Advising Nonprofit Organizations: Formation and Start-Up issues


CLE credits earned: 2 GENERAL (or 2 LAW & LEGAL for WA state)

In this course, attorneys can expect to learn the basics of forming and starting up a new nonprofit organization. They will be introduced to the various corporate and noncorporate forms available for nonprofit organizations, and dive into the process of establishing a new corporation under state laws. Attendees will learn about the process of applying for tax exemption from the IRS and gain insights in what to expect from the process. The presentation will also cover the rules governing charitable solicitation registration, and ongoing governance and compliance issues that all new organizations should keep in mind.

This course is co-sponsored by the Federal Bar Association.

Key topics to be discussed:

•   Basic state law concepts and governance issues for nonprofit organizations
•   Information on IRS tax-exemption application process, types of charitable entities
•   Alternative structures, including fiscal sponsorship arrangements and DAFs
•   Introduction to charitable solicitation registration regime

Date / Time: October 9, 2019

•   2:00 pm – 4:00 pm Eastern
•   1:00 pm – 3:00 pm Central
•   12:00 pm – 2:00 pm Mountain
•   11:00 am – 1:00 pm Pacific

Choose a format:

•   Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
•   On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.

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Select your state to see if this class is approved for CLE credit.

Choose the format you want.


Original Broadcast Date: June 20, 2019

Anne Gerson, Counsel, Venable LLP

Anne Gerson is an experienced attorney dedicated to the representation of tax-exempt organizations. Anne advises clients on the full array of tax, corporate, governance, and strategic issues that arise for tax-exempt organizations, always focused on providing practical and creative solutions. A specialist in tax law, she advises clients on federal tax issues, such as domestic and international grant-making, self-dealing and excess benefit transactions, obtaining and maintaining exempt status, unrelated business income tax, excess business holdings, program-related investments, lobbying and political activity, and IRS audits. Anne also addresses complex corporate governance matters, helping clients develop sustainable procedures for their operations.

She has worked with many organizations undergoing significant corporate restructuring or fundamental changes, such as mergers, joint ventures, and dissolutions.

Anne graduated from the New York University School of Law. She also received her LL.M. from New York University School of Law, where she was a Tax Policy Fellow. Anne received her B.A. magna cum laude, with honors, from the University of Pennsylvania, where she was elected to Phi Beta Kappa.

Cristina Vessels, Associate, Venable LLP

Cristina Vessels is an associate in Venable’s Nonprofit Organizations Practice. She counsels public charities, trade and professional associations, and other nonprofits on a range of legal topics from their initial formation and tax-exemption applications to corporate governance and other transactional matters. Cristina’s practice focuses on advising her nonprofit clients on a variety of charitable solicitation and fundraising matters, including: achieving state charitable solicitation registration, securing accreditation from charity rating organizations, structuring charitable raffles, drafting corporate sponsorship agreements, and collaborating with fundraising professionals to achieve her clients’ development objectives.

She also advises a broad range of for-profit businesses with their corporate philanthropy and cause marketing efforts, including all aspects of commercial co-venture promotions and social media charitable giving campaigns.

Cristina graduated with honors from the George Washington University Law School, where she was an Associate on The George Washington Law Review. She received her B.S. from the University of Maryland.

Accreditation Policy
myLawCLE seeks accreditation for all programs in all states. (Accreditation for paralegals sought thru NALA and NFPA paralegal associations.) Each attending attorney/paralegal will receive a certificate of completion following the close of the CLE program as proof of attendance. In required states, myLawCLE records attorney/paralegals attendance, in all other states attorney/paralegal is provided with the approved CLE certificate to submit to their state bar or governing association.

    Automatic MCLE Approvals

All myLawCLE CLE programs are accredited automatically either directly or via reciprocity in the following states: AK, AR, CA, CT, FL, HI, ME, MO, MT, ND, NH, NM, NJ, NY, WV, and VT. (AZ does not approve CLE programs, but accepts our certificates for CLE credit.)

    Live Video Broadcasts

Live video broadcasts are new live CLE programs being streamed and recorded for the first time. All of these programs qualify for “Live” CLE credit in all states except NV, OH, MS, IN, UT, PA, GA, SC, and LA —these states require in-person attendance to qualify for “Live” CLE credit.

    “Live” Re-Broadcasts

“Live” Re-broadcasts are replays of previous recorded CLE programs, set on a specific date and time and where the original presenting speakers calls in live at the end of the event to answer questions. This “live” element allows for “live” Re-broadcast CLEs to qualify for “Live” CLE credits in most states. [The following states DO NOT allow for “live” CLE credits on re-broadcast CLEs: NV, OH, MS, IN, UT, PA, GA, SC, and LA]

Many states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, HI, CT, FL, ME, MO, MT, ND, NH, NM, VT, NJ, NY, and WV. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

Section I. Introduction and Threshold Questions

Section II. Entity Formation
a) Fiscal Sponsorship
b) DAF
c) Corporation
d) LLC/Benefit Corporation

Section III. Key Questions for Determining the Appropriate Tax Status

Section IV. Tax-Exemption Application

Section V. Public Charity or Private Foundation Classification

Section VI. Ongoing Compliance
a) Charitable Solicitation Registration
b) Federal Law Compliance
c) State Law Compliance
d) Governance Matters