Nonprofit Issues for the Non-Nonprofit Attorney: Essential Federal Filing Obligations

Level: Intermediate
Runtime: 90 minutes
Recorded Date: January 31, 2018
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1:00 pm - 2:30 pm
  • IRS Reporting Requirements for Tax-Exempt Organizations
  • Establishing the Exempt Status
  • Basic requirements for Charitable Tax Exempt Status under Section 501(c)(3)
  • Form 1023-EZ
  • Form 990
  • Penalties
Runtime: 1 hour and 30 minutes
Recorded: January 31, 2018


This program will cover the issues relating to tax-exempt organizations' federal filing obligations.

The panel will review some of the major issues in preparing IRS Forms 1023 and 1023-EZ, the application for recognition of federal tax-exempt status, and IRS Form 990, the annual information return for tax-exempt organizations.

This program was recorded on January 31st, 2018.

Provided By

American Bar Association


Lisa A. Runquist

Lisa A. Runquist, Esq.

Lisa has practiced law with both nonprofit organizations and business organizations since her admission to the Minnesota Bar in 1977 and to the California Bar in 1978. Lisa is a graduate from Hamline University, where she received her B.A. in Philosophy, and the University of Minnesota Law School.

Lisa is a prolific writer and author. She is the principal author and editor of the recently released Guide to Representing Religious Organizations, published in February 2009 by the American Bar Association, Business Law Section and the author of a guidebook The ABCs of Nonprofits, published in April 2005 by the American Bar Association, Business Law Section.(Click here to read a review by Stephen Nill, founder of CharityChannel.) She has also written numerous articles and contributed extensively to professional literature regarding nonprofit organizations, and is regarded as an expert in the area of nonprofit organizational law. Lisa was the first recipient of the Outstanding Lawyer Award by the ABA Business Law Section, a Nonprofit Lawyers Award.

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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