Video

  • 16 minutes

Restricted Gifts

 
This video will give you a quick review of restricted gifts and the restrictions that may apply. It is important to know that when you accept restricted gifts you understand which category or categories into which the restrictions fall. Learn how restrictions arise, donor intent and why it is important, along with considerations for donors and for charities.
Runtime: 15 minutes

Agenda

Faculty

Kendis Key Muscheid

Kendis Key Muscheid

Ballard Spahr LLP

  • Partner with Ballard Spahr LLP
  • Focuses practice on the representation of nonprofit, tax-exempt organizations, and donors making charitable gifts, assisting in all aspects of tax, corporate and regulatory matters
  • Clients include a variety of 501(c)(3) and other tax-exempt organizations, such as private foundations, supporting organizations, universities, charter schools and research institutions, hospitals and their related foundations, religious entities, museums, social welfare organizations, trade associations, and groups dedicated to the arts
  • Advises clients on the qualifications for tax exemption, conversions to and from tax-exempt status, obtaining and maintaining favorable tax treatment, reporting and government filings, and the creation and operation of supporting organizations
  • Counsels organizations on nonprofit governance, advocacy issues, unrelated business income tax matters, endowment creation and management, restructuring multi-tier entities, raffles and sweepstakes, and issues involving charitable solicitations, mergers, and acquisitions
  • Also represents clients during IRS audits and appeals processes
  • Named in Best Lawyers in America, Nonprofit/Charities Law and Tax Law (2005-2017), and was voted Best Lawyers, "Lawyer of the Year" Non-Profit/Charities in both 2014 and 2017 in Phoenix, Arizona; has achieved the highest rating in the Martindale-Hubbell Law Directory and was the 2016 recipient of the Arizona Foundation for Women's Marilyn R. Seymann Award for her work in the nonprofit community
  • Frequent speaker on topics in the area of tax-exempt organizations; she volunteers with a number of nonprofits in the community, and is a current Board member of UMOM New Day Centers
  • Can be contacted at 602-798-5410 or [email protected]

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