with Polsinelli PC, practicing in the areas of employee benefits and executive compensation. Mr. Sweeney has a broad-based, comprehensive practice which involves all areas of employee benefits law. He advises public, private, and tax-exempt employers on the design, implementation, and administration of all types of welfare plans and tax-qualified retirement plans (including defined benefit, 401(k), 403(b) and 457(b)). Mr. Sweeney has substantial experience working with multiemployer benefit funds, representing clients before the IRS and U.S. Department of Labor with respect to employee benefit plan audits and voluntary correction procedure filings, and drafting and negotiating terms of merger and acquisition agreements. Mr. Sweeney also has extensive experience counseling clients and conducting training on ERISA fiduciary compliance, COBRA, and HIPAA.

Tuition Costs:

Standard Tuition: $989.00
Online Tuition (pre-registration): $989.00
Group Prices
4 or more People: $789.00

Each registration includes one copy of a manual prepared by the seminar speakers.