Learn how donor intent is established, enforced, and adapted, plus practical tips for crafting effective gift agreements for donors and charities.
Donors gain personal satisfaction and tax benefits by supporting their favored charitable causes. However, donors and charities must work together to understand a donor’s intent and make sure it is carried out. This presentation will help attendees understand the different ways that donor intent is established and documented, who can enforce the donor’s intent, and what changes can be made if a donor’s intent cannot be carried out. Attendees will also hear about practical ideas of what to include in a gift agreement from a donor’s perspective and a charity’s perspective.
Learning Objectives
- You will be able to discuss how a donor’s intent may be enforced and by what party.
- You will be able to explain how a donor’s intent may be modified.
- You will be able to review gift agreements from the perspective of a donor and a charity.
- You will be able to define cy pres.
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Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
| How Can Donor Intent Be Defined by the Donor? | |
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| Who Can Enforce Donor Intent? | |
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| What Does the Donor Need to Think About? | |
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| What Does the Charity Need to Think About? | |
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| What Can Be Done With a Donor’s Intent Can No Longer Be Carried out? | |
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
Live Webinar Registration
- AK CLE 1.0
- Alaska attorneys may receive 1.0 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.1
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.1 hours credit.
- AR CLE 1.0
- This course has been approved for 1.0 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.0
- The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.0
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.
- CT CLE 1.0
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).
- HI CLE 1.0
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.0 CLE credit hours.
- IL CLE 1.0
- This course was approved for a total of 1.0 hours of MCLE Credit by the Illinois MCLE Board.
- IN CLE 1.1
- This program has been approved by the Indiana Commission on Continuing Legal Education. Participating attorneys are eligible to receive up to 1.1 hours of Distance Education credit.
- MN CLE 1.0 (Pending)
- This program has been submitted to the Minnesota Board of Continuing Legal Education. Approval pending.
- MO CLE 1.3
- This program has been approved by the Missouri Bar for 1.3 hours of CLE.
- ND CLE 1.0
- This program has been reviewed by the North Dakota Commission for Continuing Legal Education and approved for 1.0 hours of CLE credit.
- NH MCLE 1.0
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- NJ CLE 1.3
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- NM CLE 1.0
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.0 hours of credit.
- NV CLE 1.0
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.0 CLE hours.
- NY CLE 1.0 including Areas of Professional Practice 1
- This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.0 credit hours in the area(s) of Areas of Professional Practice for 1.00 hour. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
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- RI CLE 1.0
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.
- VT CLE 1.0
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hours of CLE credit.
- WI CLE 1.0
- This program has been approved by the Board of Bar Examiners for 1.0 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 1.3
- This program has been approved by the West Virginia State Bar MCLE Commission for 1.3 MCLE hours.
CPE 1.2 including Specialized Knowledge 1.2
- Noggin Guru, Inc. dba Lorman Education Services and BankersHub is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 1.2 hours. Prerequisite: basic knowledge of nonprofit governance issues. Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
Who should attend?
This live webinar is designed for accountants, executive directors, controllers, tax managers, CFOs, CEOs, business owners and managers, board members, treasurers, and attorneys.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Emmaline S. Jurgena
Foley & Lardner LLP
- Associate at Foley & Lardner LLP and a member of the firm’s estate planning practice
- Extensive experience in tax-exempt and charitable issues and working with high net worth individuals and families in estate and tax planning
- Experience includes: assisting with initial formation, ongoing administration, tax counseling and tax return preparation, assistance with IRS audits, and litigation for a wide variety of tax-exempt organizations including colleges and universities, hospital systems, religious organizations, museums, private foundations, social welfare organizations, and other tax-exempt and nonprofit organizations; developing comprehensive estate plans to make use of available estate, gift, and generation-skipping transfer (GST) tax exemptions; implementing tax planning for estates, trusts, and beneficiaries, including creation and administration of private foundations, charitable remainder trusts, and tax-advantaged charitable giving; and conducting probate and estate administration and assisting in the resolution of trust administration issues in probate court
- Assisted with transfer and tax planning for $24 million dollar bequest to large charity involving an innovative tax structure with multiple partnerships and redemptions
- Co-Chair, Milwaukee Association for Women Lawyers
- J.D. Degree, University of Chicago Law School; B.A. Degree, summa cum laude, Marquette University
- Can be contacted at 414-297-5178 or [email protected]
Jason J. Kohout
Foley & Lardner LLP
- Partner at Foley & Lardner LLP and chair of the firm’s family offices team
- Assists families and business owners in tax planning, business succession, and philanthropy
- Works extensively with nonprofit organizations in the areas of governance, fundraising and tax exemption matters
- Extensive experience and in-depth knowledge of tax, corporate, and trust law, enabling the provision of creative and practical solutions for clients, particularly those who own businesses, have philanthropic interests, or are involved with nonprofit organizations focused on governance or fundraising
- Co-writer, Tax Chapter, Guide to Wisconsin Nonprofit Law, Wisconsin Bar Association Deskbook
- Co-developed Foley Charitable Academy, a series of presentations to prepare professionals for board service and involvement with nonprofits as pro bono advisors
- J.D. Degree, Harvard Law School; A.B. Degree, Harvard College
- Can be contacted at 414-319-7053 or [email protected]
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