Products
Beyond the PC - Making Grants to Non Public Charities for a Charitable Purpose
Dec 12, 2022 1:00pm ‐ Dec 12, 2022 2:15pm
Although Foundation activities primarily focus on grantmaking to charitable entities, there are multiple options to consider as we seek to expand our philanthropic toolbox. This session covers grantmaking to for-profit entities, foreign organizations, individuals; and the ramifications and pitfalls that a Foundation may encounter when venturing beyond the Public Charity (PC).
Speaker(s):
- Karen M. Halazon, J.D., LL.M., Deputy General Counsel, Bill & Melinda Gates Foundation
- Lori A. McLaughlin, CPA, PFS, Partner, Exempt Organization Tax, Crowe LLP
Impact Investing: Part I
Dec 12, 2022 2:30pm ‐ Dec 12, 2022 3:20pm
During this session a foundation will present a comprehesive case study that includes examples of recent types of program-related investments they have funded. The foundation will not only discuss the objectives and outcomes of the investments, but the due diligence process and challenges encountered along the way.
Speaker(s):
- Aaron Seybert, JD, Managing Director, Kresge Foundation
Impact Investing: Part II - Legal, Tax and Accounting Considerations
Dec 12, 2022 3:30pm ‐ Dec 12, 2022 4:20pm
During this session we will dive further into the reporting requirements for the program-related investments discussed in the case study from both the financial statement and tax perspective. We will discuss additional legal considerations based on the nature of the program-related investment. We will also highlight other possible structures for program-related investments and the reporting implications for those structures.
Speaker(s):
- Tomer Inbar, J.D., Partner, Morgan, Lewis & Bockius LLP
- Candice Meth, CPA, MBA, Partner, EisnerAmper
- Craig Fields, Assistant Controller, The Kresge Foundation
Opening Remarks | Foundation Lifecycle
Dec 13, 2022 10:00am ‐ Dec 13, 2022 10:55am
This session will cover the various aspects of a private foundation's life cycle after formation including mergers, split ups, dissolutions and conversion to public charity status.
Speaker(s):
- Jeffrey D. Haskell, J.D., LL.M. (Taxation), Chief Legal Officer, Foundation Source
- Ms. Jody Blazek, CPA, Partner, Blazek & Vetterling
Increasing the Tools in the Charitable Toolbox to Accomplish Your Charitable Mission
Dec 13, 2022 12:55pm ‐ Dec 13, 2022 2:10pm
Founders of private foundations often have many charitable interests. This session will explore how these charitable interests can be satisfied by utilizing other philanthropic vehicles. Issues of control, relatedness and funding will be covered as we explore this expanded world of philanthropic vehicles.
Speaker(s):
- Jane M. Searing, CPA, Managing Director, Deloitte Tax LLP, Global Center for Excellence in Philanthropy
- Nancy McGlamery, J.D., Principal, Adler and Colvin
Foundations Using Their Power and Voices to Advocate for Change Without Violating Federal Tax Laws
Dec 13, 2022 2:30pm ‐ Dec 13, 2022 3:45pm
Private foundations are allowed to engage in advocacy. This session will highlight some examples of how foundations are exerting their influence to make positive changes as well as cover the brightline rules for what is and is not allowed.
Speaker(s):
- Abby R. Levine, JD, Chief Strategist, Levine Nonprofit Solutions