Nonprofit Issues for the “Non” Nonprofit Lawyer: Nonprofit Tax Issues

Level: Advanced
Runtime: 89 minutes
Recorded Date: February 08, 2017
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  • Types of tax-exempt entities
  • IRS requirements for 501(c)(3) nonprofit organizations
  • Unrelated Business Income Tax Issues
  • Excess Benefit/Private Inurement
  • Executive Compensation
  • Lobbying/Advocacy
  • Form 990 Requirements - Non-Governance Provisions
Runtime: 1 hour and 29 minutes
Recorded: February 8, 2017


Join this talented panel of experts as they discuss the basic rules of formation, tax issues, and governance.

This program was recorded on February 8th, 2017.

Provided By

American Bar Association


Eric K. Gorovitz

Adler & Colvin

Mr. Gorovitz's practice spans the full range of nonprofit and tax-exempt legal issues, with emphasis on political advocacy and nonprofit corporate governance.

Mr. Gorovitz is the former President of Youth Enrichment Strategies and served on the board of an independent school. He is also a member of the California Political Attorneys Association, the tax law section of the American Bar Association, the California State Bar Association, and the Bar Association of San Francisco.

Mr. Gorovitz has lectured at (among others) U.C. Berkeley, Johns Hopkins University, U.C. Hastings School of Law, and Golden Gate University School of Law, and conducted trainings for nonprofit organizations across the country.

Cynthia Rowland

Farella Braun + Martel LLP

Cynthia Rowland is a partner in Farella Braun Martel’s Exempt Organizations and Family Wealth Groups. Ms. Rowland has extensive experience in tax and corporate law, and she has a special focus on charitable giving arrangements and complex structures for nonprofit and philanthropic organizations.

Ms. Rowland enjoys helping high-net-worth individuals and families achieve personal and family business, charitable, philanthropic and community objectives. She has successfully obtained federal and state tax exempt status for a broad range of charitable organizations, including public charities, private foundations, museums, educational institutions, animal welfare associations, trade associations and churches. She has assisted charitable organizations in all aspects of their missions, including entity formation, business transactions and grant agreements, regulatory compliance matters, and mergers and dissolutions.

Ms. Rowland counsels trustees and directors of charitable organizations on fiduciary and tax issues, including those raised by actual and potential conflicts of interest, regulatory investigations and audits, as well as issues raised by settlement of complex litigation involving the fiduciaries and/or a charitable organization.

Ms. Rowland has obtained numerous favorable private letter rulings from the Internal Revenue Service for her clients related to complex federal tax issues. She also has experience with the federal tax whistleblower procedures. Ms. Rowland is a frequent lecturer on nonprofit and tax topics and co-authors three chapters in the California CEB Treatise “Advising California Nonprofit Corporations.” She serves as a member of Farella’s five-person Advisory Board, which provides long-term strategic direction for the firm.

Stephen M. Clarke

Project Manager for IRS Form 990 Redesign
Internal Revenue Service

Stephen Clarke has been a tax law specialist with the IRS since 2005. He currently serves as the Project Manager for the IRS Form 990 redesign. He specializes in health care, hospitals, churches and religious organizations, and other tax-exempt organizations and issues.

Prior to joining the IRS, he served as an attorney at Gammon & Grange, P.C., a law firm in northern Virginia, where he specialized in tax-exempt organization law, communications law, and trusts and estates.

He has a BA degree from Wheaton College (IL), a JD degree from the College of William and Mary School of Law, and is a member of the Virginia Bar.

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