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Speaker: Lisa D. McLaughlin
Lisa D. McLaughlin is a shareholder in the St. Louis office of Polsinelli Shalton Flanigan Suelthaus PC. She is a Fellow of the American College of Trust & Estate Counsel, is listed in Best Lawyers in America and has over 27 years of experience and breadth of knowledge in the estate planning field, employing the full range of sophisticated planning techniques to customize estate plans for clients. Ms. McLaughlin also advises clients and tax-exempt entities with respect to creation, administration and governance of charitable trusts, private foundations and other nonprofit entities as well as individual gifting to such entities and establishment of planned giving programs. Her practice also includes fiduciary litigation matters. Current Developments
Status and import of proposed and enacted federal legislation
Other current developments on Capitol Hill
Current IRS enforcement initiatives
IRS annual report
Categories of Tax-Exempt Organizations
Charitable; educational; scientific; religious; social welfare; associations; social clubs; political
Current developments in other types of exempt organizations
Public Charities and Private Foundations
Institutions; publicly supported; supporting organizations; private foundations
Legislation and current developments
Form 990 developments
Current developments
Private Inurement, Private Benefit, and Intermediate Sanctions
Code and regulations
Cases and private rulings
Automatic excess benefit transactions
Form 990 developments
Current developments
Advocacy
Legislative activities
Political campaign activities
Form 990 developments
Current developments
Unrelated Business Rules
Basics
Modifications
Exceptions
Specific applications
Current developments
Reporting, Recordkeeping, IRS Audits and Compliance Checks
Required federal and state reporting
Public disclosure of IRS application, 990, and 990-T
Best practices for disclosure
Form 990 developments
Types of Audits
Compliance checks
Policy and trends
Current developments
Case Studies
Networking Social Hour
Immediately following the conference
Governance Issues and Developments
Current IRS position on good governance
Industry best practice guidelines
Governance in the redesigned Form 990
Current developments
Charitable Giving Rules
Basics
Estate planning considerations
Current developments
Recording-Keeping and Substantiation Rules for Charitable Giving
Required donor substantiation
New regulations
Appraisal rules
Record-keeping for contributions
Current developments
Entity Considerations
Choice of entity planning; partnerships; limited liability companies; disregarded entities; other joint ventures; for-profit subsidiaries; supporting organizations
Flow-through tax issues
Related party disclosure
Current developments
Healthcare Reform Update
Creation of new nonprofit entities
New exemption requirements for hospitals
Funding opportunities for nonprofit entities
Case Studies
IRS Initiatives
Coming Developments