THE UNIVERSITY OF TEXAS SCHOOL OF LAW PHILANTHROPY SOUTHWEST

37TH ANNUAL NONPROFIT ORGANIZATIONS INSTITUTE

FUNDAMENTALS WORKSHOP INSTITUTE January 22, 2020 January 23–24, 2020

Four Seasons Hotel ■ Austin, Texas

PREMIER SPONSOR

EVENT SPONSORS Frost Wealth Advisors Northern Trust Foundation & Institutional Advisors SPONSORS Adler & Colvin, a Law Corporation Ernst & Young LLP Blazek & Vetterling Fizer, Beck, Webster, Bentley & Scroggins PC Bourland, Wall & Wenzel, P.C. Fuentes Toubia, PLLC CliftonLarsonAllen LLP (CLA) Morgan Stanley Graystone Consulting UNDERWRITER Goldman Sachs Philanthropy Fund

Workshop—CLE Credit Hours: 4.00 hrs Approved in TX, CA, and OK (Hours Vary by Jurisdiction); CPE Credit (NASBA): 6.00 hrs (Expected) Institute—CLE Credit Hours: 15.50 hrs | 1.00 hr ethics Approved in TX, CA, and OK (Hours Vary by Jurisdiction); CPE Credit (NASBA): 18.50 hrs (Expected) Texas Legal Specialization Credit Approved for Estate Planning and Probate Law, and Tax Law

www.utcle.org ■ 512.475.6700 2020 NONPROFIT ORGANIZATIONS FUNDAMENTALS WORKSHOP January 22, 2020 ■ Four Seasons Hotel ■ Austin, Texas Earn up to 4.00 Hours of Credit Specialization Credit Approved for: Estate Planning and Probate Law, Tax Law

WEDNESDAY AFTERNOON, JAN. 22, 2020

12:30 p.m. Registration Opens Includes light refreshments. 1:20 p.m. Welcoming Remarks

CONCURRENT SESSIONS

Please select one 1:30 p.m., one 2:45 p.m., one 4:00 p.m., and one 5:15 p.m. session on registration form.

FUNDAMENTALS PRESENTATIONS (Main Ballroom) LOBBYING & POLITICAL ACTIVITY AND IRS AUDIT WORKSHOPS (Small-Group Breakouts) Presiding Officer: Jonathan S. Blum, Polsinelli PC, Dallas, TX These workshops provide two opportunities during the day for instruction and discussion in a small-group format. Please register for the one workshop session of your choice.

1:30 p.m. The Forms 990: 990, 990-EZ, 990-N, 990-PF & 990-T Lobbying and Political Campaign Lobbying and Political Campaign 1.00 hr Learn how to determine which form is required to be filed based on Activity (Public Charity Focus) Activity (Private Foundation Focus) your organization's structure and size, and discuss the differences and This session walks through the distinction Explore specific strategies for private similarities between the forms to understand the requirements for filing. between lobbying and political activity, and foundations to remain compliant with the Pam Alexanderson, Moss Adams, Albuquerque, NM provides a better understanding of what private foundation rules on political activity Juliette N. Voskanian, PwC, Philadelphia, PA activities are permitted and what are not. while still making an impact on key issues. Michaela J. Cromar, CliftonLarsonAllen Karl Mill, Adler & Colvin, San Francisco, CA LLP, Fort Worth, TX

2:30 p.m. Break

2:45 p.m. Financial Statement Essentials Lobbying and Political Campaign Lobbying and Political Campaign 1.00 hr Not-For-Profit entities are issuing financial statements in newly prescribed Activity (Public Charity Focus) Activity (Private Foundation Focus) formats, with an emphasis on resource availability and comparability This session is identical to the previous This session is identical to the previous between entities. Understand the key items to be able to understand session at 1:30 p.m. Select only one on the session at 1:30 p.m. Select only one on the the financial story of the financial statements. Review the basics of NFP order form. Space is limited. order form. Space is limited. financials and learn how to leverage the new formats for basic analysis. Neely D. Duncan, BKD, LLP, Dallas, TX Sarah Loghin, BKD, LLP, Austin, TX

3:45 p.m. Break

4:00 p.m. Fiduciary Duties and Conflicts of Interest IRS Audit Workshop: IRS Audit Workshop: 1.00 hr An overview of the fiduciary duties imposed on directors of nonprofit Public Charities Private Foundations corporations and trustees of charitable trusts under state law and the Audit preparedness should be at the center Audit preparedness should be at the center conflict of interest rules under state law and U.S. federal tax law. of any good compliance regime. Review the of any good compliance regime. Review the Kathleen (Katie) Gerber, Thompson & Knight LLP, Dallas, TX basics of an IRS audit and gain practical advice basics of an IRS audit and gain practical advice on preparing for, understanding, managing, on preparing for, understanding, managing, and ultimately surviving the audit process. and ultimately surviving the audit process. Christina N. Cahill, Polsinelli PC, , NY Kurt Coburn, Blazek & Vetterling, Houston, TX Stephen M. Clarke, Ernst & Young LLP, Samuel Greenberg, Ernst & Young LLP, Washington, DC Los Angeles, CA

5:00 p.m. Break

5:15 p.m. Perspectives from Former Regulators on Charitable IRS Audit Workshop: IRS Audit Workshop: 1.00 hr Oversight Public Charities Private Foundations Gain insight into expectations of the IRS and State Office of the Attorney This session is identical to the previous This session is identical to the previous session General in the context of operations and management, board duties, session at 4:00 p.m. Select only one on the at 4:00 p.m. Select only one on the order form. and compliance review. Plus, hear tips on communicating positively and order form. Space is limited. Space is limited. effectively on behalf of nonprofit organizations. Chelsea R. Rubin, Morgan, Lewis & Bockius LLP, Washington, DC Susan K. Staricka, Staricka Law, PLLC, Austin, TX

6:15 p.m. Adjourn to Reception WELCOME RECEPTION 6:15 p.m. – 7:15 p.m. Join us for a networking opportunity with faculty and colleagues.

phone 512.475.6700 ■ www.utcle.org/conferences/NP20/signup ■ fax 512.475.6876 37TH ANNUAL NONPROFIT ORGANIZATIONS INSTITUTE January 23–24, 2020 ■ Four Seasons Hotel ■ Austin, Texas Earn up to 15.50 Hours of Credit Including 1.00 Hour of Ethics Credit Specialization Credit Approved for: Estate Planning and Probate Law, Tax Law THURSDAY MORNING, JAN. 23, 2020

Presiding Officer: 11:05 a.m. .75 hr 11:50 a.m. Pick Up Lunch Tomer Inbar, Patterson Belknap Webb & Multi-organization Structures for Advocacy: Included in registration. Tyler LLP, New York, NY 501(c)(3)s, 501(c)(4)s, PACs, etc. Achieving your policy and political goals might CONCURRENT TRACKS 7:30 a.m. Registration Opens require using different types of organizations—a MASTER CLASS: UNDERSTANDING 501(c)(3) educational arm, a 501(c)(4) to engage in Includes continental breakfast. YOUR WEB PRESENCE (LIMITED more lobbying and political activity, and maybe CAPACITY) 8:35 a.m. Welcoming Remarks more. Learn how to structure a multifaceted advocacy program that complies with tax law and 10:20 a.m. 1.50 hrs 8:45 a.m. 1.25 hrs campaign finance law. Irina Petrova, Natural Resources Defense Council, Understanding Your Web Presence A View of the Sector: Implementing Tax New York, NY What is “web presence” and why does it matter? Reform for Tax-Exempt Organizations John Pomeranz, Harmon, Curran, Spielberg + Discuss what web presence is and isn’t, how The IRS and Treasury have issued preliminary Eisenberg, LLP, Washington, DC Douglas N. Varley, Caplin & Drysdale, Chartered, nonprofits are using web presence to advance their guidance on several provisions of the Tax Cuts and Washington, DC missions, and how to assess your organization’s Jobs Act of 2017 affecting exempt organizations, risks in this area. but both the legislation and the guidance pose 11:50 a.m. Pick Up Lunch Lawrence Mendenhall, American Academy of many interpretive and operational challenges. Ophthalmology and AAO Foundation, Included in registration. Explore how, two years after the Act’s passage, San Francisco, CA organizations are responding to the preliminary Sandro Serra, Pillsbury Winthrop Shaw Pittman LLP, CONCURRENT TRACKS Austin, TX guidance from the IRS and Treasury, and how implementation of the legislation may continue to TRACK B: PRIVATE FOUNDATION progress in the coming year. 11:50 a.m. Pick Up Lunch COMPLIANCE: TAXABLE EXPENDITURES Included in registration. Alexander L. Reid, Morgan, Lewis & Bockius LLP, Washington, DC Presiding Officer: Carolyn O. "Morey" Ward, Ropes & Gray LLP, Norman E. Nabhan, Graystone THURSDAY AFTERNOON Washington, DC Consulting, Houston, TX Presiding Officer: Tony Fundaro, Philanthropy Southwest, 10:00 a.m. Break 10:20 a.m. .75 hr Dallas, TX CONCURRENT TRACKS Funding and Conducting Advocacy: Flashpoints for Private Foundations THANK YOU TO OUR LUNCHEON TRACK A: ELECTION YEAR ISSUES: Hear the key legal considerations for private PRESENTATION SPONSOR PUBLIC CHARITIES foundations that are involved in conducting or Presiding Officer: funding advocacy. These include the IRS lobbying Tomer Inbar, Patterson Belknap Webb & rules, other federal and state lobbying rules, Tyler LLP, New York, NY personal versus professional activities of staff, and special considerations around elections. 10:20 a.m. .75 hr Kimberly Eney, Latham & Watkins LLP, Washington, DC Elizabeth Peters, The William and Flora Hewlett 12:20 p.m. .75 hr What You Need to Know to Get Through the Foundation, Menlo Park, CA Nonprofits in the News: Reporters Reveal 2020 Election What We See and What We Look For Gain insight on how to help your 501(c)(3) 11:05 a.m. .75 hr Attracting media attention can enable nonprofits continue to pursue its mission without violating Taxable Expenditure Flashpoints to heighten awareness of and raise money to the prohibition against political campaign Managing private foundation expenditures is not support mission. As a watchdog of nonprofits, the intervention in the upcoming elections. Ongoing always intuitive. Despite charitable intentions, press can also expose an organization to scrutiny issue advocacy, voter activation efforts, social funding entities other than public charities require for which it is not prepared. Hear advice from media communications, personal political activity Expenditure Responsibility steps which are often veteran journalists on how to handle the media and by board and staff members – all are possible, but missed. Even if a foundation thinks it is maintaining experience successful interactions with the press. present potential pitfalls that you need to know ER and evidence of charitable nature of its spending, Moderator: how to avoid. missteps result in a taxable expenditure and excise Karey Dubiel Dye, Goldman Sachs Philanthropy Irina Petrova, Natural Resources Defense Council, Fund, Houston, TX New York, NY tax can be imposed. How a foundation properly Panelists: John Pomeranz, Harmon, Curran, Spielberg + corrects such missteps is challenging and needed to Tom Hamburger, The Washington Post, Washington, DC Eisenberg, LLP, Washington, DC avoid the second tier tax. Ross Ramsey, The Texas Tribune, Austin, TX Douglas N. Varley, Caplin & Drysdale, Chartered, Kelli Archibald, Ernst & Young LLP, Phoenix, AZ Washington, DC Jody Blazek, Blazek & Vetterling, Houston, TX 1:05 p.m. Break

phone 512.475.6700 ■ www.utcle.org/conferences/NO20/signup ■ fax 512.475.6876 1:20 p.m. 1.00 hr CONCURRENT TRACKS CONCURRENT TRACKS

Panel Discussion: State Attorney General TRACK D: DISQUALIFIED PERSONS TRACK E: COLLABORATIONS AND UBIT Offices AND QUALIFYING DISTRIBUTIONS Gain insight into best practices from a panel of Presiding Officer: state assistant attorneys general discussing current Presiding Officer: Jeffrey E. Sher, Fizer Beck, Houston, TX enforcement issues, priorities, and other oversight Tony Fundaro, Philanthropy Southwest, considerations. Dallas, TX 4:20 p.m. 1.00 hr Moderator: Jason R. Lilien, Loeb & Loeb LLP, New York, NY Collaborations – A Broader View 2:40 p.m. .75 hr Panelists: As the philanthropic and charitable sector continues Michael T. Foerster, Pennsylvania Office of Attorney Disqualified Person Are (Often) Challenging to explore how to leverage resources and achieve General, Harrisburg, PA Mary T. Henderson, Office of the Attorney General of Explore the Chapter 42 excise tax regime applicable greater impact, collaboration continues to be an Texas, Austin, TX to private foundations and the key role disqualified important tool. Many funders have deep experience Malisa McPherson, Office of Oklahoma Attorney persons play in exposure to self-dealing and excess with funder collaboratives, while others are General, Oklahoma City, OK business holdings. Consider the basics in mapping experimenting with a broader menu of collaboration disqualifying persons as well as best practices for options. Identify a variety of collaboration models 2:20 p.m. Break managing compliance and risks. and introduce issues to consider. CONCURRENT TRACKS Nishka Chandrasoma, Ford Foundation, New York, NY Hillary Bounds, Chan Zuckerberg Initiative, Michelle Michalowski, PwC, Washington, DC Redwood City, CA TRACK C: DATA PROTECTION / DAFs Andrew Schulz, Arabella Advisors, Washington, DC 3:25 p.m. .75 hr 5:20 p.m. 1.00 hr Presiding Officer: Rethinking / Revisiting Qualifying Jeffrey E. Sher, Fizer Beck, Houston, TX Distributions UBTI Therapy Session: Practical Approaches How are different sized and different types of to Tax Reform and UBTI Compliance 2:40 p.m. .75 hr private foundations thinking about and planning UBIT compliance has become much more challenging to meet minimum distribution requirements in post-tax reform. Focus on practical methods of GDPR and What Else Is On Our Minds: A a potentially low return environment? Examine addressing those challenges, including obtaining Look at Data Protection and Cybersecurity the impact of volatile markets, and the increased expenses and gathering other data associated with in 2020 needs from grantees on foundations. How do employee parking, separating UBTI into silos, and Examine issues related to data privacy and the competing interests intersect and impact finding offsets to mitigate additional UBIT. security, including GDPR. Learn about the latest the foundation’s life plans if there is a perpetuity Ray Bunyard, Baylor Scott & White Health, Dallas, TX cybersecurity threats and trends impacting plan? What counts as a qualifying distribution Justin J. Lowe, Ernst & Young LLP, Washington, DC nonprofits, and actions that can be taken today in when private foundations collaborate to co-fund 6:20 p.m. Adjourn to Reception furtherance of compliance and in support of the projects by pooling resources and other interesting overall data privacy and security mission. qualifying distribution questions? CONCURRENT TRACKS John E. Ansbach, Stroz Friedberg, Dallas, TX Virginia C. Gross, Polsinelli PC, Kansas City, MO Jane M. Searing, Deloitte, Seattle, WA TRACK F: EFFECTIVE GRANTMAKING 3:25 p.m. .75 hr AND CORPORATE FOUNDATIONS 4:10 p.m. Break Donor Advised Funds: Issues, Challenges, Presiding Officer: Opportunities? CONCURRENT TRACKS Tony Fundaro, Philanthropy Southwest, Donor Advised Funds (DAF), have become go-to Dallas, TX vehicles for philanthropy. Moving beyond the MASTER CLASS: INVESTMENT “charitable checkbook,” they are increasingly POLICIES AND PORTFOLIOS being used as part of innovative charitable giving (limited capacity) 4:20 p.m. 1.00 hr strategies, for multi-entity/multi-funder initiatives, Better Grantmaking: Balancing Risk and and to align grants and investments geared to 2:40 p.m. 1.50 hrs Equity catalyze and mobilize capital for good. Explore How do we create a grantmaking process that issues and considerations, both legal and practical, Investment Policies and Fiduciary Duties manages risk without becoming overly burdensome implicated by complex DAF transactions and Discussion of how foundations and endowments for our grantees? What kind of process do we relationships, including contributions of illiquid (or should consider asset allocation, spending policy, create when we use an equity lens? And how do less liquid) assets, the growing interest in impact and advisory relationships within the context of we balance the two? This session will focus on investing, and donor roles and involvement and fiduciary duties and spending requirements. issues including identifying and managing risk, ongoing positive and negative perception of DAFs Catherine Lee Clarke, Hirtle, Callaghan & Co., LLC, Houston, TX simplifying the process for your (program staff and) Jonathan S. Blum, Polsinelli PC, Dallas, TX Tina Lundy Melo, Fizer Beck, Houston, TX Melanie Schnoll Begun, Morgan Stanley, grantees while maintaining the necessary level of New York, NY compliance and ensuring there is a good internal 4:10 p.m. Break process to deal with the unexpected. Think that’s 4:10 p.m. Break impossible? Come learn practical ways to make that happen. Kathleen Flynn, New Venture Fund, Washington, DC Megan Jellinek, Chan Zuckerberg Initiative, Redwood City, CA

phone 512.475.6700 ■ www.utcle.org/conferences/NO20/signup ■ fax 512.475.6876 5:20 p.m. 1.00 hr CONCURRENT TRACKS CONCURRENT TRACKS

Corporate Foundations: Strategies to Make TRACK G: TX LEGISLATIVE UPDATE TRACK H: EMPLOYEE ISSUES Them Work—Both For You and With You AND YEAR IN REVIEW In addition to focusing on the pros and cons of Presiding Officer: forming a corporate foundation, examine what Presiding Officer: Andrea L. March, Texas Rio Grande strategies and factors corporate foundations consider Joyce Hellums, Ernst & Young LLP, Legal Aid, Austin, TX when identifying which nonprofits to support. Austin, TX J. Reymundo Ocañas, BBVA USA, Houston, TX Nicola Fuentes Toubia, Fuentes Toubia, PLLC, 8:00 a.m. .75 hr 10:05 a.m. 1.00 hr Houston, TX Texas Legislative Update 2019 Advanced Compensation and Benefits Issues 6:20 p.m. Adjourn to Reception Bills and policy trends in the 2019 Texas legislative When a nonprofit organization receives services session will impact nonprofit organizations, state from an individual who is employed by a related CONCURRENT TRACKS associations, foundations and social service groups organization, whether nonprofit or for-profit, it in various ways. Two veteran observers of the Texas can be complicated to determine the applicable MASTER CLASS: CHARITABLE public policy and political scene will present a employment tax requirements and the permissible GIVING AND ENDOWMENTS timely review of statutory, regulatory, and legislative benefits arrangements. Review the current state (limited capacity) developments of interest. of guidance on section 4960 as well as complex employment tax and benefits issues associated 4:20 p.m. 2.00 hrs Richard W. Meyer, Attorney at Law, Austin, TX Ross Ramsey, The Texas Tribune, Austin, TX with shared employment, including common The Law and Lore of Endowment Funds: A paymasters, reporting agents, and FUTA. 21st Century Edition 8:45 a.m. 1.00 hr Catherine E. Livingston, Jones Day, Washington, DC Maura L. Whelan, Simpson Thacher & Bartlett LLP, A practical guide to some of the issues involved Year in Review New York, NY in structuring endowment gifts and administering Review current developments in the federal tax law institutional endowments. Gain insight on concerning tax-exempt organizations, including 11:05 a.m. 1.00 hr endowment gift agreements, endowment spending the status of Treasury and IRS guidance regarding policies, and the documentation of endowment Avoiding Labor Pains applicable provisions of the Tax Cuts and Jobs investment and spending decisions. Hear hot topics addressing compliance with Act, and recently issued proposed regulations, IRS John Sare, Patterson Belknap Webb & Tyler LLP, employment laws such as trends in leave policies, rulings, and court opinions. Address the Exempt New York, NY LGBTQUI rights, telecommuting and post-FMLA Organizations Division’s FY 2020 program letter leave accommodations, legalized marijuana and and current Priority Guidance Plan, application 6:20 p.m. Adjourn to Reception drug screens, recently effective wage and hour of the commerciality doctrine, and recent law regulations, and more. developments concerning qualification for tax Connie L. Cornell, Cornell Smith Mierl Brutocao exemption, the private inurement and private THANK YOU TO OUR Burton, LLP, Austin, TX RECEPTION SPONSOR benefit doctrine, and much more. Bruce R. Hopkins, Bruce R. Hopkins Law Firm, LLC, Kansas City, MO 12:05 p.m. Pick Up Lunch Included in registration. 9:45 a.m. Break CONCURRENT TRACKS CONCURRENT TRACKS 6:20 p.m. – 7:20 p.m. TRACK I: IMPACT INVESTING AND MASTER CLASS: ENTREPRENEURSHIP ACCOUNTING STANDARDS Join us for a networking opportunity AND COMMERCIALITY with faculty and colleagues. (limited capacity) Presiding Officer: Joyce Hellums, Ernst & Young LLP, Austin, TX FRIDAY MORNING, JAN. 24, 2020 8:00 a.m. 1.75 hrs The Tapestry of Strategically (and Legally) Presiding Officer: Using Commercial Enterprises to Achieve 10:05 a.m. 1.00 hr Joyce Hellums, Ernst & Young LLP, Charitable Ends Not Your Grandmother's Impact Investing Austin, TX Opportunities for exempt organizations to work The field of impact investing continues to expand with and through market-oriented enterprises and and provide an increasingly wide range of interventions to pursue their charitable purposes 7:30 a.m. Conference Room Opens opportunities for nonprofit organizations looking are increasing. Strategically balancing charitability, Includes continental breakfast. to sync their mission and their investments. Take private benefit, tax considerations, structures a look at a diverse range of impact investment and forms, licensing, data, decision-making, options, including social impact funds, charitable assessments, and more are among the inter-related note programs, SAFEs, pay-for-performance threads that run through these approaches. Instead transactions, and opportunity zones. Explore of hanging loosely, these threads together create different investment opportunities and legal a tapestry of strategic decisions and opportunities. issues to consider for different types of nonprofit Tomer Inbar, Patterson Belknap Webb & Tyler LLP, investors. New York, NY John Tyler, Ewing Marion Kauffman Foundation, David A. Levitt, Adler & Colvin, San Francisco, CA Kansas City, MO Darren B. Moore, Bourland, Wall & Wenzel, P.C., Fort Worth, TX 9:45 a.m. Break

phone 512.475.6700 ■ www.utcle.org/conferences/NO20/signup ■ fax 512.475.6876 11:05 a.m. 1.00 hr FRIDAY AFTERNOON 3:55 p.m. 1.00 hr

The Accounting Standards Are Not Just For Presiding Officer: "Office Hours" - Key Issues and Questions the Accountants Any More Mia Hsu Burton, Michael & Susan Dell Facing Public Charities Generally accepted accounting principles (GAAP) Foundation, Austin, TX Gain insight on key issues and common challenges determine whether, when, and how contributions facing public charities, and share your own are recognized in the accounting records and LUNCHEON PRESENTATION questions with conference faculty and fellow financial statements. Accounting for contributions colleagues in this interactive session. can be significantly influenced by how resources 12:35 p.m. .75 hr Megan E. Bell, Patterson Belknap Webb & Tyler LLP, are solicited and documented by donors and New York, NY Giving Circles and Other Philanthropic nonprofit organizations. Donors, development James P. Joseph, Arnold & Porter Kaye Scholer LLP, Networks Washington, DC professionals and accountants need to understand The number of giving circles have quadrupled in the how to assist each other so we're all "rowing last decade with women making up 70% of giving 4:55 p.m. Adjourn in the same direction" to serve the needs of the circles. Hear from Texas Women’s Foundation, not-for-profit community. Hear an overview of the a leader in this space, and the founders of two CONCURRENT TRACKS new accounting rules for contributions (Accounting successful giving circles in Texas, on the advantages Standards Update (ASU) 2018-08, Not-for-Profit TRACK K: PRIVATE FOUNDATIONS: and key considerations in bringing together Entities (Topic 958): Clarifying the Scope and the ISSUES IN CHARITABILITY AND individuals with shared experience, culture or Accounting Guidance for Contributions Received "OFFICE HOURS" interest to raise money and engage your donors. and Contributions Made) and a discussion of the adoption of the new Financial Reporting Moderator: Dawn Hooper, Texas Women's Foundation, Dallas, TX Presiding Officer: Disclosures for Operating Liquidity. Mia Hsu Burton, Michael & Susan Dell Panelists: Amy B. Robinson, The Kresge Foundation, Troy, MI A. Shonn Brown, Kimberly-Clark Corporation, Irving, TX Foundation, Austin, TX Kay Walther, Blazek & Vetterling, Houston, TX Caren K. Lock, TIAA, Lewisville, TX

12:05 p.m. Pick Up Lunch 1:20 p.m. Break 2:55 p.m. 1.00 hr Included in registration. Advanced Issues in Charitability: Food, 1:35 p.m. 1.00 hr ethics Energy and the Environment (and then there is Education) CONCURRENT TRACKS Ethical Challenges for the Nonprofit In an increasingly complex world, charities are Organizations Advisor MASTER CLASS: DISSECTING THE frequently called upon to address newer and GRANT AGREEMENT Meghan R. Biss, Caplin & Drysdale, Chartered, more pressing challenges. Explore the contours Washington, DC and frontiers of charitability as applied to food, (limited capacity) Bridget M. Weiss, Arnold & Porter Kaye Scholer LLP, Washington, DC energy, the environment, and education—all areas where the boundaries of charitability can blur— 10:05 a.m. 2.00 hrs 2:35 p.m. Break and discuss how charities can navigate the legal Dissecting the Grant Agreement landscape surrounding these topics. Review the key components of a grant agreement, CONCURRENT TRACKS Edward T. Chaney, Schell Bray PLLC, Chapel Hill, NC including provisions unique to private foundations, Lauren Simpson, Patterson Belknap Webb & Tyler LLP, considerations for advocacy organizations, and how TRACK J: PUBLIC CHARITIES: New York, NY to structure grants to fiscal sponsors, non-charitable HUMANITARIAN ACTIVITIES AND organizations, and individuals. Expect practical advice "OFFICE HOURS" 3:55 p.m. 1.00 hr from the perspective of both the grantor and the "Office Hours" - Key Issues and Questions grantee, a lively discussion, and sample language. Presiding Officer: Danika Hudik Mendrygal, Mendrygal Law, PLLC, Facing Private Foundations Norah L. Jones, Quarles & Brady LLP, Chicago, IL Gain insight on key issues and common challenges Kristy Bernard Tsadick, The William and Flora Hewlett Dallas, TX Foundation, Menlo Park, CA facing private foundations, and share your own questions with conference faculty and fellow 2:55 p.m. 1.00 hr colleagues in this interactive session. 12:05 p.m. Pick Up Lunch Ruth M. Madrigal, KPMG LLP, Washington, DC Included in registration. Legal Challenges in the Provision of David A. Shevlin, Simpson Thacher & Bartlett LLP, Humanitarian Assistance to Refugees, New York, NY Asylees, and Migrants WANT TO HEAR MORE PRESENTATIONS Providing humanitarian assistance to refugees, 4:55 p.m. Adjourn THAN YOU CAN ATTEND? asylees, and migrants in the and around the world generally has become We know you can’t be in two places at once, increasingly challenging thanks to laws and policies and with so many options for great information, we’ve got you covered. Conference registration adopted by governments hostile to the arrival of includes the course materials for all presentations, such individuals in their countries. Organizations even the ones you can’t attend. In addition, the seeking to assist these populations must navigate eConference—including papers, slides, audio and the ever changing legal landscape in multiple CLE credit in TX and CA—will be available in "Your jurisdictions and find ways to continue providing Briefcase" within 4–6 weeks after the conference. needed assistance to the world’s most vulnerable PLEASE NOTE: The eConference will NOT populations. include the Wednesday Lobbying and Political Ricardo A. Castro, International Rescue Committee, Activity Workshops or the Wednesday IRS Audit New York, NY Workshops. Jonathan Denis Ryan, RAICES, San Antonio, TX

phone 512.475.6700 ■ www.utcle.org/conferences/NO20/signup ■ fax 512.475.6876 REGISTRATION FORM

Register: PLEASE PRINT CLEARLY NP20/NO20 www.utcle.org/conferences/NP20/signup www.utcle.org/conferences/NO20/signup Bar Card# ______❑ TX ❑ Other State: ______❑ N/A Mail: The University of Texas School of Law Name [ Mr. / Ms. ] ______ATTN: Registration PO Box 7759 Austin, TX 78713-7759 Firm ______Fax: 512.475.6876 Address ______Questions? 512.475.6700 City ______State ______Zip ______If you have dietary requirements or would Telephone ______Fax ______like to request accommodations under the ADA, please contact Customer Service at 512.475.6700 or [email protected] at least 10 Registrant’s Email (required) ______Assistant’s Email (optional) ______business days prior to the conference. Invoices, confirmations and receipts are emailed to these addresses. CONFERENCE REGISTRATION LIVE EVENT REGISTRATION Special group registration rates available. Call 512.475.6700 Nonprofit Workshop Registration Nonprofit Institute Registration Includes Electronic Course Materials and Wednesday Evening Reception Includes Electronic Course Materials and Friday Luncheon Presentation ❑ Individual registration by Wednesday, January 15...... $195 ❑ Individual registration by Wednesday, January 15...... $645 ❑ Individual registration after Wednesday, January 15 ...... $245 ❑ Individual registration after Wednesday, January 15 ...... $695 Select Workshop Concurrent Tracks, Wednesday at 1:30 p.m. - SELECT ONE Select Institute Concurrent Tracks, Thursday at 10:20 a.m. ❑ Fundamentals: The Forms 990 ❑ A: Election Year Issues: Public Charities ❑ B: Private Foundation Compliance ❑ Political Activity Workshop: Public Charities (limited capacity) ❑ MASTER CLASS: Understanding Your Web Presence (limited capacity) ❑ Political Activity Workshop: Private Foundations (limited capacity) Select Institute Concurrent Tracks, Thursday at 2:40 p.m. Select Workshop Concurrent Tracks, Wednesday at 2:45 p.m. - SELECT ONE ❑ C: Data Protection / DAFs ❑ D: Disqualified Persons and Qualifying Distributions ❑ Fundamentals: Financial Statements (SOLD OUT) MASTER CLASS: Investment Policies and Portfolios (limited capacity) ❑ Political Activity Workshop: Public Charities (limited capacity) ❑ Political Activity Workshop: Private Foundations (limited capacity) Select Institute Concurrent Tracks, Thursday at 4:20 p.m. ❑ E: Collaborations and UBIT ❑ F: Effective Grantmaking and Corporate Foundations Select Workshop Concurrent Tracks, Wednesday at 4:00 p.m. - SELECT ONE (SOLD OUT) MASTER CLASS: Charitable Giving and Endowments (limited capacity) ❑ Fundamentals: Fiduciary Duties ❑ IRS Audit Workshop: Public Charities (limited capacity) Select Institute Concurrent Tracks, Friday at 8:00 a.m. ❑ G: TX Legislative Update and Year in Reviews ❑ IRS Audit Workshop: Private Foundations (limited capacity) (SOLD OUT) MASTER CLASS: Entrepreneurship and Commerciality (limited capacity) Select Workshop Concurrent Tracks, Wednesday at 5:15 p.m. - SELECT ONE ❑ Fundamentals: Oversight in the Charitable Sector Select Institute Concurrent Tracks, Friday at 10:05 a.m. ❑ H: Employee Issues ❑ I: Impact Investing and Accounting Standards ❑ IRS Audit Workshop: Public Charities (limited capacity) (SOLD OUT) MASTER CLASS: Dissecting the Grant Agreement (limited capacity) ❑ IRS Audit Workshop: Private Foundations (limited capacity) Nonprofit Workshop Printed Binder – Available Through Wednesday, January 15 Select Institute Concurrent Tracks, Friday at 2:55 p.m. ❑ J: Public Charities: Humanitarian Activities and "Office Hours" Conference registration includes Electronic Course Binder Download (PDF) in "Your Briefcase". ❑ K: Private Foundations: Issues in Charitability and "Office Hours" ❑ Printed Course Binder...... $27.06 ($25*) Nonprofit Institute Printed Binder – Available Through Wednesday, January 15 Nonprofit Workshop Registration Total...... $ Conference registration includes Electronic Course Binder Download (PDF) in "Your Briefcase". ❑ Printed Course Binder...... $37.89 ($35*) NOTE: Registrants may be placed in an available track if their selection is at capacity at the time of registration. Nonprofit Institute Registration Total ...... $

REGISTRATION SUBTOTAL $

POST-CONFERENCE PRODUCTS

Nonprofit Workshop eConference – For Texas and MCLE Credit Nonprofit Institute eConference – For Texas and California MCLE Credit Includes Electronic Course Binder Download (PDF) and program video/audio. Available 4–6 Includes Electronic Course Binder Download (PDF) and program video/audio. Available 4–6 weeks after live event. Hours may vary depending on actual event runtime. weeks after live event. Hours may vary depending on actual event runtime. ❑ Nonprofit Workshop eConference...... $145 ❑ Nonprofit Institute eConference...... $595 Nonprofit Workshop Post-Course Binder – For Research and Self-Study Nonprofit Institute Post-Course Binder – For Research and Self-Study Comprehensive binder with papers and slides, available for delivery 4–6 weeks after live event. Comprehensive binder with papers and slides, available for delivery 4–6 weeks after live event. ❑ Electronic Post-Course Download (PDF)...... $70.36 ($65*) ❑ Electronic Post-Course Download (PDF)...... $243.56 ($225*) ❑ Printed Post-Course Binder...... $124.49 ($115*) ❑ Printed Post-Course Binder...... $297.69 ($275*) Nonprofit Workshop Post-Conference Products Subtotal...... $ Nonprofit Institute Post-Conference Products Subtotal...... $ Annual eLibrary Subscription – For Research and Self-Study Extensive resources including audio, video, papers, and slides from UT Law CLE programs. ❑ eLibrary 12-Month Subscription ...... $319.34 ($295*) eLibrary Subscription Subtotal...... $

TOTAL POST-CONFERENCE PRODUCTS $

ORDER GRAND TOTAL $

METHOD OF PAYMENT ❑ Check (make check payable to The University of Texas at Austin) ❑ VISA ❑ MasterCard ❑ American Express ❑ P.O.

Card/P.O. # Exp. Date (mm/yy) / Authorized Signature

* Tax-exempt rate for, e.g., government employees and nonprofits. Include a Texas Sales and Use Tax Exemption Certificate with order. 37TH ANNUAL NON-PROFIT-ORG NONPROFIT ORGANIZATIONS INSTITUTE U.S. Postage PAID The University of Texas at Austin ■ ■ THE UNIVERSITY OF TEXAS SCHOOL OF LAW January 22, 23–24, 2020 Four Seasons Hotel Austin, Texas U T School of Law PO Box 7759 • Austin, TX 78713-7759 This program is not printed or mailed at state expense.

Visit www.utcle.org Email [email protected] Call 512.475.6700 Facebook UT Law CLE LinkedIn UT-Law-CLE Twitter @UTLawCLE NP20-NO20

INSTITUTE AND WORKSHOP FACULTY & PLANNING COMMITTEE

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LILIEN Foundation Chartered Dallas, TX Loeb & Loeb LLP JOHN POMERANZ Kansas City, MO KEY DATES Washington, DC New York, NY Harmon, Curran, Spielberg NEELY D. DUNCAN + Eisenberg, LLP DOUGLAS N. VARLEY JODY BLAZEK* BKD, LLP CATHERINE E. Washington, DC Caplin & Drysdale, January 15, 2020 Blazek & Vetterling Dallas, TX LIVINGSTON Chartered Houston, TX Jones Day ROSS RAMSEY Washington, DC Last day to order a printed binder KAREY DUBIEL DYE* Washington, DC The Texas Tribune JONATHAN S. BLUM* Goldman Sachs Austin, TX JULIETTE N. VOSKANIAN January 15, 2020 Polsinelli PC Philanthropy Fund CAREN K. LOCK PwC Dallas, TX Houston, TX TIAA ALEXANDER L. REID Philadelphia, PA Last day for early registration Lewisville, TX Morgan, Lewis & Bockius LLP Add $50 for registrations HILLARY BOUNDS KIMBERLY ENEY Washington, DC KAY WALTHER* received after this time Chan Zuckerberg Initiative Latham & Watkins LLP SARAH LOGHIN Blazek & Vetterling Redwood City, CA Washington, DC BKD, LLP AMY B. 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WHELAN Austin, TX Los Angeles, CA , USA Attorney General Patterson Belknap Webb & Simpson Thacher & Bartlett Workshop Begins Oklahoma City, OK Tyler LLP LLP KATHLEEN (KATIE) GERBER CHRISTINA N. CAHILL New York, NY New York, NY January 23, 2019, 8:50 a.m. Polsinelli PC Thompson & Knight LLP TINA LUNDY MELO New York, NY Dallas, TX Fizer Beck MELANIE SCHNOLL BEGUN *Planning Committee Institute Begins Houston, TX Morgan Stanley member New York, NY