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Lorman Nonprofit Teleconferences



Industry Leading & Respected Continuing Education



Last Build Date: Thu, 18 Jan 2018 12:30:02 GMT

 



Executive Compensation Issues for Nonprofit Organizations

Thu, 18 Jan 2018 02:00:45 America/Chicago

March 23, 2018

Intermediate Sanctions Overview

• History

• Current State of Events

• Basic Principles



How to Protect Your Executives and Board Members From Personal Liability

• Policies and Procedures

• Rebuttable Presumption

• Legal Issues and Penalties



Form 990 Disclosures, Criteria and Case Studies

• Form 990 Disclosures

• Criteria and Considerations

• IRS and Actual Case Studies






IRS Guidelines for Good Governance for 501(c)(3) Organizations

Thu, 18 Jan 2018 02:00:34 America/Chicago

February 2, 2018

Governance and Best Practices

• Role of the Board

• Fiduciary Duties of Directors

• Conflicts of Interest



Intermediate Sanctions and the Rebuttable Presumption

• Overview

• Why Compliance Is Important

• Conflicts, Compensation and Expense Reimbursement



Basic Functions of a Board

• Governance vs. Management

• Common Guiding Principles for Effective Boards

• IRS Guidelines for Good Governance






Legal Considerations For Nonprofits: Boot Camp Basics

Thu, 18 Jan 2018 02:00:38 America/Chicago

January 31, 2018

501(c)(3) and Governance Compliance

• Annual Action Items and Key Policies

• Lobbying/Electioneering

• Excess Benefit Transaction Overview



Fundraising

• State Charitable Solicitation

• Donor Restricted Funds

• Gift Receipting Requirements



Other Operational Concerns

• Trademark

• Privacy

• Basic Employment Matters






Nonprofit FASB Reporting Requirements Update

Thu, 18 Jan 2018 02:00:45 America/Chicago

March 22, 2018

FASB Not-for-Profit Reporting Model

• Effective Dates and Transition

• Net Assets

• Investment Returns

• Expenses

• Operating Measures

• Liquidity/Availability

• Statement of Cash Flows



Revenue Recognition

• Effective Dates

• Objectives

• Scope

• Nonprofit Industry Considerations

– Contributions

– Bifurcation

– Membership Dues

– Tuition and Fees

– Licenses and Royalties

– Governmental Grants and Contracts

• Implementation Tips



Overview of the New Lease Standard

• Overview of the Changes

• Effective Dates

• Lease Classification

• Recognition and Measurement






Tax Treatment of Appreciated Property Donation

Thu, 18 Jan 2018 02:00:05 America/Chicago

February 23, 2018

Overview

• General Incentives for Donating Appreciated Property

• Use of Charitable Remainder Trusts



General Limits Affecting Appreciated Property

• 50% (60%) Charities

• 30% Charities

• Capital Gain Properties General Limit

– 30% Limit

– 20% Limit

• Impact of 2017 Tax Cut and Jobs Act

– Change in Limit

– Change in Standard Deduction

• Additional Appreciated Property Limits

– Ordinary Income Reduction

– Special Capital Gain Limits

– Partial Limit – Inventory/Depreciable Property

• Section 1256 – Mark to Market Rule

– Zero Coupon Bonds

– Options/Commodities Futures

• Corporate Limitation

• 5-Year Carry-Over Rule



Pass-Through Entities – Appreciated Property

• S Corporations

– Basis Adjustment (1367(a)(2))

– Timing of Deduction

• Partnerships (Rev. Rul. 96-11)



Substantiation Basics

• Estate/Gift Tax Returns

• Income Tax Returns

– Dollar Thresholds



Qualified Appraisal Requirements

• Overview

• Notice 2006-96

• Appraiser's Perspective

• Substantial Compliance Requirement

– Elements of Substantial Compliance

Mohamed v. Commissioner



Examples and Issues

• Stock

• Real Estate

– Bargain Sale Rule

– Fractional Interests

• Artwork, Jewelry and Collections

• Intellectual Property

– Copyrights

– Patents



Applicable Penalties



Penalty Avoidance/Defenses






Volunteer Handbook Essentials for Your Nonprofit

Thu, 18 Jan 2018 02:00:28 America/Chicago

February 7, 2018

Building a Volunteer Guide/Program

• What's Your Mission and Values?

• What Is Your History and Community Impact?

• Welcoming Letter From Your CEO or Executive Director



Volunteer Policies

• General Conduct

• Safety and Security

• Progressive Discipline

• Communication Policies

• Attendance Policies

• Social Media Policies



Expectations

• What Are the Expectations of the Volunteer to the Organization?

• What Are the Expectations of the Agency to the Volunteers?



Volunteer Management

• Training

• Performance Management

• Recognition and Feedback



Volunteer Recruitment

• Sources for Recruiting

• Referrals