Course1

2023 OBA Annual Meeting Full Day CLE

$150.00
  • Author/Instructor:  OBA CLE Department

CONTINUING LEGAL EDUCATION ANNUAL MEETING PROGRAMMING NOVEMBER 1, 2023 SKIRVIN HOTEL OKLAHOMA CITY – GRAND BALLROOM   MCLE Credit – 4 General and 1 Ethics   CORE CONCEPTS IN NONPROFIT LAW - Jeri D. Holmes, Nonprofit Soultions PROFESSIONALISM COMMITTEE PANEL ON PROFESSIONALISM AND CIVILITY (ETHICS) - Judge Anthony Bonner, Oklahoma Co., - Judge Sheila D. Stinson, Oklahoma Co., - John W. Coyle III, Coyle Law Firm SPECIAL CONSIDERATIONS FOR DEPLOYED CLIENTS - Scott Goode and Chelsea Mabrey FILING YOUR FIRST (OR NEXT) EXPUNGEMENT - Melissa Brooks, Oklahoma Access to Justice ARTIFICIAL INTELLIGENCE AND THE LAW - PROMISE OR PERIL? - Julie Bays and Jim Calloway     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • On-Demand
    Format
  • 247
    Min.
  • 1/24/25
    Avail. to
  • DETAILS
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Choice of Entity for Nonprofits & Obtaining Tax Exempt Status, Part 1

$85.00
  • Author/Instructor:  Michael Lehmann

Choice of Entity for Nonprofits & Obtaining Tax Exempt Status, Part 1 Counseling a client about choice of entity for a nonprofit or charitable enterprise is a multilayered process.  First, clients need to understand that not all nonprofits are charities. Even if the enterprise is nonprofit and charitable in nature that does not necessarily mean the enterprise is eligible for tax-exempt status. Once these distinctions are made, attorneys need to counsel clients about the subtle advantages and disadvantages of four major types of entities, all formed under state law. Second, there is the distinct issue of how that entity is classified for federal tax purposes. Each classification comes with its own subtle tradeoffs.  This program will provide you with a practical guide to non-profit choice of entity and obtaining tax-exempt status.    Day 1 – August 30, 2022: Framework of major choice of entity considerations for nonprofit and charitable organizations – corporations, LLCs and trusts Private foundations v. public charities – tradeoffs, costs, compliance Restrictions on the activities and investments of each type of entity, including joint ventures with profit-making organizations   Day 2 – August 31, 2022: Considerations involving joint ventures between for-profit and non-profit entities Practical Process of obtaining tax-exempt status – eligibility, timelines, and costs Counseling clients about ongoing compliance reporting   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.     Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • On-Demand
    Format
  • 60
    Min.
  • 8/30/24
    Avail. to
  • DETAILS
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Core Concepts of Nonprofit Law - 2023 OBA Annual Meeting

$49.00
  • Author/Instructor:  Jeri D. Holmes

Presented at the 2023 Oklahoma Bar Association Annual Meeting.                   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • On-Demand
    Format
  • 50
    Min.
  • 1/22/25
    Avail. to
  • DETAILS
Course1

Governance for Nonprofit and Exempt Organizations

$85.00
  • Author/Instructor:  Michael Lehmann

Governance for Nonprofit and Exempt Organizations Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues. Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.       Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.

  • On-Demand
    Format
  • 60
    Min.
  • 3/2/26
    Avail. to
  • DETAILS
Course1

LIVE REPLAY: Governance for Nonprofit and Exempt Organizations

$85.00
  • Author/Instructor:  Michael Lehmann

Governance for Nonprofit and Exempt Organizations Non-profit and tax exempt organizations of every size are complex organizations.  Boards of directors need to recruit and retain talented management, supervise the investment of endowments in often volatile markets, engage profit-making corporations in joint ventures, and ensure the integrity of systems and policies in environment of increased governmental and public scrutiny.  Effective governance of these organizations is essential to advancing the non-profit’s mission.  When governance fails, the organization itself and its directors are exposed to potential liability. This program will provide you with a practical guide to major governance issues for non-profits, including major management issues. Current IRS and attorneys general investigation and enforcement priorities Essential provisions of non-profit management agreements Best practices for determining executive compensation Fiduciary duties, potential liability, and indemnification of nonprofit directors and officers Compliance issues, including Form 990   Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.       Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials.

  • Webcast
    Format
  • 60
    Min.
  • 7/22/24
    Presented
  • DETAILS
Course1

Nonprofits and Commercial Real Estate

$85.00
  • Author/Instructor:  Michael Lehmann

Nonprofit and exempt organizations are often attracted to real estate because the asset class is seen as comparatively safe yet offers opportunities for long-term appreciation and, perhaps, ongoing income.  Even if these investment assumptions prove correct, real estate assets – ownership of exiting property, development of new property, or leasing activities – implicate a range of restrictions, complications, and compliance obligations.  These include regulatory restrictions depending on whether the real estate investment furthers the entity’s charitable purpose or not; collaborations with for-profit joint ventures; and debt financing of investments.  This program will provide you with a real world guide to advising nonprofit and exemption organization clients about real estate activities. ·         Use of 501(c)(3) funds for real estate acquisition and development ·         Restrictions of using nonprofit/exempt organization funds in for-profit real estate transactions ·         Compliance issues for nonprofit/exempt organizations participating in real estate deals ·         Planning for event something goes wrong – how to limit damage to for-profit and nonprofit Speaker: Michael Lehmann is a partner in the New York office of Dechert, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions.  He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations.  He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning.  Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.   Disclaimer:  All views or opinions expressed by any presenter during the course of this CLE is that of the presenter alone and not an opinion of the Oklahoma Bar Association, the employers, or affiliates of the presenters unless specifically stated. Additionally, any materials, including the legal research, are the product of the individual contributor, not the Oklahoma Bar Association. The Oklahoma Bar Association makes no warranty, express or implied, relating to the accuracy or content of these materials. 

  • On-Demand
    Format
  • 60
    Min.
  • 3/24/25
    Avail. to
  • DETAILS