Friday, January 19
8:45AM - 4:30PM
Exempt Organizations
Chair: LaVerne Woods, Davis Wright Tremaine LLP, Seattle, WA
8:45am Committee Business by the Chair.
9:00am News from the IRS and Department of Treasury.
Representatives from the TE/GE Division of IRS and from
the Department of Treasury will speak on recent
developments and pending guidance. Moderator:
Betsy Buchalter Adler, Silk Adler & Colvin, San
Francisco, CA. Panelists: Lois G. Lerner, Director, Exempt
Organizations, IRS, Washington, DC; Catherine
Livingston, Assistant Chief Counsel, TE/GE, IRS,
Washington, DC; Eric San Juan, Deputy Tax Legislative
Counsel (Legislative Affairs), Department of Treasury,
Washington, DC.
10:00am Donor Advised Funds After the Pension Protection Act
of 2006: Still an Attractive Option for Charitable
Giving? Legislation in 2006 substantially altered the rules
under which charities that hold donor advised funds must
operate. This panel will examine the changes and
consider practical ways to address them, and identify
unresolved questions that arise under the new law.
Moderator: Frederick J. Gerhart, Dechert LLP,
Philadelphia, PA. Panelists: Robert Fontenrose, Senior
Tax Law Specialist, Exempt Organizations Division, IRS,
Washington, DC; Janne Gallagher, Council on
Foundations, Washington, DC; Rochelle Korman,
Patterson Belknap Web & Tyler LLP, New York, NY;
Catherine E. Livingston, Assistant Chief Counsel, TE/GE,
IRS, Washington, DC.
11:00am Supporting Organizations After the Pension Protection
Act of 2006: A Second Class of Public Charity? The
changes to the supporting organization rules – new
categories, new prohibitions, new rules for foundations
making grants to supporting organizations – are among
the most significant provisions for charities in the 2006
legislation. This panel will consider how to plan and to
avoid traps for the unwary under the new regime.
Moderator: Paul Feinberg, Baker & Hostetler LLP,
Cleveland, OH. Panelists: Robert Fontenrose, Senior Tax
Law Specialist, Exempt Organizations Division, IRS,
Washington, DC; Raeburn G. Kennard, Kirton &
McConkie, Salt Lake City, UT; Catherine E. Livingston,
Assistant Chief Counsel, TE/GE, IRS, Washington, DC;
M. Ruth M. Madrigal, Caplin & Drysdale Chartered,
Washington, DC.
12:15pm Luncheon. (Ticketed Event)
Speaker: Nina E. Olson, National Taxpayer Advocate,
IRS, Washington, DC
Topic: Exempt Organization Issues: The National
Taxpayer Advocate’s Perspective
1:30pm Community Benefit for Healthcare Organizations:
What Is It, and How Do We Measure It? This panel will
discuss the IRS''s community benefit checklist initiative
and provide an update on Senate Finance Committee,
state and litigation settlement activities. Moderator:
Christopher M. Jedrey, McDermott Will & Emery LLP,
Boston, MA. Panelists: Anne M. Murphy, Senior
Counsel to the Attorney General, Office of Illinois
Attorney General Lisa Madigan, Chicago, IL; T.J.
Sullivan, Drinker Biddle & Reath LLP, Washington, DC;
Julie Trocchio, The Catholic Health Association,
Washington, DC.
2:15pm Social Enterprise – A Legal Context. Who are social
entrepreneurs, and what is social enterprise? And how
can we as exempt organizations attorneys help them
achieve their goals? Moderator: Robert A. Wexler, Silk
Adler & Colvin, San Francisco, CA. Panelists: Ed Diener,
Skoll Foundation, Palo Alto, CA; Lisa L. Johnsen, Preston
Gates & Ellis LLP, Seattle, WA.
3:15pm Changes in the Form 990: In a Relationship or Just
Friends? Are your clients capturing the information
needed to answer the new questions on the annual
information return? How do you define “relationship”?
This panel will take an intimate look at the Form 990.
Moderator: Eve Borenstein, Borenstein and McVeigh
Law Office, Minneapolis, MN. Panelists: Janet E.
Gitterman, Senior Tax Law Specialist, 990 Project, IRS,
Washington, DC; Ralph E. DeJong, McDermott Will &
Emery LLP, Chicago, IL.
4:15pm Cash Bar.
