Shifting
the Burdens of the Unrelated Business Income Tax: A Proposal to Nonprofits. Nonprofit Quarterly. Friday, October 14, 2016.
(PDF copy)
What
Every Lawyer Who Serves on a Nonprofit Board Should Know. Lawyers Mutual Put Into Practice. Risk Management Resource Center. September 2016.
(PDF copy)
Special
Update: Thank You, IRS, For Returning EO’s Missing Link on IRS.gov. Nonprofit Quarterly. Friday, August 26, 2016.
(PDF copy)
The
Case of the Disappearing Exempt Organizations Link on IRS.gov. Nonprofit Quarterly. Wednesday, August 24, 2016.
(PDF copy)
Alzheimer’s
Association: Cooperation, Competition, or Consolidation? Nonprofit Quarterly. August 10, 2016.
(PDF copy)
Spies and Nonprofit Boards:
Seeking Ground Truth. npENGAGEMagazine. Issue 10, Fall 2014. BlackBaud.
(PDF copy)
Exempt Organizations:
Analysis and Recommendations Regarding Unrelated Business Income Tax Compliance of
Colleges and Universities. Co-author with Milton Cerny, Gary J. Young,
Eric Carriker, Virginia Gross, and David Moja.
Author: “Concurring,
Dissenting, and A Sixth Recommendation for an Economic, Financial, and Statistical
Study of IRS Statistics of Income (“SOI”) and Related Data to Inform
and Guide IRS Policy and Practices for Nonprofit’s Unrelated Business Income
Practices and Unrelated Business Income Tax to Include Considerations of Alternative
Tax Regimes.” [The latter was not included in the ACT report, but
hand delivered to the IRS Commissioner as written comments accompanied by a request
to include these comments. IRS Advisory Committee on Tax Exempt and Government
Entities (ACT) public meeting.] Washington, D.C. June 2014.
What
Every Lawyer Who Serves on a Nonprofit Board Should Know.
Attorney At Law Magazine-North Carolina Triangle Edition. Vol. 2 No. 1. March 2014.
[Click here for a 1-page PDF copy of the article.]
Exempt
Organizations: Leveraging Limited IRS Resources in the Tax Administration of Small
Tax-Exempt Organizations. Co-project leader. Co-author
with Karen A. Gries, Celia Roady, Eric B. Carriker, Milton Cerny, and
Gary J. Young. IRS Advisory Committee on Tax-Exempt and
Government Entities (ACT). Public Meeting. Washington, D.C.
September 2013. (Click the title above to access a PDF file with the
ACT’s full “Report of Recommendations” and here to access a PDF of the Exempt
Organization's recommendations only.)
Risk
Management: Everyone’s Ounce of Prevention.
Philanthropy Journal. July 22, 2013.
Boards
must engage in learning as a core competency.
Inside Philanthropy (a publication of Philanthropy Journal). May 15, 2013.
Learning is a Board’s Core Competency.
First Nonprofit Foundation. April 2013.
(Click title to download article PDF.)
Lawyers Serving on Nonprofit Boards.
Serving on a Non-Profit Board: What Lawyers Need to Know.
Ohio State Bar Association CLE webinar. April 2013.
Community Nonprofit Organization, Inc. Case study for “Lawyers on Nonprofit Boards”.
The 2013 Festival of Legal Learning. Office of Continuing Legal Education.
School of Law, University of North Carolina at Chapel Hill. February 2013.
Closing Down the Nonprofit.
Philanthropy Journal, July 24, 2012.
(Click the title to access the article on the PJ website.)
Exempt Organizations: Form 1023-Updating It for the Future.
Co-authored with Karen Gries, Celia Roady, Eric Carriker, Dan Gary, and Jim Joseph.
Report of Recommendations. IRS Advisory Committee on Tax Exempt and Government Entities
(ACT) Public Meeting. Washington, D.C. June 2012.
(Click the title above to access a PDF file with the ACT’s full “Report of Recommendations” and here to access a PDF of the Exempt Organizations (EO) subcommittee's report.)
Community Nonprofit Organization, Inc.. Case study
for “Lawyers on Nonprofit Boards”. The 2012 Festival of Legal Learning.
Office of Continuing Legal Education. School of Law, University of North Carolina at Chapel Hill.
February 2012.
How To Keep Tax Exempt Organizations In Compliance, Volumes 1 and 2. Co-authored
with Julie A. Enloe and Steven D. Simpson. National Business Institute.
Eau Claire, Wisconsin 54702. September 2009.
Corporate Governance for Nonprofit Organizations: What You Need to Know, Vol 1 and 2. Co-authored
with Kristen Brown Smalley and Steven D. Simpson. National Business Institute.
Eau Claire, Wisconsin 54702. February 2009.
The New 990: Transparency in Governance and Management. National Business Institute.
Eau Claire, Wisconsin 54702. October 2008.
Tax-Exempt Organizations 101: Establishing a New Non-Profit. National Business Institute.
Eau Claire, Wisconsin 54702. September 2008.
How To Keep Tax Exempt Organizations In Compliance, Volumes 1 and 2. Co-authored
with Franklin T. Roberts and Steven D. Simpson. National Business Institute.
Eau Claire, Wisconsin 54702. June 2008.
“Board
Governance: The Glass Remains Half Empty.” The Nonprofit Connection. Spring 2008.
(Center for Public Service. Nonprofit Sector Resource Institute. Seton Hall University.
South Orange, New Jersey.) p. 2-3.
“Community
Benefit.” Letter to the Editor. The News and Observer. Raleigh, North Carolina.
February 23, 2008.
Legal and Financial Aspects of Tax-Exempt Organizations, Volumes 1 and 2. Co-authored
with M. Jackson Nichols and Steven D. Simpson. National Business Institute.
Eau Claire, Wisconsin 54702. January 2008.
“To Govern Well, Create A Learning Agenda.”
(.pdf, 731 KB) Nonprofit World.
Volume 25, Number 4. July/August 2007.
The New Age of Corporate Governance for Nonprofit Organizations, Volume 1 and 2. Co-authored
with Kristen M. Brown Smalley and Steven B. Simpson. National Business Institute.
Eau Claire, Wisconsin 54702. July 2007.
“Do It Right: An Introduction to North Carolina’s New Ethics and Lobby Laws.”
(.pdf, 345 KB) Success by Association. Association Executives of North Carolina. March 2007.
How To Keep Tax Exempt Organizations In Compliance; Volume 1 and 2. Co-authored
with Charles M. Hicks, Steven B. Long, and Steven D. Simpson. National Business Institute.
Eau Claire, Wisconsin 54702. March 2007.
“Directors’
Lapse.” Letter to the Editor. The News and Observer.
Raleigh, North Carolina. February 23, 2007.
Exempt Organizations: A Legal Guide, Volumes 1 and 2. Co-authored
with Steven Long, Steven Simpson, and Charles Steel. National Business Institute, Inc.
Eau Claire, Wisconsin 54702. December 2006.
“Boardroom Confidential”. Board Member. (BoardSource, March/April
2006 Volume 15 Number 2): 14-15.
Creating and Operating the Nonprofit Organization in North Carolina. Co-authored
with Anne M. McGeorge and Marci Thomas. National Business Institute, Inc.
Eau Claire, Wisconsin 54702. January 2006.
“Nonprofit Governance”. Ask the Experts, Philanthropy Journal.
January 4, 2006.
“3 Key Challenges for Board Members”. Business Leader.
August 2004.
“Could
Your Golf Score Help Your Business or Non Profit Organization?”.
Business Leader. April 2001.
“Courthouse KidsCenter, Inc.: Work in Progress”. Criminal & Juvenile
Justice Committee Newsletter. American Bar Association Young Lawyer’s Division. January 1997.
“Any Parent’s Child: A Survey Assessment of Juvenile Needs in Wake County”.
Greater Raleigh Chamber of Commerce. Leadership Raleigh V. 1990.
“Tax Fraud–An Unexpected Source of Revenue”. Triangle Business
Journal. May 1989.
