On Demand
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Introduction to Tax Exempt Organizations
Produced on March 26, 2018
Course Information
Course Description
In this complex world of corporate governance, it is important to understand all the ever-changing rules that govern the formation, administration and governance of tax exempt organizations. The main thing to understand about nonprofit organizations is that there isn’t necessarily a nonprofit body of law, per se - what we call “Nonprofit Law” is drawn from many various other areas of law: trusts, estates, contract, labor law, corporate law, tax law, and more.
This course, taught by Anta Cisse-Green, Associate General Counsel for NYU Langone Health, will review the basic provisions regarding the formation of tax exempt organizations under federal and state law, including the documents necessary to obtain federal and state tax exemptions. It will also explore what it means to have private foundation status, including how and why to avoid such status when it will not be beneficial to the organization. In addition, the course will summarize the basic prohibitions for charitable organizations, including the restrictions on lobbying activities (and how to create an effective lobbying campaign within the rules), prescriptions on campaign activities (what you can and cannot do), rules pertaining to the use of internet by charities, commercial activities and joint ventures between charities, or nonprofits and for profits, as well as the rules related to unrelated business income tax, and the self dealing rules for insiders of a charitable organization.
Learning Objectives:
- Grasp the differences between nonprofit organizations and organizations that are tax exempt
- Explore the tax and non-tax considerations involved in the formation of a tax exempt organization
- Examine the specific issues involved in obtaining and maintaining tax exempt status - issues of qualification as an exempt organization
- Review the Federal Internal Revenue Code and regulations related to the tax exempt organizations, and the way that the IRC and IRS serve as regulators rather than revenue collectors - so that federal laws work more like corporate law than traditional tax law
- Focus on the IRC and treasury regulations that exempt charitable and other nonprofit organizations from federal income tax and govern the behavior of charities
Credit Information
Faculty
Anta Cisse-Green
New York University
Anta received her J.D. from Brooklyn Law School, summa cum laude, and she received her L.L.M. in Tax from NYU School of Law. Immediately prior to joining NYU Langone Health in 2016, Anta was Senior Counsel at Akin Gump Strauss Hauer & Feld LLP in the firm’s private client services section of the tax group where she advised wealthy individuals on the development of tax efficient vehicles for the transfer of wealth, complex estate and trust administration issues, charitable planning strategies and the formation and governance of tax exempt organizations. Previously, Anta was an associate with Sullivan & Cromwell LLP and law clerk to the Honorable Lois Bloom, U.S. Magistrate Judge for the Eastern District of New York.
Anta was honored in 2015 by the New York Law Journal as a "Lawyer Who Leads By Example" in recognition of her years of commitment to providing pro bono legal services to underrepresented New Yorkers. Anta is an active community member in her roles as Vice President of Programs for the Metropolitan Black Bar Association, member of the attorney advisory panel for the Planning and Estates Law Project for the City Bar Justice Center of the New York City Bar Association, and Trustee on the board of trustees for the Urban Resource Institute, Inc., a nonprofit organization that provides comprehensive, holistic, and supportive human services programs to empower individuals and families in the New York metropolitan area.
Reviews
She was an excellent presenter - very clear and organized.
The Presentation of Course Material was Outstanding in all respects. I was particularly impressed by the presenter whose command of Section 501 and its interplay with state law was very helpful to me.
Very clear and well focused presentation.
Very informative!
LOTS AND LOTS of information in a very short time! Presenter very knowledgeable!
Great Introduction to Charitable Organizations!!!
Outstanding CLE - one of the best I've seen. Engaging speaker and wonderful content!
Good lecturer. Well prepared. Clearly taught. Helpful stuff.
Excellent presentation!!
This is the best presenter I've seen thus far.
Excellent
Great instructor
very informative presentation.
Very good presenter, I loved the simple way she talked about topic.
Ms. Cisse-Green was an excellent instructor.
Outstanding
Excellent, well presented information.
Keep up the good job
Very thorough and well presented!!!!!
Thought the instructor was fantastic
Nicely done.
Excellent
Very informative.
Thorough and informative presentation.
This was an amazing program and I’d LOVE to take more programs with Mara!
The presenter understands and enjoys the subject matter. Great presentation.
Very informative
Solid
Excellent program. Thank you.
Excellent materials, outstanding presentation!!
Excellent presentation - clear, easy to understand. Evidence based,good citation. Best so far.
This basic introduction was very comprehensive and was clearly presented.
This program was very informative and useful.
Excellent presenter
Outstanding presenter!
Well done.
Excellent program!
The speaker was extremely knowledgeable. Her presentation was excellent.
Subject matter expert
I am on a Board of Directors. This helped!
Wonderful instructor!
The speaker was most knowledgable about the various forms of not for profit and non-profit organizations and the consequences the founders, directors, members faced if not apprised of their fiduciary duties.
Excellent information regarding the various types of tax exempt organizations.
Lots of detail; instructor highly qualified in subject matter.
Very nice presentation. Thanks.
Excellent presenter.
Great overview of key issues in an area very relevant to my work
Good.
Very helpful information on a relevant topic.
Good.
Great program - a bit basic (I practice in this area) but helpful to review and certainly helpful for folks new to Nonprofit Management issues.
Very informative presentation. I needed to hear what she talked about as I am preparing an application to be sent to the IRS.
They presenter knew a great deal about the subject and explained it well.
Excellent program! The speaker presented information in a clear, concise and interesting way.
Clear and concise.
Excellent
Excellent presentation, thank you
EXCELLENT PRESENTATION and presenter. Subject matter is niche but presenter made it more interesting.
Excellent! The presenter was intent on giving her listeners the lay of the land in preparing to set up a non-profit, tax-exempt organization. Very clear!
Thank you for the information.
The best presenter I've seen on Lawline so far!
Impressive command of subject matter. Top notch presenter. Would definitely consider presenter among the top of presenters.
Very good
Excellent presentation
A thorough explanation of the subject matter, thorough command of the law and a calm soothing speaking voice.
good course
Excellent overview!
Great course
very organised and a good presenter.
Very helpful
Good, engaging speaker.
Excellent
I enjoyed this course
Solid presentation. I would seek out and listen to this presenter again in the future.
Very good overview and introduction to non-profit establishment concerns. Very knowledgeable instructor.
Nice slides!
good course on the basics
I really enjoyed this video. The speaker knew her topic very well and moved quickly to keep my interest.
the presenter was very knowledgeable and enthusiastic about the subject matter.
Great overview & refresher on topic.
This is a good introductory presentation on non-profits.
Great course!
The presenter did an excellent job.
Very impressive; knowledgeable, great communicator and very clear. Great handout too. Thank you.
Excellent Program
It was really a very excellent, informative presentation - thank you!
very well done
Really well done presentation of the mountain of information in an understandable way. I took this as a refresher course and was amazed at the depth of the presentation.
I am considering joining a Board of a non profit organization and this was extremely helpful.
Very clear presenter!
Great presentation--lots of information packed into an hour.
Wonderful presenter-attorney with deft knowledge of topic; great moderator support
exceptional speaker
Presenter was great -- she not only covered a lot of material but did it well.
Very informative, especially for those of us who do little in this area.
the presenter was excellent!
She was interesting and quite knowledgeable. Very good presentation.
Great program. Very knowledgeable presenter and clear slides to retain for reference.