National State Attorneys General Program Charities Regulation and Oversight Project

Speakers Bios Fraud in the Charitable Sector Conference: Education, Prevention and Enforcement January 22-24, 2009

Betsy Buchalter Adler Principal, Adler & Colvin, San Francisco

Betsy Buchalter Adler is a principal in the San Francisco firm of Adler & Colvin, where she specializes in the law of tax-exempt organizations with an emphasis on grantmaking charities, governance issues, and international philanthropy. She has chaired the Exempt Organizations Committees of both the American Bar Association’s Tax Section and the California State Bar’s Tax Section. From 2005 through 2008 she served on the IRS Advisory Committee for Tax-Exempt and Governmental Entities. She is the co-author of The Rules of the Road: A Guide to the Law of Charities in the United States (Council on Foundations, 2nd ed. 2007) and has lectured on nonprofit legal and tax structures in China as a guest of the Ministry of Civil Affairs. Ms. Adler received her B.A. in 1971 from the University of California (Santa Cruz) and her J.D. in 1982 from Boalt Hall School of Law, University of California (Berkeley).

Audrey Alvarado Consultant

Audrey Alvarado has over twenty-five years experience in the nonprofit sector. She was most recently the head of the National Council of Nonprofit Associations (NCNA), the umbrella of state associations of nonprofits. Prior positions include associate dean for the Graduate School of Public Affairs at the University of Colorado-Denver where she also served as director of the nonprofit management program, executive director of the Latin American Research and Service Agency in Denver and program director for Hispanic Office of Planning and Evaluation Talent Search program in .

Sandra Cardone Assistant Attorney General, Division of Public Charities Massachusetts Office of Attorney General

Sandra Cardone is a Massachusetts Assistant Attorney General in the Division of Public Charities, a position she has held for over 8 years. Her work experience also includes serving as both an Assistant District Attorney in Middlesex County, Massachusetts, and an Assistant Public Defender in Broome County, New York. She is a cum laude graduate of Mount Holyoke College and earned an M.Ed. and J.D. from the University of Miami, as well as an LL.M. in Taxation from Boston University School of Law. Ms. Cardone is a member of the bars of Florida, New York, and Massachusetts.

Bob Carlson Assistant Attorney General Missouri Office of Attorney General

Bob Carlson has been with the Missouri Attorney General’s office for over five years. For the past three years he has coordinated the Missouri AG’s regulation of all aspects of the charitable sector: registration, nonprofit corporations, charitable trusts, asset sales, etc. In 2007, he joined the NASCO board and currently serves as its secretary.

Eric Carriker Assistant Attorney General Massachusetts Office of Attorney General

Eric Carrikerhas been an assistant attorney general in the Non-Profit Organizations/Public Charities Division of the Massachusetts office of the Attorney General since 1983. He has conducted a wide variety of litigation matters, including civil lawsuits involving deceptive fund-raising practices, insider misconduct, and misapplication of charitable funds, as well as two criminal prosecutions for embezzlement and other misconduct. He also handled the seminal litigation defining standards for determining which non-profit corporations are charities subject to regulation in Attorney General v. Weymouth Agricultural and Industrial Society, 400 Mass. 475 (1987). He was active on the Boston Bar Association task force for the revision of the non-profit corporation statute, G. L. c. 180 and he is president-elect of the National Association of State Charities Officials. A graduate of and Boston University Law School, Mr. Carriker previously held government legal positions as a civil rights attorney at the U.S. Department of Health, Education and Welfare, as a Special Assistant U.S. Attorney in the District of Columbia, as General Counsel for the Massachusetts Department of Public Welfare, and as an enforcement attorney at the Environmental Protection Agency. Since 1988 he has been an adjunct professor at New England School of Law, teaching clinical students placed at the Attorney Generals office. Mr. Carriker has lectured at many seminars and continuing education programs.

Tim Delaney President and C.E.O. National Council of Nonprofits

When Tim Delaney became President & CEO of the National Council of Nonprofits in July 2008, he brought insights from a career that included service as a partner at a large multi-state law firm, next as the Solicitor General and then Chief Deputy Attorney General for his state, and most recently as founder of the nonprofit Center for Leadership, Ethics & Public Service. Through those positions Tim helped impeach and remove a Governor, argued and won cases in the U.S. Supreme Court, protected the First Amendment rights of reporters, prosecuted the removal of elective officials for breaching the public trust, protected half a million citizens whose voting rights had been stripped, championed positive ethics by training thousands of public officials across the country (including many Attorney General offices), chaired the Western Attorneys General Litigation Action Committee, and received the Marvin Award from NAAG. Now as head of the National Council of Nonprofits he channels those diverse experiences to serve nonprofits and communities across America.

Michael DeLucia Senior Assistant Attorney General and Director of Charitable Trusts New Hampshire Office of Attorney General

Michael Delucia is a Senior Assistant Attorney General and the Director of Charitable Trusts at the New Hampshire Attorney General’s Office. He has served as President of the National Fulbright Association in Washington, D.C. and as President of the National Association of State Charity Officials (NASCO). He received his undergraduate degree from Georgetown University and his J.D. from Boston College Law School. He serves as the executive editor of the New Hampshire Bar Journal. In 2005, he received the President’s Award from the New Hampshire Bar Association for Outstanding Contributions to the Profession.

Dr. Mary Fischer Professor of Accounting University of Texas at Tyler

Dr. Mary Fischer is a Professor of Accounting at the University of Texas at Tyler. She is widely published in academic and professional journals and has four books to her credit. Dr. Fischer has served as President of Southwest Decision Science Institute and Southwest American Accounting Association. She also is a member of the East Texas Society of CPAs and holds a CGFM designation. All of her degrees were earned at the University of .

Julie L. Floch Partner and Director of Not-for-Profit Services Eisner LLP

Julie Floch, CPA is Eisner’s Director of Not-For-Profit Services and is the partner responsible for coordinating the planning and administration of engagements in the firm’s not-for-profit practice. She is a member of the AICPA and its Not-for-Profit Organizations Expert Panel and a member of the NYSSCPA and its Not-for-Profit Organizations Committee (which she formerly chaired) and Exempt Organizations Committee. In addition, she is the technical reviewer for the AICPA’s annual not-for-profit accounting video course update, and a frequent moderator and panelist for a variety of its courses. Julie has recently rotated off a three year appointment by the IRS to its Advisory Committee on Tax Exempt and Governmental Entities. She is on the board of the Council of Community Services of New York State, was a founding member of Governance Matters, and has served on and chaired the finance and audit committees of the Crohn’s and Colitis Foundation of America. She is an adjunct professor of auditing at Baruch College/CUNY; and has taught not-for-profit management at the New School University.

Karin Kuntsler Goldman Section Chief, Charities Bureau New York State Office of Attorney General

Karin Kunstler Goldman is a Section Chief in the New York State Attorney General's Charities Bureau. Karin was the 2001-2002 president of the National Association of State Charity Officials, is a founding member of the Governance Matters! and serves on the advisory board of the Urban Institute's National Center for Charitable Statistics. From 2003 to 2007 she served on the advisory board of New York University's National Center on Philanthropy and the Law. In 2008, she was appointed to the Internal Revenue Service's Advisory Committee on Tax Exempt Entities. Prior to joining the Attorney General's office, Karin was a Reginald Heber Smith Fellow and a staff attorney at South Brooklyn Legal Services Corporation. As an Eisenhower Exchange Fellow in Hungary, Karin worked with not-for- profit organizations, government officials and legislative drafters in developing the law and regulations affecting the non-profit sector. She has consulted with government officials and legislative drafters in Ukraine and China on the development of statutory regulation of charitable organizations in those countries. In 2007, Karin was a guest of the People's Republic of China at its International Symposium on Charity Legislation in China at which she was a speaker. Karin and her husband, Neal, spent two years as Peace Corps volunteers in Senegal, West Africa. They have two grown children. Karin has a law degree from Rutgers University Law School, a BA from Connecticut College, and an MA from Columbia University.

Elizabeth Grant Assistant Attorney General Oregon Department of Justice

Elizabeth Grant has been employed as an Assistant Attorney General with the Oregon Department of Justice since 2003. She was named Attorney-in-Charge of the Charitable Activities Section in 2006. Prior to joining the Oregon Department of Justice, Ms. Grant worked for approximately twelve years at the Federal Trade Commission's Bureau of Consumer Protection in Washington, DC. While at the Federal Trade Commission, Ms. Grant developed and litigated a variety of actions against fraudulent telemarketers and other businesses engaged in false advertising.

Dr. Janet Greenlee Associate Professor of Accounting University of Dayton, Ohio

Dr. Janet Greenlee is an Associate Professor of Accounting at theUniversity of Dayton in Ohio, where she teaches Fraud Examination and Financial Statement Analysis. Her research focuses on accountability and fraud in charitable organizations. She is a CPA and is certified by the AICPA in Financial Forensics. Janet received her MBA from U.C.L.A. and her Ph.D. in Accounting from the University of Kentucky. Janet, her husband Jim, and their Havanese dog, Ché, live in Kettering, Ohio.

Mary Beth Haggerty-Shaw Investigator Washington Office of Attorney General

Mary Beth Haggerty-Shaw joined the Washington State Attorney General’s Consumer Protection Division in 1982. After managing a Consumer Resource Center for several years, Mary Beth moved to Investigations. Currently Mary Beth investigates alleged violations of Washington laws governing nonprofit, charitable organizations and professional fundraisers. Mary Beth has been on several focus groups including Advertising and High Tech and maintains a case load of general consumer protection investigations.

Therese Harris Chief of the Charitable Trusts Bureau Illinois Office of Attorney General

Therese Harris is the Chief of the Charitable Trusts Bureau of the Illinois Attorney General’s Office. Since joining the office in 1989, her practice has focused on matters pertaining to charitable trusts and nonprofit corporations. She currently oversees litigation in a variety of matters including charitable trust construction, will contests, misuse of charitable funds, breaches of fiduciary duty, fraudulent solicitations and nonprofit conversions. She is also responsible for maintaining the Illinois Attorney General’s Registry of Charitable Organizations. She is a board member of NASCO. She earned her JD from Loyola University School of Law and her BA from Mundelein College in Chicago, Illinois.

Scott Harshbarger Senior Counsel Proskauer Rose LLP, Boston

Scott Harshbarger’s distinguished public career includes serving two terms as Massachusetts Attorney General and as the Democratic candidate for Governor of Massachusetts in 1998, a race he narrowly lost to the Republican incumbent. From August, 1999 to November 2002, Mr. Harshbarger was President and CEO of Common Cause in Washington DC. He returned to private law practice in 2003 and is Senior Counsel to the Firm out of the Boston office of Proskauer Rose LLP where he focuses on strategic counsel and litigation, corporate investigations and defense, corporate and nonprofit governance and government regulation. In addition to his many honors, Mr. Harshbarger has published extensively on the subjects of corporate and nonprofit governance and regulatory strategies. He regularly appears as a commentator in the national and local media.

Belinda Johns Senior Assistant Attorney General, Charitable Trusts Section California Attorney General's Office

Ms. Johns has been a member of the Charitable Trusts Section since 1989. As Senior Assistant, she is the statewide head of the Section. From 1989 until late 2004, Ms. Johns specialized in the civil prosecution of charity and charitable solicitation fraud. During that time period she also served as the liaison between the Attorney General’s office and local law enforcement agencies to assist in the detection and prosecution of charitable solicitation fraud and was responsible for enforcement of the Attorney General's charitable fundraising registration program. Ms. Johns is a past president of the National Association of State Charity Officials (NASCO) and is active in charitable trust issues at the national level.

Anthony Johnstone State Solicitor Montana Department of Justice

Anthony Johnstone is the Solicitor for the State of Montana in the Office of the Attorney General. He advises and represents the State in constitutional, election, charity, antitrust, and complex litigation matters in state and federal courts. Anthony teaches Election Law and Public Regulation of Business as an adjunct professor at the University of Montana Law School, and has taught law at Carroll College. He serves on the Montana Supreme Court’s Advisory Commission on Rules of Civil and Appellate Procedure. Prior to joining the Attorney General’s Office, Anthony worked as a litigation associate at Cravath, Swaine & Moore in New York, New York. He holds a B.A. from Yale University and a J.D. with honors from the University of Chicago Law School. After law school, he clerked for the Honorable Sidney R. Thomas, United States Court of Appeals for the Ninth Circuit. He is admitted to practice in Montana, New York, the United States Court of Appeals for the Ninth Circuit, and the United States Supreme Court. Anthony, his wife Autumn, their two daughters, and their two dogs live in Helena, Montana.

Hugh R. Jones Supervising Deputy Attorney General, Tax Division Hawaii Office of Attorney General

Hugh Jones has served with the Hawaii Attorney General’s office for 19 years and is a Supervising Deputy Attorney in the Tax Division of the Hawaii Attorney General's office. Jones is past president of the National Association of State Charity Officials and President-Elect of the Hawaii State Bar Association. Jones' Division provides regulatory oversight over 4,500 public charities, charitable trusts, and private foundations in Hawaii. The Division also provides regulatory oversight over professional solicitors and fundraising counsel and enforces Hawaii's charitable solicitation law, and provides all of the legal services need by the Department of Taxation. Jones was one of three attorneys that investigated and prosecuted claims for removal and surcharge against the former trustees of the Bishop Estate, then a $6.2 billion charitable trust. Jones has drafted amendments to the State's nonprofit corporation and charitable solicitation laws to strengthen the State's oversight of charities and charitable solicitors.

Andras Kosaras Associate Arnold & Porter LLP, Washington D.C.

Andras Kosaras is an associate in the tax-exempt organizations practice group in the Washington, D.C. office of Arnold & Porter LLP. He primarily represents tax-exempt organizations. His experience includes advising private foundations, public charities, donor advised funds and community foundations on a variety of legal issues, including qualification for exempt status, charitable contributions, philanthropic giving, intermediate sanctions, private foundation rules and corporate governance issues. Prior to joining Arnold & Porter, he was an attorney and director of ethical standards and philanthropic outreach at the Council on Foundations in Washington, D.C. He was responsible in part for the development and implementation of the Council's program on governance and accountability for grantmakers. He also spent two years as a research assistant at 's Hauser Center for Nonprofit Organizations, assisting Marion R. Fremont-Smith in the completion of her book, "Governing Nonprofit Organizations: Federal and State Law and Regulation," published by Harvard's Belknap Press in 2004. He has written and co- authored several articles and publications on tax-exempt organizations and foundations and has presented at the Annual Conference for the National Association of State Charity Officials. Mr. Kosaras holds a BA in Philosophy, summa cum laude, from the University of Massachusetts, Amherst, and a J.D., magna cum laude, from the New England School of Law, Boston, where he was a member of the law review. He is a member of the Massachusetts and District of Columbia bars.

Tracy L. McCurdy Director, Bureau of Charitable Organizations Pennsylvania Department of State

Tracy McCurdy is Director of the Pennsylvania Department of State’s Bureau of Charitable Organizations. As Director, she is responsible for the management of the Bureau that oversees the administration and enforcement of the State’s charitable solicitation law. The Bureau maintains registration and financial information for more than 10,000 charitable organizations and over 400 professional solicitors and professional fundraising counsels, engages in community outreach and education, as well as investigates and prosecutes fraudulent solicitation activities in the Commonwealth. Prior to her current appointment, she served the Department of State as the prosecuting attorney for the Bureau, was counsel for the Office of Human Resource Management and was a prosecuting attorney for the Bureau of Professional and Occupational Affairs. Before joining the Commonwealth in 1999, she was in private practice with a small firm in Harrisburg, PA. Ms. McCurdy is Vice President for the National Association of State Charities Officials. She is also an active member of the Pennsylvania and Dauphin County Bar Associations, holding leadership positions in both associations. In addition, she is a member of the adjunct faculty at Widener University School of Law where she teaches on the subject of nonprofit organizations. Ms. McCurdy earned her bachelor’s degree from Shippensburg University, her juris doctor, cum laude, from Widener University School of Law, and is currently completing a masters degree in public administration at Penn State University. In addition, she is a graduate of the Commonwealth of Pennsylvania’s Leadership Development Institute.

Marcus Owens Caplin & Drysdale

Marc is a member of the Washington, DC, law firm of Caplin & Drysdale where he specializes in federal tax issues relating to tax-exempt organizations, including charities and issue advocacy groups. Prior to joining Caplin & Drysdale, he spent 25 years with the US Internal Revenue Service, including serving as Director of the Exempt Organizations Division from 1990 until 2000. As Director of the Exempt Organizations Division, he was responsible for the design and implementation of federal tax rulings and enforcement programs for charities and other tax-exempt organizations. He is a member of the District of Columbia and Florida Bars and he is a member of the Board of Directors of the Better Business Bureau Wise Giving Alliance and of the Center for Lobbying in the Public Interest. He is also co-chair of the Subcommittee on Audits and Appeals of the Exempt Organizations Committee of the American Bar Association Tax Section.

Mark A. Pacella Chief Deputy Attorney General Pennsylvania Office of Attorney General

Mr. Pacella received his B.A. from the University of Pittsburgh in April of 1981, and his J.D. from the Antioch School of Law in May of 1984. He maintained a general law practice for three years before joining the Pennsylvania Office of Attorney General in November of 1987 as a staff attorney within its Charitable Trusts and Organizations Section. He has served as the chief of that section, which performs the Attorney General’s supervisory role over property committed to charitable purposes, since September of 1999. Mr. Pacella is a Past-President of the National Association of State Charity Officials (“NASCO,” an affiliate of the National Association of Attorneys General), and has served on several NASCO committees. He is also a member of the Pennsylvania Bar Association’s Charitable Organizations and Government Lawyers Committees, and an honorably discharged veteran of the United States Navy after a four year active duty enlistment in July of 1977.

Richard Schulman Senior Financial Investigator Pennsylvania Office of Attorney General

Richard Schulman has almost 30 years of public administration/law enforcement experience that began when he became a federal police officer in South Philadelphia in 1979. A year later he was conducting tort investigations for the PA Office of Attorney General and moved on to the Pennsylvania Office of Inspector General (OIG) in 1990 as a Special Investigator. In 1992, he was promoted to Deputy Inspector General in charge of the OIG's satellite office in the Pennsylvania Department of Corrections. His office was responsible for investigating fraud, waste and abuse cases in Corrections involving, among other things, contract and vendor fraud, inmate abuse complaints and employee misconduct/corruption. Schulman transferred to the Pennsylvania Office of Attorney General in 1996 as the Senior Financial Investigator and Agent-in-Charge of the Charitable Trusts and Organizations Section (CT&O). Schulman received his Bachelor of Arts Degree in Criminal Justice from LaSalle University, Philadelphia, Pennsylvania.

Jack B. Siegel Attorney, CPA Charity Governance Consulting LLC

Jack B. Siegel is an attorney (Illinois and Wisconsin) and CPA (Wisconsin), holding an LLM in Taxation from New York University and a Masters of Management from Northwestern University . Jack provides consulting services through Charity Governance Consulting LLC. He focuses on board training, governance, financial management, and special projects. Jack is a member of the American Bar Association and the AICPA. He also is a member of the IRS’s Advisory Committee on Tax Exempt and Governmental Entities.

Shannon E. Smith Section Chief for Litigation, Consumer Protection Division Washington Office of Attorney General

Shannon E. Smith joined the Attorney General’s Office in 1989. She currently is assigned to the Consumer Protection Division, where she serves as the Section Chief for Litigation. Shannon leads the charitable enforcement activities of the Consumer Protection Division. In her current position, she also focuses on identity theft, data security, telecommunications, and general consumer protection issues. Prior to joining the Consumer Protection Division, Shannon represented the Washington Utilities and Transportation Commission, where she specialized in telecommunications and energy regulatory law. During her tenure with the Attorney General’s Office, Shannon also represented the Departments of Health and Licensing.

Susan K. Staricka Chief, Charitable Trusts Section Consumer Protection Division Texas Office of Attorney General

Susan Staricka iis Chief of the Charitable Trusts Section, Consumer Protection-Public Health Division of the Office of the Attorney General for the State of Texas. She has served as an Assistant Attorney General in Charitable Trusts since July 1994 and as Chief of the Charitable Trusts Section since April 2001. From 1985 to 1994, Ms. Staricka was engaged by the Austin, Texas firm of Brown McCarroll & Oaks Hartline.. Ms. Staricka received her Juris Doctorate degree with honors from The University of Texas School of Law at Austin in 1985 and was admitted to the Texas bar the same year. She received her preparatory education from the University of Wisconsin-Madison earning a Bachelor of Arts with honors in 1980. Ms. Staricka is a frequent speaker in the Texas nonprofit and legal community on the authority of the attorney general and the investigative process. Outside of Texas, Ms. Staricka has presented at the Annual Conference for the National Association of State Charity Officials, an affiliate organization of the National Association of Attorneys General (NASCO), and at the annual Conference for the Council on Foundations. Ms. Staricka serves on the Advisory Council for Columbia Law School’s State Attorney General’s Program–Charities Law Project in New York City, New York, and participated as a presenter in Columbia’s past two conferences. Ms. Staricka is a current member of the Board of Directors of NASCO.

Kevin Wells Assistant Attorney General Arkansas Office of Attorney General

Having grown up in Arkansas, Kevin returned home to take a job with the Consumer Protection Division of the Attorney General’s Office after graduating from the University of Minnesota Law School in 2007. On his first day, he learned both that he was “the new guy in charge of charities” and that there exists a body of law regarding the same. Two weeks later, he attended his first NASCO Conference, and did not comprehend enough even to know how much was going over his head. Since then, he has gotten up to speed quickly with the help of his fellow NASCO members.