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 Boston. 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 Harvard College 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 Connecticut. 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.