Anita L. Pelletier | Nixon Peabody LLP

I focus my practice on assisting nonprofit clients to operate as effectively and efficiently as possible.

NONPROFIT CORPORATE GOVERNANCE AND BOARD DISPUTES

With the increased level of scrutiny and transparency requirements from the IRS, state charity regulators, and the public, it is more important than ever that nonprofit organizations ensure their governance and operations are legally compliant. I’ve helped organizations ranging from the very small to the very large update bylaws and policies to comply with legal requirements and best practices.

TAX COMPLIANCE AND AUDITS

Both the IRS and many state charity regulators are using analytics to identify areas of potential noncompliance to start audits and investigations of nonprofit organizations. Many of these are targeted to specific areas, and it is important to have a plan in place to identify what the regulator is looking for and the best way to respond. I’ve worked with many organizations to guide them through these audits and investigations. Most recently, I assisted a nonprofit to respond to an IRS inquiry questioning whether the organization’s activities were charitable and an organization to respond to noncompliance allegations by a state charity regulator in connection with the receipt of a charitable bequest.

REORGANIZATIONS, MERGERS, DISSOLUTIONS, AND SALE OF ASSETS

The current climate for nonprofits is unprecedented. Efficient and effective operations are more important than ever. Many nonprofits are working to leverage current assets and seek strategic alliances to ensure continued operations to assist the most vulnerable in society. I’ve worked with many nonprofits to successfully sell assets and navigate mergers and dissolutions, including working through state charity-approval processes, which have become subject to increased scrutiny. Most recently, my work in this area included assisting nonprofit housing organizations sell or refinance housing projects and advising on the merger and sale of assets by health care and nursing home nonprofit organizations.

CHARITABLE SOLICITATIONS AND SALES PROMOTIONS

I’ve assisted numerous charities navigate the various rules regarding charitable solicitations in a market that necessitates the use of social media and electronic communications. I’ve also represented businesses using promotions to develop brand recognition and sales. Last year, we helped a business develop best practices for operating a national sweepstakes and contests.

I. What is a solicitation? | 1:00pm – 1:20pm

II. Who makes a solicitation? | 1:20pm – 1:40pm

III. Solicitation contents and donor restrictions | 1:40pm – 2:00pm

• Types of donor restrictions
• Donor agreements
• Naming rights
• Management of restricted gifts

Break | 2:00pm – 2:10pm

IV. Charitable solicitation registration | 2:10pm – 2:40pm

• State requirements – registration and annual reporting
  • Charities
  • Professional fundraising
  • Professional fundraising counsel
  • Commercial co-ventures
• Common questions

V. IRS gift acknowledgements | 2:40pm – 3:10pm