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

Level: Advanced
Runtime: 89 minutes
Recorded Date: February 08, 2017
Click here to share this program
Download PDF


  • 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.

Similar Courses

Card image cap
65 minutes
#MeToo - Media Frenzy, New Era in Sexual Harassment, or Both?
Sexual harassment claims against celebrities and high-profile men continue to dominate media coverage in 2018. There is no question that employers are legally required to investigate complaints of harassment in the workplace and take action to punish employees who commit acts of harassment.

American Bar Association


Add to Cart
Card image cap
63 minutes
2018 CA Consumer Privacy Act: The Big Tail Wagging the U.S.
In this session, two leading information governance attorneys will share why you need to and how you can be ready.



Add to Cart
Card image cap
50 minutes
2019 Regulatory Outlook: Ensuring Compliance Across SEC, DOL and NAIC Regulations
Most insurers are moving ahead with their risk and compliance initiatives, even as regulatory uncertainty poses significant and ongoing challenges. Lawmakers and regulators are striving to make necessary changes and updates to applicable laws and regulations, which insurers are expected to comply with going forward, however in some areas, the requirements aren’t yet so clear. This session will highlight some of the biggest risks within the industry and how insurers can implement strategies to stay on top of these new and at times, confusing, changes.

General Counsel Conference


Add to Cart
Card image cap
63 minutes
360-Degree View on How to Navigate a Crisis
During this session, our panel of experts will explore the following topics to arm you with a plan to protect the company and minimize long-term problems: - Building a crisis management team and understanding each person’s unique role -Preparedness – advance planning and assessing potential risk areas - First Response – responding in the critical first hours and days to minimize the long-term impact - Resolution Strategy – managing various actions stemming from the crisis to enable the best resolution for the company.

Women, Influence & Power in Law Conference


Add to Cart
Previous Next