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This program was recorded on August 28, 2019
This session will overview the spectrum of different entity types and structures available for the charitable and socially conscious business client. We will discuss the tax treatment, compliance considerations, advantages and limitations of each entity choice. Additionally, this session will touch on the legal considerations involved with for-profit / non-profit collaborations and strategic ventures including fundraising regulation and compliance.
Mary Tovella Dowling is a practicing attorney and a partner at For Purpose Law Group, where she serves as co-chairperson of the firm’s Nonprofit, Business, and Social Enterprise practice groups. Ms. Dowling’s legal practice primarily focuses on providing full-service legal representation and outside general counsel services to tax exempt organizations, social enterprises and entrepreneurs across a broad spectrum of industries and sectors. Ms. Dowling’s nonprofit practice is focused on providing counsel and guidance to tax exempt organizations and their donors as they navigate the myriad legal issues facing modern tax-exempt entities. Her current clients include a wide variety of public charities, private foundations, and other nonprofit organizations—from museums, religious and faith-based organizations, and social welfare organizations to sports-based organizations, business leagues, educational institutions and social clubs. As a passionate advocate for her clients at all stages of the nonprofit life cycle, she places a particular emphasis on corporate law and tax matters, under federal, state, and local tax laws, beginning with entity formation and applications for federal and state exemption, and including such issues as unrelated business income planning, fundraising, compliance with public support tests, property tax exemption, nonprofit corporate governance, contract drafting and negotiation, corporate compliance, and joint ventures.
2 General Credits
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Each On-Demand course is available to you for 1 year from date of purchase. Additionally, CLE credit is only available within that year.
- Tax-Exempt Organizations
- For-Profit Entity Structures
- Social Enterprise Entity Structures
- Joint Ventures
- Tax Exempt and For-Profit operating in tandem