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15th Annual

Law of Tax-Exempt Organizations National ConferenceLas Vegas, NV • October 24 and 25, 2013

This two-day national conference is designed for accountants, tax accountants, attorneys, nonprofit directors, enrolled agents, and nonprofit financial directors.

See inside for detailed credit information.

Register today! www.foxmoor-ce.com

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CREDITS FOR ACCOUNTANTS................................................. Maximum 16 CPE Hours Field of Study: Taxation Knowledge Level: Advanced Prerequisite: Knowledge of Tax Exempt OrganizationsFoxmoor Continuing Education, a division of HalfMoon Education Inc., is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the Registry through its website: www.learningmarket.org.

HalfMoon Education dba Foxmoor Continuing Education is an approved CPE provider for Florida accountants, and registration of this event is pending. Foxmoor Continuing Education, a division of HalfMoon Education has entered into an agreement with the New York State Board for Public Accountancy and the Texas State Board of Public Accountancy to provide CPE courses to accountants (NY License No. 001570; TX Sponsor No. 001151 ). These agreements do not constitute approval of specific CPE activities. This course offers 16.0 CPE hours in the subject area of taxes.

CREDITS FOR ATTORNEYS................................................. 13.5 CLE hours in CA, ID, IL, IN, NM, OH, TX, VA, and WA 16.0 CLE hours in KS, NV, WI and NY (traditional format, Areas of Professional Practice, and appropriate for new and experienced attorneys) HalfMoon Education has applied for CLE credit in Missouri and Utah, both of which are pending approval. Florida attorneys are encouraged to apply for CLE credit themselves. HalfMoon Education will gladly assist, if needed.

HalfMoon Education will apply for CLE credits in other states, if requested. Act early to assure course approval prior to the event date.

CREDITS FOR ENROLLED AGENTS ................................................. 16.0 hours of continuing education for enrolled agents under Treasury Department Circular N. 230 Section 10.6(g). Course No: NHXDT-T-00025-13-I

Registration Information LOCATION & ACCOMMODATIONS................................................Tropicana Las Vegas • 702-739-2222 3801 Las Vegas Blvd. South • Las Vegas, NV 89109 Room reservations and hotel arrangements are the sole responsibility of the individual. Foxmoor has negotiated a discounted rate of up to 15% off that is based on availability at time of booking. Please use the group code SEVEN13 and call 702-739-2222 to book within our specially negotiated rates.

*Hotel rates subject to change based on date and availability.

COST TO ATTEND................................................$849 per person early bird registration (before September 24) $949 per person standard tuition (after September 24) $749 per person group registration (when registering 4 or more at the same time)

It’s easy to register. Enroll today!• Register online at www.foxmoor-ce.com • Call 715-835-5900 and speak to a friendly customer service representative.• Fax or Mail the registration form in the brochure to: Foxmoor Continuing Education, PO Box 278, Altoona, WI 54720-0278

Pre-registration is recommended. Walk-ins will be accepted if space is available. You will be contacted if any scheduling changes occur. Cancellations must be made at least 48 hours in advance before the start of the national conference in order to receive a full tuition refund, minus a $45 service charge for each registrant. If you cancel after that time, you may choose to apply a credit toward another seminar or the CD/manual package. You may also send another person to take your place.

[ ] Yes, I will attend. $849 per person early registration (before September 24) $949 per person standard tuition (after September 24) $749 per person group registration (when registering 4+ at the same time)

[ ]Please send me the CD/Manual Package. $399 (Shipping/handling included)

[ ]Please send me the Manual. $299 (Shipping/handling included)

Allow five weeks from the seminar date for delivery. Will not ship to PO Boxes.

©2013 Foxmoor Continuing Education SD #13566a and 13566b LASV

Register

REFERENCE MATERIALS.................................................. [ ] The Law of Tax-Exempt Organizations, 10th Edition $315

[ ] Tax-Exempt Organizations and Constitutional Law $175

[ ] The Law of Fundraising 5th Edition $300

REGISTRANT INFORMATION........................................................................................................Company/Firm: ________________________________________________________

Address: _____________________________________________________________

City: _______________________________________ State: _____ Zip: ___________

Phone: _______________________ [ ] Special accommodations needed. Please contact me.

Complete the following for each registrant. Attach duplicate forms if necessary.

Name: ______________________________ Position: _________________________

Name: ______________________________ Position: _________________________

Name: ______________________________ Position: _________________________

Name: ______________________________ Position: _________________________

Detach entire panel. Fax to 715-835-6066 or mail to Foxmoor Continuing Education, PO Box 278, Altoona, WI 54720-0278 or call 715-835-5900 to register.

TAX CALCULATION For product orders only, NOT live seminars.................................................. Product Total: $ _____________________

Tax: _____________________________

Total Amount: $ ___________________

PAYMENT INFORMATION.................................................. [ ] Check Enclosed Payable to Foxmoor Continuing Education[ ] Credit Card MasterCard, Visa, American Express, or Discover

Card Number: ______________________

Expiration:______________CVV# ______

Cardholder Name: ___________________

Billing Address: _____________________

City: ____________________________

State:_________Zip: ________________

Signature: _________________________

Email: ___________________________

SCHE

DULE Thursday, October 24

8 AM Registration 8:30 AM Conference Begins 12 PM Lunch (On Your Own) 1 PM Conference Resumes 4:45 PM Networking Social Hour (Sponsored by Polsinelli PC) Friday, October 258 AM Registration 8:30 AM Conference Begins 12 PM Lunch (On Your Own)1 PM Conference Resumes4:45 PM End of Conference

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The Law of Tax-Exempt Organizations, 10th Edition $315Nuts-and-bolts guidance on the laws, rules, and regulations governing the nonprofit sector—from leading nonprofit law expert, Bruce R. Hopkins No doubt you know tax-exempt organizations are subject to a complex set of statutes and regulations that are as diverse as the organizations that are covered. As a lawyer, manager, accountant, director, officer, or executive for a nonprofit, you face special rules governing everything from how your organization must be organized to methods of measuring unrelated business income. The last decade alone bears witness to an immense and unprecedented augmentation of the federal tax (and other) law of tax-exempt organizations. You need this easy-to-use reference—written in plain English—to help you understand the issues at hand and make informed decisions. .............................................................................Tax-Exempt Organizations and Constitutional Law $175 A comprehensive guide to understanding the theory and implications of constitutional law as it relates to tax-exempt organizations The U.S. Constitution does not make any reference to nonprofit organizations, but the Constitution as interpreted by the U.S. Supreme Court has effectively shaped nonprofit law. Now, leading nonprofit law expert Bruce R. Hopkins discusses how tax-exempt organizations, including educational, religious, and healthcare institutions, are directly affected by constitutional law decisions and other pronouncements from the U.S. Supreme Court. .............................................................................The Law of Fundraising, 5th Edition $300This updated and expanded edition is the only book to tackle the increasingly complex maze of federal and state fundraising regulations. Federal and state laws are detailed with an emphasis on administrative, constitutional, and tax law. It also explains state and federal rules impacting the responsibilities of fundraising professionals, as well as explores compliance issues, prospective laws, and regulatory trends. Includes scores of tables of cases, IRS rulings and pronouncements, an IRS checklist for monitoring charitable fundraising, and sample IRS forms.

Reference MaterialsDAY ONE AGENDA................................................. Current Developments

• Current IRS rulings• Recent court opinions and treasury regulations

Public Charities and Private Foundations • Institutions, publicly supported charities, supporting organizations, and private foundations

Other Types of Tax-Exempt Organizations• Social welfare organizations, associations, social clubs, and political entities

Private Inurement, Private Benefit, and Intermediate Sanctions

• Code and regulations, cases, private letter rulings, and current developments• Form 990 reporting

Reporting, Recordkeeping, IRS Audits, and Compliance Checks

• Public disclosure of IRS application, 990, and 990-T• Compliance checks• Policy and trends• Types of audits

Governance Issues and Developments• Current IRS positions on good governance• Industry best practice guidelines

Unrelated Business Income Rules• Implications of college/university final report• Specific applications, current developments

Joint Ventures• Structuring issues, drafting of operating agreements, protecting tax-exempt status

Case Studies

Social Hour Sponsored by Polsinelli PC

DAY TWO AGENDA................................................. Fundraising

• First Amendment/police power principles• State charitable solicitation acts• Substantiation and appraisal developments• Other federal regulations

Charitable Giving • Recent court decisions, recent IRS rulings• Form 990, other reporting• Conservation easements developments• Record-keeping for contributions

Compensation Arrangements • Planning alternatives, taxation of benefits• Application of intermediate sanctions• Implications of college/university final report

Healthcare Update• Special exemption requirements for hospitals• Accountable care organizations• Qualified health insurance issuers• Pending proposed regulations under 501(r)

Political and Lobbying Activity• Legislative activities• Political campaign activities

Subsidiary Planning• Use of supporting organizations and use of for-profit subsidiaries• Group exemptions• Other tax-exempt subsidiaries• Intercompany transactions

Case Studies, IRS Initiatives, Coming Developments

Agenda

EXHIBITORS WELCOME

Take advantage of the opportunity to showcase your products and services to key professionals at this national conference. Set up a table to maximize your visibility and network with conference attendees.

Reserve your table today, call 715-835-5900.

To order call 715-835-5900 or visit foxmoor-ce.com now!

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Bruce R. Hopkins Senior partner specializing in the representation of tax-exempt organizations with Polsinelli PC Mr. Hopkins teaches at the University of Kansas School of Law and taught at the George Washington University Law School for 19 years. He is the founder of the Nonprofit Law Center, online at www.nonprofitlawcenter.com. In 2007, he was the recipient of the Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association. He is listed in The Best Lawyers in America, for Nonprofit Organizations/Charities Law, 2007-2013. Mr. Hopkins is the editor of John Wiley & Son’s Nonprofit Law, Finance and Management Series. He is the author of 25 books that address laws for nonprofit organizations, fund-raisers, and charitable giving, and he is coauthor of four books dealing with laws for special types of nonprofit organizations. He earned his JD degree and LLM degree at the George Washington University and his BA degree at the University of Michigan. Mr. Hopkins is a member of the bars of the District of Columbia and the State of Missouri.

Virginia C. Gross Shareholder specializing in the representation of tax-exempt organizations with Polsinelli PCMs. Gross counsels varied nonprofit organizations on all aspects of tax-exempt organizations law, such as formation, qualification, activities, and business ventures. She advises nonprofit clients on issues regarding their operations, fundraising practices, unrelated business income planning, joint venturing and partnering, grant-making, and the use of supporting organizations and for-profit subsidiaries. Nonprofit clients include charitable and educational organizations, private foundations, associations, supporting organizations, healthcare organizations, social welfare organizations, and social clubs. Ms. Gross is a frequent writer and speaker on nonprofit law topics. Her publications include Nonprofit Governance: Law, Practices & Trends, Nonprofit Law for Colleges and Universities, and The New Form 990: Law, Policy and Preparation.Ms. Gross earned her JD degree from the University of Texas and her BS degree from Texas A&M University and is listed in The Best Lawyers in America. She was recently appointed to the IRS Advisory Committee on Tax-Exempt and Governmental Entities.

Thomas J. Schenkelberg Chair of the Polsinelli PC Nonprofit Organizations Practice GroupDrawing on his experience as both an attorney and a certified public accountant, Mr. Schenkelberg’s practice specializes in the areas of tax, nonprofit, and healthcare law. Clients turn to Mr. Schenkelberg for structuring mergers and acquisitions, guiding corporate reorganizations, and qualifying for tax-exemption. He also works on joint ventures of nonprofit and for profit entities, nonprofit governance issues, compliance with private foundation rules, unrelated business income planning, fundraising programs, for-profit subsidiary planning, public charity qualification, and use of supporting organizations. His practice involves planning for integrated delivery systems, whole hospital joint ventures, medical service organizations, and avoidance of private inurement/intermediate sanctions. He has served as the vice chair of the American Health Lawyers Association Tax and Finance Committee and is a frequent writer and speaker on nonprofit law topics. Mr. Schenkelberg is listed in The Best Lawyers in America for Non Profit Organizations/Charities Law.

Lauren K. Mack Shareholder specializing in representation of tax-exempt organizations with Polsinelli PCMs. Mack is a tax-exempt organizations, tax-exempt finance, and healthcare law attorney with a focus on federal tax matters. She counsels and represents hospitals, healthcare organizations, and other tax-exempt organizations in connection with a wide variety of tax planning matters. She provides advice in connection with corporate and transactional matters; assists clients with respect to exemption applications, private letter ruling requests, audits and closing agreements; and counsels clients on tax compliance and governance matters. In addition, Ms. Mack has been involved in a broad range of tax-exempt financings, serving as bond counsel and counseling borrowers (including healthcare organizations, cultural institutions, schools, and universities), underwriters and banks with respect to tax matters. She advises clients with respect to transaction structuring, as well as post-closing tax compliance. She represents clients before the IRS in connection with audits, closing agreements under the IRS’s Voluntary Compliance Program, and private letter rulings. Ms. Mack is a regular speaker on tax-exempt organization and tax-exempt finance issues. She is currently vice chair of the AHLA Tax and Finance Practice Group and chair of the Tax and Accounting Interest Group of the ABA Health Law Section.

John F. Crawford Associate with Polsinelli PCWith his tax law background, Mr. Crawford advises both nonprofit and for-profit entities. He represents all types of nonprofit organizations and assists them with formation, structure, and operational issues. These issues include qualifying organizations for tax exemption, governance issues, compliance with private foundation rules, supporting organization issues, unrelated business income planning, joint ventures, for-profit subsidiary planning, private inurement/intermediate sanctions issues, and dissolution issues. Mr. Crawford concentrates his for-profit tax practice representing clients on tax matters relating to real estate-mortgage investment conduits (REMIC) and other real estate based investment pools. Mr. Crawford also has experience in state and local sales/use tax matters and implementing tax-advantaged structures for solar energy projects.

Alicia M. Kirkpatrick Associate with Polsinelli PCMs. Kirkpatrick advises nonprofit and for profit entities with issues surrounding the formation and operation of their organizations. Her clients include national hospital systems, research organizations, private foundations, colleges, universities, associations, social welfare organizations, and governmental entities. Ms. Kirkpatrick also has experience with various tax restructuring issues relating to international entities. Her publications include The Law of Fundraising and articles in Bruce R. Hopkins Nonprofit Counsel. She received a B.A. degree in Supply and Value Chain Management from Texas Christian University, a JD degree from the University of Kansas School of Law, and an LLM degree in Taxation from Northwestern University School of Law, where she was awarded Top Oral Advocate at the European Tax Law Moot Court Competition in Leuven, Belgium.

Speakers Biographies

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