This webinar will cover some of the fundamental and complex legal and tax issues facing 501(c)(3) organizations. These issues are important to understand both when forming new nonprofits as well as when counseling existing charities.
This course is co-sponsored with myLawCLE.
Key topics to be discussed:
Types of public charities
Public support rules
Unrelated business income
Joint ventures with non-exempt persons
Date: May 3, 2023
Michael A. de Freitas | William C. Moran & Associates, P.C.
Michael A. de Freitas is a member of the law firm of William C. Moran & Associates, P.C. in Williamsville, New York. He represents business and not-for-profit organizations in corporate, real estate, tax exemption, regulatory compliance, and transactional matters. His not-for-profit clients are in many different fields, including arts, education, health care, and religion. He is an officer of the Business Law Section of the New York State Bar Association and regularly speaks on continuing-education panels in the legal community. He has been listed in the Charities/Nonprofit Law category of “Best Lawyers In America” for multiple consecutive years. He graduated from College of the Holy Cross and Cornell Law School.
I. Types of public charities | 2:00pm – 2:20pm
II. Public support rules | 2:20pm – 2:40pm
III. Excess benefits | 2:40pm – 3:00pm
Break | 3:00pm – 3:10pm
IV. Unrelated business income | 3:10pm – 3:40pm
V. Joint ventures with non-exempt persons | 3:40pm – 4:10pm