Michael A. de Freitas | William C. Moran & Associates, P.C.

Michael A. de Freitas is a member of the law firm of William C. Moran & Associates, P.C. in Williamsville, New York. He represents business and not-for-profit organizations in corporate, real estate, tax exemption, regulatory compliance, and transactional matters. His not-for-profit clients are in many different fields, including arts, education, health care, and religion. He is an officer of the Business Law Section of the New York State Bar Association and regularly speaks on continuing-education panels in the legal community. He has been listed in the Charities/Nonprofit Law category of “Best Lawyers In America” for multiple consecutive years. He graduated from College of the Holy Cross and Cornell Law School.

I. Types of public charities | 2:00pm – 2:20pm

II. Public support rules | 2:20pm – 2:40pm

III. Excess benefits | 2:40pm – 3:00pm

Break | 3:00pm – 3:10pm

IV. Unrelated business income | 3:10pm – 3:40pm

V. Joint ventures with non-exempt persons | 3:40pm – 4:10pm