New Revenue Procedure Aimed at Private Schools (Rev. Proc. 2019-22)
On May 7, 2019, the IRS released Revenue Procedure 2019-22 relating to a private school’s publication of its racially nondiscriminatory policy. By way of background, the IRS has long required that to qualify as tax-exempt, a private school must have and follow a racially nondiscriminatory policy applicable to its students. Revenue Procedure 75-50 specifies that […]
Managing Growth, Opportunity, and Business Activities: Complex Organizational Structures and Why and When to Use Them
36th Annual Nonprofit Organizations Institute, Austin, Texas, 01/18/2019 Understanding the reasons for utilizing a more complex structure and the options available can be pivotal to an organization in fulfilling its mission. This paper and presentation examine the options that can be utilized to build a more complex organizational structure to manage growth, opportunity, and business activities of […]
Business Leagues and Trade Associations
State Bar of Texas 16th Annual Governance of Nonprofit Organizations Course, Austin, Texas, 08/23/2018 Co-presented with Richard W. Meyer More than 180 years ago, Alexis de Tocqueville marveled over the use of associations in the United States through his treatise, Democracy in America, Today, Americans continue to join together for nonprofit purposes. While advancing the […]
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Navigating Unfamiliar Terrain: Nonprofit Law for the Non-Nonprofit Lawyer
15th Annual Advanced Business Law Course, Houston, Texas, 11/09/2017 The nonprofit sector includes organizations of all shapes and sizes with various entity structures and exemption bases, all highly regulated under both state and federal law. This paper and presentation provide an overview of this sector geared to practitioners practicing outside of the area of nonprofit organizations, beginning […]
Creating Subsidiaries of Tax-Exempt Organizations
State Bar of Texas, 15th Annual Governance of Nonprofit Organizations Course, Austin, Texas, 08/25/2017 Tax-exempt organizations utilize subsidiaries and related organizations for a number of different reasons ranging from management concerns to liability protection to tax necessity. While the nonprofit corporate form is generally used for charitable organizations conducting commercial activities, a number of different […]
LLCs in the World of Nonprofit and Mission-Minded Organizations
26th Annual LLCs, LPs and Partnerships Conference and Primer, Austin, Texas, 07/13/2017 The opportunity to use the LLC form for nonprofit and mission-minded purposes is rarely considered by practitioners not working in the tax-exempt organization space, but this popular entity choice proves to be advantageous when utilized in this capacity as well and has become […]
