Adler & Colvin provides a broad spectrum of charitable gift planning services to both nonprofit organizations and the individuals and companies who support them. Our attorneys possess a deep understanding of the charitable gift planning process and the issues that arise during the life of a charitable gift.
Last year’s Supreme Court decision on admissions practices surprised many of us in the sector. The ruling left many of us wondering how this would impact other areas of operations, including employment practices and grantmaking. Our session will focus on what the landscape of race conscious philanthropy looks like today and potential areas of concern in light of last year’s ruling.
1:00 p.m. – 2:15 p.m. PT
Co-Presenters:
Seattle, Washington
11:00 a.m. – 12:00 p.m. PT
Free for CalNonprofits members; $45 for not-yet-members
Join us for something new! We’re bringing together two of the state’s most experienced nonprofit legal minds to address some critical nonprofit legal basics and answer some of your most pressing nonprofit-related legal questions. Eric Gorovitz and David Levitt, both principals at nationally recognized Adler & Colvin, will discuss such issues as compliance, privacy and data security, fundraising regulations, lobbying, and employment law as it applies to nonprofits.
You can also help guide our discussion by submitting your own questions for Eric and David. What legal quandaries are keeping you up at night? Is it about your board? Are you 501(c)4 curious? Let CalNonprofits know via the registration form, and we’ll do our best to respond to as many questions as possible. CEO Jan Masaoka will be on hand to help us sort through our sector’s most pressing concerns.
Ingrid Mittermaier will discuss what’s behind the trend of major asset donations to non-501(c)(3) charities; types of tax-exempt/philanthropic vehicles (501(c)(3), 501(c)(4), 501(c)(6), taxable nonprofit corporation, philanthropic LLC); major differences in governance, tax treatment, and regulatory oversight and restrictions; and planning opportunities in light of those differences.
Explore the latest in policy and regulation from the US Government in an effort to answer the question: What just happened? You’ll be the first to know about topics like donor-advised fund regulations, end-of-year legislation, and what is Congress likely to do next? What about those expiring incentives for charitable giving, will they be renewed? Meanwhile, the Supreme Court continues to unwind the regulatory powers of the executive branch.
8:30 a.m. – 9:30 a.m. CT
Co-Presenter: Alex Reid, Baker & Hostetler LLP
The panel will discuss real-life examples of how charitable gifts get off track and offer practical suggestions for drafting gift agreements that effectively address future changes in circumstances, the use of race and gender gift restrictions, donor involvement, naming (and un-naming) rights, and amendments to the gift agreement.
2:00 – 3:30 p.m. EST
Co-Presenters: Alan F. Rothschild, Jr. and Michele A.W. McKinnon
Speakers: Erik Dryburgh, Adler & Colvin; Stacie Kowalczyk, Armanino; David Ogburn, BNY Mellon
San Diego, CA
San Francisco, CA
Moderator: Ellen P. Aprill, Loyola Law School
Presenters: Karl Mill, Adler & Colvin; Kirk J. Stark, University of California Los Angeles; Nicholas J. Duquette, University of Southern California
Los Angeles, CA
San Francisco, CA
New Orleans, LA
San Francisco, CA
San Francisco, CA
San Francisco, CA
San Francisco, CA
Co-presenter: Barry Taylor, Integral Financial Solutions
San Francisco, CA
San Francisco, CA
Donor Restrictions – What Will They Think of Next?
This session will address the issues created when donors place restrictions on their gifts. We will review the various types of restrictions donors desire, the tax issues caused by donor restrictions, and learn why some restrictions can render a gift non-deductible. We will also discuss the impact of restrictive purpose clauses on the charity, with plenty of “real life” examples, and review a charity’s options with an unworkable gift.
Structuring Philanthropy: What Works When
Co-panelists: Martin Hall and Michele McKinnon
Orlando, FL
Recent Developments: All The News That’s Fit To Print
This session will cover the latest developments in the field of charitable gift planning, including tax reform (maybe, maybe not); substantiation do’s and don’ts; how not to draft a gift restriction; recent IRS rulings on self-dealing and UBI; and more.
San Francisco, CA
This memorandum summarizes the requirements an appraisal must meet in order to be a “qualified appraisal” within the meaning of Section 170(f)(11)(E). In general, a donor must obtain a qualified appraisal in order to take an income tax deduction for a charitable contribution of property exceeding $5,000. This memorandum addresses the requirements of a qualified appraisal, the criteria for determining who is a “qualified appraiser,” and the need to attach an appraisal summary to the donor’s tax return.
This memo is a review of the principles and process of creating and funding a charitable remainder trust (CRT). This memo is not intended to be exhaustive or all-inclusive, but should give you a good overview.