Brief Biography
Professional Achievements
Professional Vitae of Eve Rose Borenstein
Eve has practiced law since 1985, operating for 15 years the Tax Exempt Law Office of Eve Rose Borenstein, LLC until that firm merged in 2004 into the then-created Borenstein and McVeigh Law Office (www.BAMlawoffice.com). Her practice in both firms has been dedicated to the unique tax and regulatory rules applied by the IRS and state agencies to “tax-exempt” organizations. Officed in Minneapolis, Eve consults with both CPAs and individual non-profits nation-wide; through 2011 she had represented more than 875 tax-exempt organizations before the IRS. A substantial portion of her clientele are organizations with gross revenues of less than $1,000,000 per year, but Eve also represents many medium and large organizations, typically on planning or IRS audits and correspondence.
For most of the past two decades, Eve has been an active member of the American Bar Association’s Tax Section Committee on Exempt Organizations, working from that platform, as well as with various other professional groups and committees (including those of the AICPA) to provide feedback to the IRS on exempt organization forms and procedures. Since 1990, she has authored and instructed four exempt organization CPE courses offered by State CPA societies (two on the Form 990 and two on EO tax mandates). Informed by her clients’ experience in IRS examinations, and by her work with the CPA community on the Form 990’s preparation, she is widely recognized as the authoritative instructor on that Form. In addition to teaching to the professional community serving non-profits, she participates in many training programs serving non-profits directly. Her speaking and teaching have always comprised a significant portion of her work in service to her commitment to see the sector “do it right the first time”.
Eve is a native of New Jersey and a University of Rhode Island graduate who loves her adopted home-state, Minnesota. She earned her law degree from the University of Minnesota in 1985, and then worked in the Tax Department of one of the original Big 8 accounting firms in Minneapolis before embarking on her service to tax-exempt organizations in 1988. She is the proud parent of two young adults and resides in Minneapolis and Duluth with her life partner.
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American Bar Association Committee on Exempt Organizations of the Section of Taxation
- Co-chair, Form 990 Revision Taskforce, 2005 - 2009
- Co-chair, Revising IRS Form 1023 Subcommittee, inception (2002) - conclusion (2004)
- Contributor, Response (July 2004) to United States Senate Committee on Tax June 22, 2004 Hearings/Staff’s “White Paper” on Charitable Organizations
- Liaison to American Institute of Certified Public Accountants’ Exempt Organization Technical Resource Panel, 2002 - present
- Co-chair, Small Organizations Subcommittee, inception (2000) - present
- Contributing Member, Political & Lobbying Activities & Organizations Subcommittee, 1993 - present
American Bar Association Pro Bono Committee of the Section of Taxation
- Chair, Assistance to Charitable Organizations Subcommittee, 2005-2006, 2008-2009
- Contributing Member, 2002 - present
Panel on the Nonprofit Sector (convened by Independent Sector)
- Member, Legal Framework WorkGroup, December 2004 (inception) forward
American Institute of Certified Public Accountants’ Exempt Organization Technical Resource Panel
- Guest Participant, 2002 - present, including effort on Form 990 Revisions
- Appointed Member, Task Force on the Exempt Organization Determination Letter Process, June 2002
American Institute of Certified Public Accountants Conference Committee
- Planning Committee, 2003 (inaugural year) and 2004 Not-for-Profit Financial Executives Forum
- Conference Planning Committee, 2002 and 2001 Annual Not-for-Profit Industry Conference
Publications
- Eve R. Borenstein, Potholes to Avoid in Road-Tripping With 501(c)(3) Organizations, The Practical Tax Lawyer, Volume 21, Number 2 (Winter 2007). This article, updated to reflect 2008 statutory changes to the public support test, may be accessed here.
- Ellen W. McVeigh & Eve Rose Borenstein, The Changing Accountability Climate and Resulting Demands for Improved “Fiduciary Capacity” Affecting the World of Public Charities, 31 William Mitchell L. Rev. 119 (2004).
Minnesota State Bar Association
- Business Law Pro Bono Task Force, inception (2002) - 2004
- Nonprofit Committee (of the Business and Tax Sections), 2002 - present
Hamline University,Graduate School of Public Administration and Management
- Faculty, Required Core Course (for Master of Arts in Nonprofit Management), Law for Nonprofit Organizations, spring 2003
Minnesota Nonprofit Accountability Collaborative
- Inaugural Presenter, “Making Your Form 990 Work for You”, 2003
- Charter Member, Chair of Technical Issues Committee, inception (2001) - organization’s sunset, 2005
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Be advised that you may obtain this vitae, which is regularly updated, from:
http://taxexempt.ehclients.com/index.php/biovitae/vitae
EDUCATION
- Law School University of Minnesota, May 1985, cum laude
- B.A. Degree University of Rhode Island, December 1981, Highest Distinction
- Undergraduate Brown University, 1973-74, University of Rhode Island, 1979-81
PROFESSIONAL PRACTICE
- Borenstein and McVeigh Law Office LLC, January 2004 - present & Tax Exempt Law Office of Eve Rose Borenstein, LLC, 1988 - 2003
- Both as a sole practitioner until 2004, and via the present two attorney firm (“BAM!”), professional services have been dedicated exclusively to providing representation and planning on federal tax and state administrative law mandates to tax-exempt and/or nonprofit corporations
- Ernst & Whinney, Minneapolis, Minnesota 1985 - 1988
- Tax Senior & Associate Tax Staff
PROFESSIONAL COMMITTEES
American Bar Association Committee on Exempt Organizations, Section of Taxation
- Co-chair, Form 990 Revision Taskforce, 2005 - 2009
- Co-chair, Revising IRS Form 1023 Subcommittee, inception (2002) - conclusion (2004)
- Contributor, Response (July 2004) to United States Senate Committee on Tax June 22, 2004 Hearings/Staff’s “White Paper” on Charitable Organizations
- Liaison to American Institute of Certified Public Accountants’ Exempt Organization Technical Resource Panel, 2002 - present
- Co-chair, Small Organizations Subcommittee, inception (2000) - present
- Contributing Member, Political & Lobbying Activities & Organizations Subcommittee, 1993 - present
American Bar Association Committee on Pro Bono, Section of Taxation
- Chair, Assistance to Charitable Organizations Subcommittee, 2005-2006, 2008-2009
- Contributing Member, 2002 - present
Panel on the Nonprofit Sector (convened by Independent Sector)
- Member, Legal Framework WorkGroup, December 2004 (inception) forward
American Institute of Certified Public Accountants’ Exempt Organization Technical Resource Panel
- Appointed Member, 990 Redesign Comments Panel, June - September, 2007
- Appointed Member, Task Force on the Exempt Organization Determination Letter Process, June 2002
- Guest Participant, 2002 - present
American Institute of Certified Public Accountants’ Conference Division
- Planning Committee, 2003 (inaugural year) and 2004 Not-for-Profit Financial Executives Forum
- Conference Planning Committee, 2002 and 2001 Annual Not-for-Profit Industry Conference
Minnesota Nonprofit Accountability Collaborative
- Inaugural Presenter, “Making Your Form 990 Work for You”, 2003
- Charter Member, Chair of Technical Issues Committee, inception (2001) - present
Minnesota State Bar Association
- Business Law Pro Bono Task Force, inception (2002) - conclusion (2004)
- Nonprofit Committee (of the Business and Tax Sections), 2002 - present
PUBLICATIONS
- Eve R. Borenstein, Form 990, Exempt Organizations Annual Information Return (Chapter), Minnesota Nonprofit Deskbook (1st Edition, 2011).
- Eve R. Borenstein, Potholes to Avoid in Road-Tripping With 501(c)(3) Organizations, The Practical Tax Lawyer, Volume 21, Number 2 (Winter 2007) [Fall 2008 update for new public support regulations, available from author and ABA Pro Bono Committee].
- Ellen W. McVeigh & Eve R. Borenstein, Overbearing Oversight? Improving Accountability for Public Charities, Bench & Bar of Minnesota, Vol. LXII, Number V (May/June 2005).
- Ellen W. McVeigh & Eve R. Borenstein, The Changing Accountability Climate and Resulting Demands for Improved “Fiduciary Capacity” Affecting the World of Public Charities, 31 Wm. Mitchell L. Rev. 119 (2004).
POST-FORM 990 REDESIGN: COURSES/SESSIONS ON THE FORM SPONSORED BY OTHER THAN CPA SOCIETIES
- “990 Developments” (with Stephen Clarke of the IRS and Jane Searing), Western Conference on Tax Exempt Organizations, Co-sponsored by Loyola Law School & Internal Revenue Service, November 2011.
- “990’s Matter: How to Prepare for Your Organization’s First Filing,” and “990’s Matter: Improving Your Filing (for Large Organizations),” Nonprofit Assistance Fund, April 2011.
- “Making Peace with the New 990,” Philanthropy Journal Webinar, November 2010.
- “990’s for Real People,” Alliance for Justice, Washington, DC, February 2009.
- “990’s Do Matter!,” Minnesota Council of Nonprofits (with funding by The Otto Bremer Foundation), five locations MN & ND, December 2008 - February 2009.
- “990’s Do Matter!,” The San Francisco Foundation, San Francisco, CA, December 2008.
- “990’s for Real People,” Alliance for Justice, San Francisco, CA, December 2008.
- “990’s DO Matter!,” Community Foundation of Herkimer & Oneida Counties/ Utica College, Utica, NY, November 2008.
- “990’s for Real People,” Nonprofit Resource Center, Toledo OH, November 2008.
- “990’s for Real People,” Blandin Foundation and Twin Ports Area Nonprofit Coalition, Grand Rapids, MN (October 2008); Duluth, MN (December 2008).
PRESENTATIONS/WORKSHOPS (1999-present)
- “Form 990: Ask the Experts” (with Julie Floch and Jane Searing), AICPA Webcast, December 2011.
- “Exempt Organizations: A Year in Review,” 2011 New York State Society of CPAs Exempt Organization Conference, New York, NY, November 2011.
- “Lobbying and Public Policy Advocacy: Mapping the Regulatory Terrain,” and “Form 990 Update: A Common Sense Approach,” Minnesota Society of CPAs 31std Annual Not-for-Profit Conference, October 2011.
- “Automatic Revocation of Tax-Exempt Status,” (with IRS presenters Matthew Giuliano and Sharon Light), National Council of Nonprofits Webinar, August 2011. [Highlights and slides available., click here]
- “Private Foundation Do’s and Dont’s,” “Public Support Test Basics,” “Form 990 Hotspots,” North Carolina Association of CPAs, Annual Not-for-Profit Accounting Conference, May 2011.
- Minnesota State Bar Association Continuing Legal Education Course, Nonprofit Law Conference: “Federal Tax Update,” March 2011.
- “Exempt Organizations: What’s the Skinny?,” “Related and Affiliated Organizations - Tax Planning and Compliance,” Massachusetts Society of CPAs Annual Nonprofit Conference, January 2011.
- “Form 990 Update” (with Jane Searing), AICPA Webcast, December 2010.
- “Exempt Organizations: A Year in Review,” 2010 New York State Society of CPAs Exempt Organization Conference, New York, NY, December 2010.
- “Form 990 Case Studies” (with Jane Searing), 2010 New York State Society of CPAs Exempt Organization Conference, New York, NY, December 2010.
- “IRS and Federal Tax Update” and “Form 990: What the Watchdogs Are Looking For,” Washington Society of CPAs Not-for-Profit Conference, Seattle, November 2010.
- “990 Redux (Filing Season II),” Annual Not-for-Profit Conference Arizona Society of CPAs and Annual Tax Conference North Dakota Society of CPA, both September 2010.
- “Federal Tax Update: A Year (or More) in Review,” AICPA National Not-for-Profit Conference, Washington, DC, June 2010.
- “Affiliated Organizations: Form 990 Unique Mandates” portion of panel presentation: “Affiliated Organizations: Avoiding Traps for the Unwary,” ABA Tax Section Exempt Organizations Committee Meeting, Washington, DC, May 2010.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding and Advising Nonprofit Organizations: “Federal Tax Update: A Year (or More) in Review,” and “Form 990 Legal Snapshot,” March 2010.
- “Federal Oversight of Exempt Organizations,” 2009 New York State Society of CPAs Exempt Organization Conference, New York, NY, December 2009.
- “Annual Tax Update,” AICPA Not-for-Profit Financial Executives Forum, Anaheim, CA, November 2009.
- “Helping Charities with Pro Bono (Without Doing Harm),” ABA Pro Bono Week National CLE, October 2009.
- “990 Lessons Learned to Date,” Annual Not-for-Profit Conferences: Arizona Society of CPAs (September 2009), Minnesota Society of CPAs (October 2009), Missouri Society of CPAs (October 2009).
- “Unrelated Business Income Tax Planning,” Missouri Society of CPAs, October 2009.
- “What Every Tax Lawyer Should Know About Revised Form 990 (with IRS),” ABA Tax Section, Washington, DC, May 2009.
- “The Due Date is Near! Common But Unexpected Problems in the New 990 (with IRS),” ABA Tax Section Exempt Organizations Committee Meeting (panel presentation), Washington, DC, May 2009.
- “Anticipating 2008 Form 990 Preparation,” AICPA Practitioners Symposium, Las Vegas, NV, May 2009.
- “Form 990: Core Form” and “Form 990: Schedules,” Panel Presentations (with IRS), Georgetown University Law Center’s Representing & Managing Tax-Exempt Organizations 2009, April 2009.
- “Preparation Issues of the New Form 990 (with IRS),” TE/GE Councils’ Annual Meeting, February 2009.
- “990 Q &A,” Non-Profit Finance Group, Minneapolis, MN, October 2008.
- “Collaborations Gone Wild: Trouble points in Partnerships, Joint Ventures, Coalitions, and Collaborative “Agreements” (with Ellen McVeigh),” Minnesota Council of Nonprofits Annual Conference, October 2008.
- “The New 990 is Coming!,” 18th Annual MNCPA Audits of Lawful Gambling Conference, Brooklyn Center, MN, September 2008.
- “990 Update” and “990 Q & A,” Arizona Society of CPAs 13th Annual Not-for-Profit Conference, Phoenix, AZ, September 2008.
- “Overview of the New Form 990,” Panel Presentation; “Ask the Experts 990,” Panel Presentation; and “Tax Update: A Practitioner’s View,” AICPA National Not-for-Profit Conference, Washington, DC, June 2008.
- “Revised Form 990: Core Form” and “Revised Form 990: Schedules,” Panel Presentations (with IRS), Georgetown University Law Center’s Representing & Managing Tax-Exempt Organizations 2008, April 2008.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding and Advising Nonprofit Organizations: “Federal Oversight of Nonprofit Corporations,” March 2008.
- “Revised Form 990, the Outlook (with IRS),” TE/GE Councils’ Annual Meeting, February 2008.
- “Update on NPO Issues” and “Form 990 Revision Project Panel Discussion,” 2007 New York State Society of CPAs Exempt Organization Conference, New York, NY, December 2007.
- “IRS Update,” 27th Annual MNCPA Not-for-Profit Conference, Brooklyn Center, MN, October 2007.
- “Form 990 Made Understandable, Accurate, and Complete,” Community Foundation of Herkimer and Oneida Counties/Utica College, Utica, NY, October 2007.
- “Form 990 Update,” 17th Annual MNCPA Audits of Lawful Gambling Conference, Brooklyn Center, MN, September 2007.
- “Form 990 Must-Do’s: The More Things Change the More They Stay the Same,” Council on Foundations, 2007 Fall Conference for Community Foundations, September 2007.
- “Legal Issues Facing Nonprofit Directors and Board Members,” Minnesota Council of Nonprofits and the Blandin Foundation, Duluth and Grand Rapids, MN, September 2007.
- “Annual Exempt Organization Tax Update,” 2007 AICPA National Not-for-Profit Conference, June 2007.
- “990 Advanced” and “UBIT for Nonprofit Organizations,” North Carolina Association of CPAs and North Carolina Center for Nonprofits, 2007 Not-for-Profit Accounting Conference, May 2007.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding and Advising Nonprofit Organizations: “Federal Oversight of Nonprofit Corporations,” March 2007.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Unrelated Business Income Tax,” February 2007.
- “IRS ‘E3’ (Exempt Enforcement Expansion),” 52nd Annual Massachusetts Society of CPAs Tax Conference, January 2007.
- “Not-for-Profit Exempt Organizations Update: Key Changes in 2006,” Massachusetts Society of CPAs’ Annual Not-for-Profit Conference, January 2007.
- “Form 990 Made Simple and Fun!,” Minnesota Council of Nonprofits, St. Paul, MN, April and October 2006.
- “IRS Form 990: Ensuring Compliance, Accountability and Transparency,” Council on Foundations, 2006 Fall Conference for Community Foundations, September, 2006.
- “The 21st Century View of Nonprofits” and “Advance Tax for Tax Exempts - The Continuing Saga,” Parts I & II, North Carolina Association of CPAs and North Carolina Center for Nonprofits, 2006 Not-For-Profit Accounting Conference, May 2006.
- “New 990 Disclosures Bring New Implications,” Presented by LarsonAllen, 13th Annual Nonprofit and Foundations Conference, May 2006.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding and Advising Nonprofit Organizations: “Federal Oversight of Nonprofit Corporations,” March 2006.
- “New Emphasis on Form 990 Disclosures,” Massachusetts Society of CPAs’ Not-For-Profit Conference, January 2006.
- Minnesota State Bar Association Continuing Legal Education & Tax Section, 65th Annual Tax Institute: “Current Law and Climate Regarding Exempt Organization Disclosure of Executive Compensation,” November 2005.
- American Bar Association Section of Taxation & Center for Continuing Legal Education, “Preparing the New IRS Application for Tax Exemption Under Section 501(c)(3),” October 2005.
- District of Columbia Bar Association Continuing Legal Education, The Essentials of Representing Non-Profits: Tax and Election Law for Public Policy Course Session: “IRS Form 990 for Advocacy Organizations,” October 2005.
- “Reporting Gaming Revenues of Forms 990 and 990-T,” Minnesota Society of CPAs Lawful Gambling Conference, September 2005.
- “One Size Fits All? The IRS Form 990 in the 21st Century (with IRS),” Minnesota Nonprofit and Legal Accountability Conference, Sponsored by the Minnesota Council of Nonprofits and Independent Sector, September 2005.
- “Tax Workshop on Form 990,” 13th Annual AICPA Not-for-Profit Industry Conference, Washington, DC, June 2005.
- “Current Climate and Developments in Taxation of Exempt Organizations,” 13th Annual AICPA Not-For-Profit Industry Conference, Washington D.C., June 2005.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Legal Mistakes in Collaboration and Fiscal Agency,” April 2005.
- “Minnesota’s Lobbying and Election Laws,” Worry-Free Lobbying - Presented by the Alliance for Justice and the Minnesota Council of Nonprofits, St. Paul, MN, April 2005.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding & Advising Nonprofit Organizations: “The New World of IRS Form 1023,” March 2005.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Legal Mistakes that Generate a Tax Bill from the IRS,” February 2005.
- “How High Will Exempt Organizations Be Required to Jump?,” Foundation for Accounting Education of the New York Society of CPAs Exempt Organizations Conference, December 2004.
- “Expanding Coalition and Collaborative Efforts Effectively,” AICPA Not-For-Profit Financial Executive Forum, November 2004.
- Legal & Fiduciary Responsibilities of Nonprofit Board Members,” BoardSmart Program of the Central Minnesota Community Foundation, St. Cloud, MN, October 2004.
- “Staying out of the Clink - The Sheriff’s Back in Town,” Minnesota Society of CPAs Lawful Gambling Conference, September 2004.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Ten Most Common Legal Mistakes in Collaboration and Fiscal Agency,” June 2004.
- “Current Climate and Developments in Taxation of Exempt Organizations” and “Tax: Ask the Experts Panel,” 12th Annual AICPA Not-For-Profit Industry Conference, Washington, DC, June 2004.
- “Public Advocacy in an Election Year,” Larson Allen 11th Annual Nonprofit and Foundation Conference, Plymouth, MN, May 2004.
- “Making the 990 Work for You,” Nonprofit Financial Group of the Twin Cities and the Minnesota Nonprofit Accountability Collaborative, March 2004.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding & Advising Nonprofit Organizations: “Practice Pointers Regarding the IRS’ New Approach to Exempt Organizations,” March 2004.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Ten Most Common Legal Mistakes in Applying the Unrelated Business Income Tax,” March 2004.
- “Tax Update for the Nonprofit/Exempt Organization Sector” and “A Real World Perspective on Managing Conflicts of Interest,” New Jersey Society of CPAs Nonprofit Conference, December 2003.
- “Expanding Coalition and Collaborative Efforts Effectively,” AICPA Not-For-Profit Financial Executive Forum, November 2003.
- “Exempt Organizations Tax Update - A Realist’s Perspective,” Minnesota Society of CPAs 49th Annual Tax Conference, November 2003.
- “Tax and Regulatory Global Warming,” Minnesota Society of CPAs 23rd Annual Not-for-Profit Conference, October 2003.
- “A Real World Perspective on Managing Conflicts of Interest,” “Exempt Organizations ‘Owning’ For-Profits,” and “Navigating the Federal Tax Law Limits of Lobbying,” Iowa Society of CPAs Exempt Organizations Conference, October 2003.
- Minnesota State Bar Association Continuing Legal Education Course, Charitable (“Lawful”) Gambling: “Pitfalls for Tax-Exempt Organizations,” October 2003.
- “Legal Requirements and the Importance of Being Transparent,” Nonprofit 101: Nuts and Bolts of Practical Management, Minnesota Council of Nonprofits, July 2003.
- “Tax Considerations of Private Foundations,” 2003 RSM McGladrey Annual Tax Conference, May 2003.
- “Making Your Form 990 Work for You,” Minnesota Nonprofit Accountability Collaborative, April 2003.
- “Going out of Business Gracefully,” Springboard for the Arts, March 2003.
- University of St. Thomas Center for Nonprofit Management’s Community Leadership Institute II: “The Ups and Downs of Advocacy and Advocacy Partnerships” co- sponsored with Metropolitan Alliance of Community Centers and City of Minneapolis Neighborhood Revitalization Program, March 2003.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Ten Most Common Mistakes in Managing Conflict of Interest,” January 2003.
- “Exempt Organizations Tax Climate and Updates - The Latest Developments,” “Tax Considerations for Private Foundations,” and “Embezzlement, Conflict of Interest, Newspaper Reporters, and Bylaw Wars,” New Jersey Society of CPAs Nonprofit Conference, December 2002.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Ten Most Common Mistakes in Collaboration and Fiscal Agency,” November 2002.
- “The Low-Down on Lobbying,” Minnesota Society of CPAs 22nd Annual Not-for-Profit Conference, October 2002.
- “The Form 990 as an Investigatory Tool,” National Association of Attorneys General/National Association of State Charitable Officials 2002 Charitable Trust and Charitable Solicitations Seminar, October 2002.
- “Accountability of Tax Exempt Organizations: Director and Trustee Oversight Responsibility,” sponsored by Arrowhead Estate Planning Council, October 2002.
- “Application of UBIT Principles I” and “Application of UBIT Principles II,” Association of College and University Auditors 46th Annual Conference, September 2002.
- “Gambling with One’s Tax-Exempt Status,” Minnesota Society of CPAs 12th Annual Gambling Conference, September 2002.
- “Lobbying (a/k/a Public Policy Change): An Attempt at Demystification,” Statewide Secondhand Smoke Conference: Clear the Air, Sponsored by Minnesota
Smoke-Free Coalition, August 2002.
- “Planning for Form 990,” preceding Tenth Annual AICPA Not-for-Profit Industry Conference, Washington, DC, June 2002.
- “Tax—Ask the Experts Panel,” Tenth Annual AICPA Not-for-Profit Industry Conference, Washington, DC, June 2002.
- “Basic 990 Issues,” Not-for-Profit Conference of the North Carolina Association of CPAs and the North Carolina Center for Nonprofits, June 2002.
- “Mismanagement of ‘Conflict of Interest’ in the World of Nonprofit Charitable Corporations,” Minnesota Society of CPAs 8th Annual Management and Business Advisers Conference, May 2002.
- University of St. Thomas Center for Nonprofit Management’s Community Leadership Institute II: “The Ups and Downs of Advocacy,” co-sponsored with Metropolitan Alliance of Community Centers and City of Minneapolis Neighborhood Revitalization Program, November 2001, and May 2002.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding & Advising Nonprofit Organizations: “Conflicts of Interest,” April 2002.
- Minnesota Institute of Legal Education Course, Nonprofit and Tax Exempt Organizations: “Education or Advocacy? Voter Education or Electioneering?,” March 2002.
- University of St. Thomas Center for Nonprofit Management’s Legal Breakfast Series: “Tax Exempt but TAXABLE?” and “What’s the Fuss About Fiscal Agents?,” February and March 2002, respectively.
- “Your Unique Legal Playing Field,” Co-sponsored by Initiative Foundation, and Works in Progress, Inc., February 2002.
- “‘Linked’ Tax-Exempt Organizations” and “Compensation, Conflict of Interest and Insider Transactions,” Indiana CPA Society, Indiana Tax Institute, December 2001.
- “Tax Considerations of Private Foundations,” 2001 McGladrey & Pullen, LLP Annual Tax Conference, November 2001.
- “How to Make This Annual Update Session Apply To You - Using Tax and Legal Professionals Appropriately,” Minnesota Society of CPAs Not-for-Profit Organizations Conference, October 2001.
- Center for Nonprofit Management, University of St. Thomas’ Legal Breakfast Series: “The 501(c)(3) Mirror: What Makes You, You?,” October 2001.
- 2001 Community Leadership Institute Sessions: “Understanding the Structure of a Charitable Organization,” sponsored by the Center for Nonprofit Management,
University of St. Thomas, Metropolitan Alliance of Community Centers, and City of Minneapolis Neighborhood Revitalization Program, April and October 2001.
- “Annual EO Tax Update,” Arizona Society of CPAs Annual Not-for-Profit Conference, October 2001.
- “The Climate of Practice for Nonprofit Advocacy,” Co-sponsored by Alliance for Justice with (March 2001) American University, Washington, DC; (October 2001) Stedman Law School, Southern Methodist University.
- “IRS Audits, Embezzlement, and By-laws Wars,” Minnesota Society of CPAs Conference on Lawful Gambling, September 2001.
- “Tax—Ask the Experts (panel),” Ninth Annual AICPA Not-for-Profit Industry Conference, June 2001.
- “Form 990 Support Test for §501(c)(3)s” and “Non-Tax Perspective on UBIT,” Co-Sponsored by the North Carolina Association of CPAs and the North Carolina Center for Nonprofits, Not-for-Profit Conference, May 2001.
- “Revamping the Application Process: Recommendations for Changes in Forms 1023 and 1024 (Panel Facilitator and Moderator),” ABA Section of Taxation’s Annual Washington Meeting, Committee on Exempt Organizations, May 2001.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding & Advising Nonprofit Organizations: “Public Disclosure of Tax Exempt Entities’ IRS Filings,” April 2001.
- “Developing a Practice in Nonprofit Advocacy,” co-sponsored by Alliance for Justice and American University, March 2001.
- “The Exempt Organization’s Tax Return,” Center for Nonprofit Management, University of St. Thomas, February 2001.
- “Strategic Thinking about Form 990” and “Intermediate Sanctions Overview,” New Jersey Society of CPAs Nonprofit Conference, November 2000.
- “Exempt Organization Tax Update,” Minnesota Society of CPAs Annual Tax Conference, October 2000.
- “Critical Thinking and Tax Disclosure,” Arizona Society of CPAs Annual Not-for-Profit Conference, October 2000.
- “Do’s and Don’ts of Starting a Private Foundation,” Northwest Tax Institute (Lake Tahoe), October 2000.
- “Critical Thinking and Tax Disclosure,” Minnesota Society of CPAs Not-for-Profit Organizations Conference, October 2000.
- “Federal Tax Update,” Minnesota Society of CPAs Conference on Lawful Gambling, September 2000.
- “Tax—Ask the Experts (panel),” Eighth Annual AICPA Not-for-Profit Industry Conference, June 2000.
- Nonprofits and Election Year Advocacy: How to Increase Your Impact Legally [series of three Minnesota workshops, sponsored by the Alliance for Justice): “Nonprofits and Election-Year Advocacy;” “The 501(h) Lobbying Rules: Maximizing Your Impact in the Public Policy Arena;” and “Building Nonprofit Clout: The (c)(3)/(c)(4)/PAC Connection,” May 2000.
- Minnesota State Bar Association Continuing Legal Education Course, Understanding & Advising Nonprofit Organizations: “Public Disclosure for Tax Exempt Entities,” May 2000.
- “Financial Filings,” City of Minneapolis Neighborhood Revitalization Program’s Training for Neighborhood Organizations, May 2000.
- Social Change Institute Series, sponsored by Headwaters Fund: “Nonprofit Democracy: Getting Your Issues Across in an Election Year,” May 2000.
- “IRS and Public Opinion are Looming - Be Careful How You Step!” and “Hot Legal Issues,” New Jersey Society of CPAs Nonprofit Conference, January 2000.
- Tax Exempt Law for Non-Profit Managers Series (self-sponsored). Four workshops: “Maximizing Advocacy—c3/c4 Linkages;” “Navigating the §501(c)(3) Lobbying Limits;” “What’s the Fuss about Fiscal Agents?;” “How to Read Your 990,” September/October/December 1999.
- The Basics: Financial and Tax Management for Nonprofits (series), sponsored by Headwaters Fund: “Reporting and Filing Requirements” and “Income Issues and Treatment,” November and December 1999.
- “A Practical Approach to Intermediate Sanctions and Public Disclosure Rules,” Georgia Society of CPAs Annual Tax Conference, Atlanta and Savannah locations, November/December 1999.
- Nonprofits and The Law Workshops (series), sponsored by Twin Ports Area Nonprofit Coalition: “Your Unique Legal Playing Field” and “Taking a Closer Look at Key Nonprofit Legal Issues,” November 1999.
- “A Practical Approach to Intermediate Sanctions and Public Disclosure Rules,” Minnesota Society of CPAs Annual Tax Conference, November 1999.
- “Obeying/Respecting Tax-Exemption Mandates,” Arizona Society of CPAs Annual Not-for-Profit Conference, October 1999.
- “Tax Mandates & Public Opinion - Be Careful How You Step!,” Minnesota Society of CPAs Not-for-Profit Organizations Conference, October 1999.
- “1999 IRS Developments,” Minnesota Society of CPAs Conference on Lawful Gambling, September 1999.
- Tax Exempt Law for Non-Profit Managers Series (self-sponsored). Three workshops: “Navigating the §501(c)(3) Lobbying Limits;” “What’s the Fuss about Fiscal Agents?;” “There’s Gold in Your Public Documents,” May/June/July 1999.
- “The New 990 Disclosure Rules,” Minnesota Council of Nonprofits, June 1999.
- “Advanced 990-T Allocations,” Annual AICPA Not-for-Profit Industry Conference, June 1999.
- “The Top 3 Items of Concern and/or Interest in Dealing with the IRS,” 6th Annual Non-profit Conference sponsored by CPA firm of Larson Allen Weishar & Co., L.L.P., April 1999.
- “Taxation of Gaming Operations,” (with IRS’ Southeast Key District Exempt Organization Office) BINGO WORLD, March 1999.
- “Federal and State Filings in the World of Non-profit Operations,” City of Minneapolis Neighborhood Revitalization Program (training for Neighborhood Organizations), January 1999.
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