Exempt Organizations

$80.00

Chair: Carolyn (Morey) O. Ward, Ropes & Gray LLP, Washington, DC

News from the IRS and Treasury.
Representatives from the IRS and Treasury Department will discuss topics of current interest to exempt organizations practitioners.
Moderator: Celia Roady, Morgan Lewis, Washington, DC (Invited)
Panelists: Victoria A. Judson, Associate Chief Counsel, IRS Office of Chief Counsel (TEGE), Washington, DC (Invited); Janine Cook, Deputy Associate Chief Counsel, IRS Office of Chief Counsel (TEGE), Washington, DC (Invited); Elinor C. Ramey, Attorney-Advisor, Office of Tax Policy, Department of Treasury, Washington, DC (Invited)

Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine.
What can tax-exempt organizations do when they are caught between state laws legalizing marijuana sale and use and federal laws that prohibit such activities? Don’t worry, be happy may not be the right answer.
Moderator: James P. Joseph, Arnold & Porter, Washington, DC
Panelists: Professor Philip Hackney, University of Pittsburgh School of Law, Pittsburgh, PA; Evalina Norwinski, Arnold & Porter, Washington, DC

A “20/20” Look at the 2017 Tax Act.
This panel will discuss any newly released guidance under sections 512(a)(6) and 4960 impacting tax exempt organizations.
Moderator: Gil Ghatan, Ropes & Gray LLP, Washington, DC
Panelists: Victoria A. Judson, Associate Chief Counsel (EEE), IRS Office of Chief Counsel, Washington, DC (Invited); Janine Cook, Deputy Associate Chief Counsel (EEE), IRS Office of Chief Counsel, Washington, DC (Invited); Elinor C. Ramey, Attorney-Advisor, Office of Tax Policy, Department of Treasury, Washington, DC (Invited); Chelsea Rubin, Morgan Lewis, Washington, DC; Robert A. Wexler, Adler & Colvin, San Francisco, CA

Exempt Organizations Committee Luncheon
Rising Seas: Facts v. Fiction
Speaker: John Englander, Oceanographer, Author of High Tide On Main Street: Rising Sea Level and the Coming Coastal Crisis

Section 501(c)(3) and Hate Speech.
While the Internal Revenue Code is silent on standards for speech, the Treasury Department and the IRS have endeavored to craft guidance that comports with the First Amendment while minimizing the use of tax-exempt organizations as vehicles for the promulgation of hate speech. This panel will look at current issues relating to 501(c)(3) status and non-educational speech, particularly speech that constitutes hate speech.
Moderator: Marcus Owens, Loeb & Loeb LLP, Washington, DC
Panelists: Professor Frances R. Hill, University of Miami School of Law, Coral Gables, FL; Ryan Oberly, Wagenmaker & Oberly, Charleston, SC

Controversial Gifts: Solutions Through Policy and/or Agreement.

The panelists will discuss tax and other legal considerations in structuring, negotiating, and accepting charitable gifts that involve donor naming and/or donor-imposed restrictions on the use of the gift, with a focus on finding practical ways to avoid or minimize controversy and disputes with donors through the use of institutional policies, contract clauses, and internal training and protocols.
Moderator: John Sare, Patterson Belknap Webb & Tyler LLP, New York, NY
Panelists: Deborah G. Marx, Tulane University, New Orleans, LA; Donna J. Snyder, University of Michigan, Ann Arbor, MI

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