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Course Details

Key Elements and Legal Lessons Surrounding Donor Intent with Restricted Gifts

Webinar: ID# 1014612
Recorded CD
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About This Course:
Many charities do not understand fully their obligations to comply with donor restrictions on gifts and the need to keep proper documentation of such restrictions.

Similarly, many donors do not articulate clearly their intentions when making gifts to charities and document that intent.

Additionally, when restricted gifts are made and accepted, both parties need to understand the full scope of the restrictions, the long-term impact of the restrictions on operations and reporting, and what happens when unforeseen circumstances arise when no planning was done for such cases.

This webinar will help provide a framework for charities and donors alike to think through whether a restriction makes sense, to plan for the future when conditions may change, and to understand the implications of both parties not ensuring clear and complete communication about the scope of the restriction from the outset.

Additionally, this live webinar will explain the default rule now in place in nearly every state, the Uniform Prudent Management of Institutional Funds Act (UPMIFA), and how its coverage is broader than just endowments.

Agenda

Restricted Gifts
  • What Are They and How Do They Arise?
  • Categories of Restrictions
Gift Instruments
  • What Constitutes?
  • Terms and Conditions
What Is Donor Intent?
  • How Is It Defined?
  • Donor's Perspective
  • Charity's Perspective
UPMIFA

Recent Cases and Examples

About The Presenters

Kendis Key Muscheid, Esq.
  • Director with the law firm of Fennemore Craig, P.C.
  • Practices primarily in the areas of nonprofit and tax-exempt organizations, and charitable trusts
  • Advises a wide variety of tax-exempt Section 501(c)(3) organizations, varying in size and charitable purposes, including private foundations, supporting organizations, charter schools, research entities, religious organizations, arts organizations and an array of other types of public charities
  • Also advises entities that are tax-exempt under a number of other Internal Revenue Code sections, including social welfare organizations, trade associations, title-holding organizations and social clubs
  • Assists individuals with establishing charitable gift vehicles such as charitable remainder trusts and charitable lead trusts
  • Listed in Best Lawyers in America®, nonprofit/charities law and tax law, 2005 to 2015; and Best Lawyers®, Lawyer of the Year, nonprofit/charities law, 2014
  • Frequent speaker on topics relating to tax-exempt entities
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Key Elements and Legal Lessons Surrounding Donor Intent with Restricted Gifts
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Course Details
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