1. business and industrial
2. business operations
3. business plans

Washington
Non-profit Legal & Tax
Conference®
March 19-20, 2015 | Marriott Marquis | Washington, DC
51st
annual
Washington
Non-profit Legal
Conference
®
& Tax
March 19, 2015 7:30 Am – 5:30 pm
March 20, 2015 7:30 Am – 5:00 pm
Bonus Session
Wednesday eveninG, March 18
T
here is nothing to compare to the opportunity offered to nonprofit executives,
staff, board members and their legal and tax advisors at the WASHINGTON
NON-PROFIT LEGAL & TAX CONFERENCE®. The Conference, which is the
oldest and most affordable in the nonprofit area, will be held March 19 & 20,
2015 at the Marriott Marquis, Washington, D.C. The hotel is close to several metro stops
and is centrally located near many of D.C.’s museums, restaurants and monuments.
There are many trending topics in the nonprofit sector. Here is a sampling of the
many great sessions we have planned for the Conference to keep you informed:
updates from the Hill, Treasury and the IRS; multi-entity structures and UBIT planning;
planned giving techniques; expenditure responsibility guidance; health care law update;
religious freedom litigation briefing; trade associations; executive compensation; nonprofit accounting and new FASB rules; new market tax credits, and, of course, ethics.
All of the above topics, together with other important issues, will be discussed by
our distinguished faculty, that includes Marcus Owens, Bruce Hopkins, Hugh Webster,
Suzanne Ross McDowell, Vicki Judson (IRS Associate Chief Counsel) and Tammy Ripperda
(IRS EO Director).
“We look forward to seeing you in March.”
Alan P. Dye, Chairman and Arthur L. Herold, President.
www.legalandtaxconference.com
Why You Should Attend
Who Should Attend?
ATTORNEYS, ACCOUNTANTS, MANAGEMENT, BOARD MEMBERS, TRUST
OFFICERS and everyone working in the
nonprofit sector. If you’re involved in counseling or managing nonprofit organizations, this
Conference will bring you up to date on recent
and projected legal, legislative and tax issues
affecting the non-profit field. As you know, this
area is under heavy scrutiny on all fronts, from
public opinion to legislative action.
FULFILLING YOUR RESPONSIBILITIES
Every professional advisor and manager
in the nonprofit area must keep informed
on technical developments. You owe it to
yourself and your clients to keep abreast of
current nonprofit laws and issues, and it is
vital to your organization’s ability to maintain
tax-exempt status.
Learning Objectives
Participants will obtain in-depth analysis
of statutes and regulations from senior IRS
officials and eminent practitioners. Speakers
will identify important issues in tax and other
legal areas, empower participants to identify
and recognize problems, and explain how to
resolve them. Particular emphasis will be given
to the evaluation of recent developments in
areas identified by the IRS and other agencies
as current and topical. Subjects covered will
include, among many others, private foundations, trade associations, unrelated business
income, subsidiaries and joint ventures, the
Form 990 and international activites.
PREREQUISITE
Sessions are designed to be appropriate for
all levels of tax knowledge. Program level is intermediate. Advance preparation is not required;
however, experience with nonprofit accounting
is recommended for accounting sessions.
FIRST-RATE FACULTY
Presentations, panel discussions, question-and-answer sessions, and luncheon
speakers provide you a great opportunity to
hear from our diverse and distinguished faculty, which includes attorneys, accountants,
top-level IRS officials, Treasury officials,
Congressional staff and other nonprofit
professionals.
TAX DEDUCTIBLE
An income tax deduction may be allowable for education expenses (including travel,
meals and lodging) undertaken to maintain
and improve professional skills. See Treasury
Regulation Sec.1.162-5.
CONFERENCE PROGRAM
Independence Ballroom—Level 4, Marriott Marquis
WEDNESDAY EVENING, MARCH 18, 2015
5:00 – 6:00 p.m.
Early Registration
Independence
Registration Desk
6:00 – 7:00 p.m.
BONUS SESSION
Salon AB
Advocacy: Tips and Traps
Heidi Abegg, Alan Dye
David Goch
THURSDAY, MARCH 19, 2015
7:30 – 8:30 a.m.
Early Riser Session
Salon ABCD
UBIT 101
Karen Gries
MORNING GENERAL SESSION
Salon ABCD
Moderator: Sarah Mooney, Program Chair
8:30 – 8:35 a.m.
Opening Remarks
Alan P. Dye
8:35 – 9:35 a.m
Update from the IRS and Treasury
Janine Cook, Vicki Judson,
Ruth Madrigal
9:35 – 10:35 a.m.
Update from the Hill
Gordon Clay, Roger
Colinvaux, Alex Reid,
Hill staff
10:35 – 10:50 a.m.
Networking & Refreshments
10:50 – 11:50 a.m.
Fearless Public Speaking for Nonprofit People
Conrad Teitell
11:50 a.m. – 1:00 p.m.
Luncheon
Salon EFGH
Speaker: Tamera L. Ripperda, IRS Director
of Exempt Organizations
AFTERNOON BREAKOUT SESSION I
Salon AB
1:00 – 2:00 p.m
Private Foundation Update
Jennifer Reynoso
2:00 – 3:00 p.m.
Expenditure Responsibility: Roll up Your
Sleeves For a Deeper Dive!
Robert T. Kelly
Christopher Sia
AFTERNOON BREAKOUT SESSION II
Salon C
1:00 – 2:00 p.m.
The Philosophical Imperative:
What Clients Want from Advisors and
Charities: Needs and Techniques
Edward Beckwith
2:00 – 3:00 p.m.
The Art of Giving: Charitable Gift Annuities,
Charitable Remainders in Residences and
Farms, and Charitable Gifts of Art
Dan Johnson
Private Foundations
Moderator: Robert T. Kelly
Planned Giving
Moderator: Wendell Bird
*Key points for sessions are posted on the online conference program at www.legalandtaxconference.com
AFTERNOON BREAKOUT SESSION III
Salon D
1:00 – 2:00 p.m
Form 990 Updates
Stephen Clarke,
D. Greg Goller,
IRS Speaker Invited
2:00 – 3:00 p.m.
How to Prepare Form 990 From the Inside
Marc Berger, Julia J. Buick
3:00 – 3:15 p.m.
Networking & Refreshments
Nonprofit Reporting
Moderator: D. Greg Goller
LATE AFTERNOON BREAKOUT
SESSION I
Salon AB
Moderator: Nancy Murphy
3:15 – 4:30 p.m.
EO Multi-Entity Structures
Nancy Murphy,
Kevin G. Sullivan
4:30 – 5:30 p.m.
Advanced UBIT: Alternative Investments, Fee
for Service, Sponsorships and Advertising
Suzanne Ross McDowell
LATE AFTERNOON BREAKOUT
SESSION II
Salon C
Moderator: Joe Lundy
3:15 – 4:30 p.m.
Buckle Up: A Control Freaks Guide to
Nonprofit Governance Structures
Joe Lundy
4:30 – 5:30 p.m.
Health Tax Law Update
Tom Hyatt
LATE AFTERNOON BREAKOUT
SESSION III
Salon D
Moderator: David P. Goch
3:15 – 4:30 p.m.
State Solicitation, Registration and
Compliance:
Online Contests, Prizes, Raffles
David P. Goch,
Chip Watkins
4:30 – 5:30 p.m
Tax Controversies and Audits
Miriam Fisher
THURSDAY EVENING, MARCH 19, 2015
5:30 – 7:00 p.m.
Mezzanine Foyer
Registrants’ Reception
(Sponsored by Webster, Chamberlain & Bean, LLP)
FRIDAY, MARCH 20, 2015
7:30 – 8:30 a.m.
Early Riser Session
Salon ABCD
Activities Abroad: Compliance and Reporting
Cindy Moore,
Nancy Murphy
MORNING GENERAL SESSION
Salon ABCD
Moderator: Sarah Mooney, Program Chair
8:30 – 9:30 a.m.
EO Current Developments
Bruce Hopkins
9:30 – 10:30 a.m.
Dealing with Mass Confusion:
Navigating the New EO
Marc Owens
10:30 – 10:45 a.m.
Networking & Refreshments
CONFERENCE PROGRAM
Independence Ballroom—Level 4, Marriott Marquis
MORNING BREAKOUT SESSION I
Salon AB
Moderator: Chip Watkins
10:45 – 11:45 a.m.
Current Developments: Churches
and Religious Organizations
Dan Busby, John Van
Drunen, Matthew Giuliano
11:45 – 12:45 p.m.
Litigation Update: Religious Freedom
Speaker to be Announced
MORNING BREAKOUT SESSION II
Salon C
Moderator: Hugh Webster
10:45 – 11:45 a.m.
Association Update: Recent Case
Law and Other Issues
11:45 – 12:45 p.m.
Topic and Speaker(s) to be Announced
Hugh K. Webster,
Jim Wilson
MORNING BREAKOUT SESSION III
Salon D
10:45 – 12:45 p.m.
Resisting the Darkside: Ethics for the
Non-Profit Accountant
Jack Marshall
12:45 – 1:45 p.m.
Luncheon
Salon EFGH
AFTERNOON BREAKOUT SESSION I
Salon AB
Speaker to be Announced
Moderator: Dick Larkin
1:45 – 2:45 p.m.
Not-For-Profit Accounting Update
and New FASB Rules
Lee Klumpp,
Dick Larkin
2:45 – 3:45 pm.
Community Development: Understanding
New Market Tax Credits and other Subsidies
Susan Reaman,
Mike Sanders
AFTERNOON BREAKOUT SESSION II
Salon C
1:45 – 2:45 p.m.
Executive Compensation
Siobhan Rausch,
James Wynn
2:45 – 3:45 pm.
Deferred compensation Updates:
403(b) and 457
Jason Levine (invited),
David Powell,
Cheryl E. Press (invited)
Moderator: David Powell
AFTERNOON BREAKOUT SESSION III
Salon D
1:45 – 3:45 p.m.
The Passion of the Ethical Non-Profit Lawyer
Jack Marshall
3:45 – 4:00 p.m.
Networking & Refreshments
4:00 – 5:00 p.m.
LATE AFTERNOON A’La Carte Sessions
1: Financial Presentation Makeover—from DRAB to FAB
Salon AB
Joan Renner
2: Negotiating Event Contracts
Salon C
John Strout,
Jim Wilson
3: Exempt Organization Roundtable: Trends and Tips
Salon D
Greg Goller, Joe Lundy,
Hugh Webster
PROFESSIONAL FACULTY
Heidi K. Abegg, Attorney, Webster,
Robert T. Kelly, Jr., Myers Brier &
Chamberlain & Bean, LLP, Washington, D.C.
Kelly, Scranton, PA
Edward Beckwith, Attorney,
Baker Hostetler, Washington, D.C.
Lee Klumpp, CPA, BDO Seidman LLP,
Washington, D.C.
Marc P. Berger, Former Assistant Vice
Richard F. Larkin, CPA, BDO Seidman
President, Taxation & Financial Compliance, Medstar Health Washington, D.C.
LLP, Washington, D.C.
Julia J. Buick, Assistant Tax Director,
Johns Hopkins University, Baltimore, MD
Dan Busby, President, ECFA,
Winchester, VA Stephen Clarke, Executive Director,
Ernst & Young, Washington, D.C.
Joseph E. Lundy, Counsel, Schnader
Attorneys at Law, Philadelphia, PA
Jack Marshall, President, ProEthics,
Alexandria, VA
Suzanne Ross McDowell, Attorney,
Steptoe & Johnson LLP, Washington, D.C.
Sarah Mooney, Attorney, Webster,
Roger ColInvaux, Director, Law &
Chamberlain & Bean LLP, Washington, D.C.
Public Policy Program and Professor of
Law, Catholic University, Washington,
D.C.
Cindy Moore, Assistant Counsel,
University of Pittsburgh, Pittsburgh, PA
Alan P. Dye, Attorney, Webster,
Nancy Murphy, Managing Director EO
Tax Practice, KPMG LLP, McLean, VA
Chamberlain & Bean, LLP, Washington, D.C.
Miriam Fisher, Attorney, Latham &
Watkins LLP, Washington, D.C.
Matthew Giuliano, Assistant General
Counsel, U.S. Conference of Catholic
Bishops, Washington, D.C.
David P. Goch, Attorney, Webster,
Chamberlain & Bean, LLP, Washington, D.C.
D. Greg Goller, Managing & Area
Practice Leader, EO Tax Practice, KPMG
LLP, McLean, VA and New York, NY
Karen Gries, CPA, LarsonAllen LLP,
Washington, D.C.
Bruce R. Hopkins, Attorney, Polsinelli,
Kansas City, MO
Thomas Hyatt, Attorney, Dentons,
Washington, D.C.
Daniel Johnson, Attorney, Cummings
Marcus S. Owens, Attorney, Caplin &
Drysdale Chartered, Washington, D.C.
David Powell, Attorney, Groom Law
Group, Chartered, Washington, DC
Siobhan Rausch, Attorney, Hogan
Lovells, Washington, DC
Susan Reaman, Director, Washington
National Tax Office, KPMG LLP,
Washington, DC
Alexander Reid, Attorney, Morgan
Lewis, Washington, D.C.
Joan Renner, CPA, Renner & Co.,
Alexandria, VA Jennifer Reynoso, Attorney, Simpson
Thacher & Bartlett LLP, New York, NY
Michael I. Sanders, Attorney,
Blank Rome LLP, Washington, D.C.
& Lockwood, Stamford, CT
Speaker biographies are available online at www.legalandtaxconference.com
GOVERNMENT FACULTY
Christopher Sia, Treasurer, Alfred P.
Sloan Foundation, New York, NY
John R. Strout, Attorney, Webster,
Janine Cook, Deputy Associate Chief
Counsel/Deputy Division Counsel,
TE/GE, IRS, Washington, D.C.
Chamberlain & Bean, LLP, Washington,
D.C.
Gordon Clay, Counsel, Joint Committee
on Taxation, Washington, D.C.
Kevin G. Sullivan, General Counsel,
Vicki Judson, Associate Chief Counsel
TE/GE, IRS, Washington, D.C.
Virginia Tech Foundation, Blacksburg,
VA
& Lockwood, Stamford, CT
Jason Levine, (invited) Tax Law
Specialist, Employee Plans Division,
IRS, Washington, D.C.
John Van Drunen, Vice President &
Ruth Madrigal, Attorney Advisor,
Legal Counsel, ECFA, Winchester, VA
U.S. Dept. of Treasury, Washington, D.C.
Charles M. Watkins, Attorney,
Cheryl E. Press, (invited) Senior Legal
Webster, Chamberlain & Bean, LLP,
Washington, D.C.
Counsel, Office of Chief Counsel, TaxExempt and Government Entities, IRS,
Washington, D.C.
Conrad Teitell, Attorney, Cummings
Hugh K. Webster, Attorney,
Webster, Chamberlain & Bean, LLP,
Washington, D.C.
James S. Wilson, Jr., Attorney,
Webster, Chamberlain & Bean, LLP,
Washington, D.C.
Tamera L. Ripperda, Director, Exempt
Organizations Division, IRS,
Washington, D.C.
James F. Wynn II, Principal,
Quatt Associates, Washington, D.C.
The conference is just in time for the start of
DC’s cherry blossom festival, march 20 – april 15
Visiting DC
in the spring
should be on
everyone’s
Bucket List!
Extend your stay and enjoy
the blossoms, museums,
landmarks, monuments, and
the food!
CONTINUING EDUCATION
CONTINUING EDUCATION (CE) CREDITS
Accountants, attorneys and other professionals interested in accreditation (CLE/CPE) under
appropriate state licensing procedures should
note that the Conference is designed to be
eligible for CLE & CPE credits. Full attendence
at the Conference, including one bonus session,
earns at least 18.5 CPE credits. Course Level:
Intermediate Group-Live; no prerequisites or
advance preparation is required. CLE credits are
granted by the individual state boards and the
total CLE credits vary from state to state. Starting in January, state CLE credit amounts are
updated on the Conference website as we are
notified.You may check with us at any time for
current status of the number of credits granted
by a particular state or “activity approval” for
the Conference with a particular Board, as well
as the Board’s contact for questions or complaints regarding a registered sponsor. Contact
Rebecca Johnston, Washington Non-Profit Tax
Conference, P.O. Box 27315, Washington, DC
20038-7315 (Phone: 202/688-3533; Fax: 202/3181482; e-mail: [email protected]).
Please note: we do not submit for accreditation for other forms of CE such as EA or
CFP—please check with these agencies to see if
you can submit for credit as an individual.
Washington Non-Profit Tax Conference 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.learningmarket.org
VERIFIED ATTENDANCE
Registrants claiming accreditation will need
to complete and sign attendance forms and/
or affidavits, which are provided at registration
and due when they leave the conference. The
Washington Non-Profit Legal & Tax Conference®
staff will be on hand to assist and will provide
detailed information with Conference materials
as an aid in meeting accreditation requirements.
Registrants should provide Washington NonProfit Tax Conference the necessary information in advance to ensure that their certificate,
which will be finalized and mailed out following
the close of the Conference, is accurate.
Hotel and Travel information
HOTEL ACCOMMODATIONS
Registrants are responsible for making/
changing/canceling their own hotel
reservations. A special block of rooms
has been reserved at the Marriott Marquis,
Washington, DC (Conference location), 901
Massachusetts Avenue NW Washington, DC
20001. This room-block is good only through
February 14, 2015; thereafter, rooms are
available on a first-come, first-serve basis at
the standard hotel rate. We encourage you
to reserve your room early. You may call the
Marriott Marquis, Washington, DC directly
(1-800-212-5752) and mention the name of the
conference or you may reserve a room online
at www.legalandtaxconference.com. Room
rates follow: Single – $299 per night +14.5%
tax. This is a “smoke free” facility.
GETTING AROUND TOWN
Metro service is available near the
Marriott Marquis, Washington, DC via the
Mt. Vernon Place 7th St. or Gallery Place
Metro station. The hotel is 1.4 miles from
Union Station and a short cab ride to Ronald
Reagan Washington National Airport. Smithsonian Museums and monuments are just a
few metro stops away. Visit our website,
www.legalandtaxconference.com for driving
directions and parking information.
REGISTRATION INFORMATION
HOW TO REGISTER
To register for the 51st Washington Non-Profit
Legal & Tax Conference® complete the registration form found in this brochure or register
online at www.legalandtaxconference.com.
SPOUSE/GUEST FEE
Any registrant who wishes to bring a spouse
or guest to the reception or to any of the planned
meals must register that person at the time of
the Conference. The cost of the meal(s) for your
guest can be paid when you pick up your materials at the registration desk
PAYMENTS, SUBSTITUTIONS,
CANCELLATIONS
Whether you pay in advance or request that
we bill you, your payment must be postmarked
no later than February 18, 2015, to take
advantage of the $149 savings. Registrations
cancelled by February 18, 2015, will receive a
full refund (minus 10% for processing). Cancellations received from February 19 – March 12,
2015 will receive a 50% refund. Cancellations
six days prior to and/or during the Conference (including no-shows) will not receive a
refund. Substitutions, however, may be made
at any time. For more information regarding
administrative policies, such as complaints and
refunds, please contact Rebecca Johnston at
202-688-3533 or [email protected].
MATERIALS & BADGES
Conference materials and badges will be available for pick-up at the Independence Registration Desk on Meeting Level 4 of the Marriott
Marquis beginning at 7:00 am on March 19 &
20, 2015. For early arrivals, badges & materials
will also be available at the Registration desk
Wednesday, March 18, between 5:00 and 6:00 pm.
Conference Badges must be worn at all times to
gain admittance to the Conference proceedings.
Conference registration form
mail to: Washington Non-Profit Tax Conference | PO Box 27315, Washington, DC 20038-7315
phone: 202.688.3533 fax: 202.318.1482 online: www.legalandtaxconference.com
Name ______________________________________ Badge Nickname ___________________
Organization ___________________________ Position ________________________________
Address ____________________________ City _________________ State ____ Zip _________
Phone _________________ Fax _________________ Email ______________________________
q Check here if special assistance is required because of disabilities. Please attach a description of your need
Registration Fees:
(Full Conference)
Group Rate
___________$950 through February 18, 2015
___________ $1099 as of February 19, 2015
___________ $550 for one day option (Choose one: Thurs___ Fri___)
___________ $725 (cost if registering 4 or more attendees)
Choose one:
q I would like to receive a hard copy of the Proceedings Manual (500+ pages) when I check in and
the electronic version in advance
q I would like an electronic version of the Proceedings Manual emailed to me before the conference
– I do not want the hard copy
I cannot attend, but would like to purchase:
q Proceedings Manual plus CD (text only)
q CD-ROM of Proceedings Manual (text only)
$500
$250
q Check enclosed for $ ___________ Payable to “Washington Non-Profit Tax Conference”
(your payment must be postmarked by Feb. 18, 2015 to take advantage of the $149 savings)
q Bill Me
q Pay by credit card (Visa, MC, Amex, Diners)
Card # __________________________________________ Expiration ______________________
Amount to be charged $ __________________ Signature _______________________________
If you desire Professional Accreditation (Continuing Education Credit), please provide the
necessary information below for all states in which you desire accreditation
Name of Registrant
Type of Accreditation
Requiring Registration
(CLE, CPE, ERA, etc.)
State(s) and ID Numbers
(i.e., State Bar, CPA or Specialty Designation ID)
____________________ ______________________________________________
In addition to the 2-Day program, the registration
fee includes two luncheons, two breakfasts,
refreshment breaks, the Registrants’ Reception
and all Conference materials.
Registrants are responsible for making/changing/
canceling their own hotel reservations. A special
block of rooms has been reserved at the Marriott
Marquis, Washington, DC, 901 Massachusetts
Avenue NW Washington, DC 20001. Group rate
of $299 + 14.5% tax is only good through Feb. 14,
2015, thereafter rooms are available on a first-come,
first serve basis. Please mention the name of the
Conference when reserving your room to secure the
discounted rate of $299. The Marriott reservation
line is 1-800-228-9290. You may also link to a special
Marriott Marquis, Washington, DC reservation page
on our website: www.legalandtaxconference.com
Cancellation Policy: Registrants who cancel by
February 18, 2015 will receive a full refund (minus
10% for processing). Cancellations received from
February 19–March 12, 2015 will receive a 50%
refund. Cancellations six days prior to and/or during
the Conference (including no shows) will receive no
refund. There are no carry overs for future Conferences, but substitutions may be made at any time.
Ways to Register
• Use this form and mail to the address indicated; or
• Fax to 202.318.1482; or
• Register online at
www.legalandtaxconference.com; or
• Call 202.688.3533
www.legalandtaxconference.com
Marriott Marquis, Washington, DC
901 Massachusetts Avenue NW
Washington, DC 20001
MARCH 19–20, 2015
Washington Non-Profit
Legal & Tax Conference®
5 1 s t ANNUAL
P.O. Box 27315
Washington, DC 20038-7315
Non-Profit Org
US Postage
PAID
Suburban, MD
Permit No. 4705