GEORGETOWN UNIVERSITY LAW CENTER CONTINUING LEGAL EDUCATION Your Authoritative Legal Resource from the Nation’s Capital 22nd Annual Representing & Managing Tax-Exempt Organizations 14.0 CLE credit hours, which includes 1.0 hour of legal ethics (optional) (based on a 60 minute hour) 17.0 CPE credit hours Thursday-Friday, April 28-29, 2005 By attending the 2005 conference, you will: Primer on Hyatt Regency Washington s Learn about the latest IRS initiatives from the IRS Commissioner and top IRS Public funds, supporting organizations and new deferred giving developments. on Capitol Hill 400 New Jersey Avenue, NW and Treasury officials. s Receive a special Capitol Hill update Charities s Choose among break-out sessions for in-depth coverage of hot topics, including Washington, DC on important issues affecting EOs from such important issues as IRS audits, inter- key House and Senate staffers. mediate sanctions, private foundations, Wednesday, international grantmaking, charities and Who will be s Obtain an up-to-the minute analysis of politics, internet issues, ethics for EOs, April 27, 2005 what’s happening in the EO sector from attending: national authority Bruce Hopkins. recent developments affecting the IRS s Attorneys Forms 990, Schedule A and 990-T and the Georgetown University s Explore recent developments and latest developments involving deferred Law Center s Accountants hot topics in the unrelated business area; compensation and retirement plans for EOs. Hart Auditorium s Nonprofit Organization analyze significant UBIT issues and s Make sure all your questions are (formerly the Executives controversies using the case study answered at the popular “Ask the approach. Moot Courtroom) s Board Members and Experts” panels of leading practitioners 600 New Jersey Avenue, NW s Learn about current issues involving and IRS officials. Bring your questions Consultants Washington, DC ancillary joint ventures under new IRS to the conference or e-mail them in s Fund Raising and rulings and review illustrative case advance to email@example.com. Development Personnel 7.5 CLE credits studies. s Network with faculty and attendees (based on a 60 minute hour) s Trust Officers s Review the latest issues involving at the popular networking cocktail 9.0 CPE credit hours charitable giving, including donor- reception sponsored by Morgan, Lewis managed investments, donor-advised & Bockius LLP. NEW THIS YEAR New this year at the TEO conference AT THE PRIMER Public charities have been a hot s Receive tips from leading state rebuttable presumption of reasonableness s Attend a first-time presentation on a topic in the press, and the news charity officials about current trends and the role of compensation consultants critical area of exposure for many EOs - is not all positive. This past year, in state regulation of nonprofit in providing comparable data. the tax treatment of benefits. Find out public charities have been the organizations, including potential what’s taxable and what’s not, how to focus of in-depth and often s Prepare for increased IRS audit legislation, compliance/enforcement report benefits on the Form 990 and unfavorable scrutiny from the initiatives and best practices for activity by attending presentations on W-2s and 1099s and how to avoid media. Congress has shown an nonprofit governance. on the IRS examination, appeals and automatic excess benefit transactions. interest in changing the rules technical advice process by experienced governing public charities, and s Learn from Diana Aviv, Presi- s Review important church tax issues, practitioners and IRS officials. the IRS has included an audit dent of Independent Sector, how including the special rules for church the EO sector is responding to s Learn about the new IRS Form 1023 tax audits and other special tax rules program targeted at public a congressional request for and find out what changes to expect in affecting churches from a leading church charity compensation on the recommendations on charitable the IRS application for exemption tax practitioner and IRS specialists. current workplan. This year’s oversight and governance. process. Obtain strategies for success s Explore the laws affecting charitable primer program will provide from the perspectives of a private advocacy, including the IRS lobbying in-depth coverage of tax issues s Focus on the practical applica- relating to public charities. tion of the intermediate sanctions practitioner and a senior IRS specialist. election and the Lobbying Disclosure Act. rules, including how to meet the Primer on Public Charities Wednesday, April 27, 2005 Georgetown University Law Center 7.5 CLE credits (based on a 60 minute hour) / 9.0 CPE credit hours PRIMER AGENDA: 9:45 - 10:45 am 1:30 - 2:30 pm PROGRAM CHAIR: Meeting the Public Private Inurement, Private Celia Roady Wednesday Support Test Benefit and Intermediate Morgan, Lewis & Bockius LLP April 27, 2005 David A. Shevlin Sanctions Washington, DC 8:00 - 8:20 am s Types of Public Charities Bruce R. Hopkins s Requirements under 509(a)(1) s Understanding Section 4958 Registration and and (2) SPEAKERS: s Prohibition on Private Inurement Continental Breakfast s Understanding 509(a)(3) Supporting s Identifying and Avoiding Private Ann K. Batlle Organizations Benefit s Loss of Public Charity Status Morgan, Lewis & Bockius LLP 8:20 - 8:30 am Washington, DC Welcome and Introduction 2:30 - 3:30 pm 10:45 am - 12:00 pm Edward J. Beckwith Lawrence J. Center Unrelated Business Executive Director, Georgetown CLE Section 170: Income Tax Baker & Hostetler LLP Celia Roady Rules Governing Washington, DC Susan A. Cobb Program Chair Charitable Contributions Susan A. Cobb s Basic UBIT Rules 8:30 - 9:30 am to Public Charities s Exceptions and Modifications Powell Goldstein LLP Edward J. Beckwith s Expense Allocation Washington, DC Introduction to Public s General Deduction Rules and Limits s Special Rules for Debt Financed Charities Income Bruce R. Hopkins s Special Rules for Gifts of Tangible Polsinelli Shalton Welte Suelthaus PC Bruce R. Hopkins Personal Property Kansas City, MO s Overview of Public Charities s Corporate Contributions of 3:30 - 3:45 pm s Organizational and Operational Test Inventory Refreshment Break John P. Pomeranz s Difficult Exemption Issues s Substantiation and Valuation Harmon, Curran, Spielberg & s Foreign Charities s Deferred Giving 3:45 - 4:45 pm Eisenberg, LLP IRS Forms and Filing Washington, DC 9:30 - 9:45 am 12:00 - 12:15 pm Requirements David A. Shevlin Refreshment Break Box Lunch Simpson Thacher & Bartlett LLP Ann K. Batlle s Applying for Exemption on the New York, NY 12:15 - 1:15 pm New Form 1023 Restrictions on Lobbying s Annual Information Returns PRIMER LOCATION: and Campaign Intervention s Public Inspection Requirements Georgetown University John P. Pomeranz s Form 4720 - When and How to Law Center s Understanding Lobbying Limits Report Chapter 42 Violations Hart Auditorium (formerly s Making Lobbying Elections s Prohibition on Political Campaign 4:45 - 5:00 pm the Moot Courtroom) 600 New Jersey Avenue, NW Intervention Questions and Answers Georgetown CLE offers Washington, DC 20001 online CLE courses through 1:15 - 1:30 pm (two blocks from the West LegalEdcenter. For more Hyatt Hotel) Refreshment Break information, visit our website at www.georgetowncle.org IMPORTANT INFORMATION: All visitors to the Law Center must enter through the 2nd Street entrance to the building. CALL 202 - 662 - 9890 TO REGISTER NOW or ONLINE: www.georgetowncle.org PROGRAM AGENDA – REPRESENTING & MANAGING TAX-EXEMPT ORGANIZATIO Registration Information: 10:15 - 11:00 am 1:15 - 2:15 pm Thursday, April 28 HOTEL RESERVATIONS: Capitol Hill Update BREAKOUT SESSIONS A block of rooms has been held at the Jonathan Selib following hotel until March 30, 2005. 7:30 - 8:20 am A. Understanding IRS These rooms will be held as a block, Robert S. Winters Audits: the Examination unless exhausted, until the above date at Registration and Dean A. Zerbe which time they will be released to the Continental Breakfast s Congressional Initiatives Stage general public. Please be sure Douglas M. Mancino to mention the “Tax-Exempt Affecting EOs Organizations” room block to 8:20 - 8:30 am s Potential Legislation and Hearings Marcus S. Owens receive the room rate below. Welcome and Introduction s Types of Audits Hyatt Regency Washington Lawrence J. Center 11:00 - 11:15 am s Overview of the Process on Capitol Hill Executive Director, Georgetown CLE s Document Requests, Third Party (NEWLY RENOVATED GUEST ROOMS) Questions and Answers Information Requests, Summonses 400 New Jersey Avenue, NW Celia Roady Washington, DC 20001 Program Chair s Concluding the Exam Stage 11:15 am - 12:00 pm Phone: (800) 233-1234 or (202) 737-1234 State of the EO Sector: B. Update on Current 8:30 - 9:00 am Online: http://washingtonregency.hyatt. Where We Are and Ethics Issues for EO com/groupbooking/ltax Current IRS Priorities Where We Are Headed Practitioners Room Rate: $219/single or double in the Exempt Bruce R. Hopkins Shane T. Hamilton DISCLAIMER: Organization Arena s Implications of Recent EO Cases, Mark A. Srere Speakers are subject to change. The Honorable Mark W. Everson Rulings, Regulations Commissioner, Internal Revenue Service s Circular 230: New Rules for SERVICES FOR PEOPLE s Looking Ahead; Warning Signs Practice before the IRS WITH SPECIAL NEEDS OR s Attorney-Client Privilege: 9:00 - 9:15 am 12:00 - 12:15 pm DIETARY RESTRICTIONS: Why It Matters and What It Means Call (202) 662-9890 Questions and Answers Questions and Answers s Conducting Internal Investigations s Obligations of Inside and Outside SCHOLARSHIPS: 9:15 - 9:45 am 12:15 - 12:30 pm Counsel Apply online at www.georgetowncle.org or submit written request no later than Update from the Treasury Box Lunch 5:00 pm on April 18, 2005 to: and IRS C. Ancillary Joint Scholarship Committee Susan D. Brown 12:30 - 1:00 pm Ventures: Working with Georgetown CLE Catherine E. Livingston New IRS Compliance New IRS Rules 600 New Jersey Avenue, NW Washington, DC 20001 Martha Sullivan Initiatives: What to Expect Michael I. Sanders s New Initiatives Affecting EOs T.J. Sullivan or fax to (202) 662-9891 Betty A. McClernan s What to Expect in the IRS/Treasury s Rev. Rul. 2004-51: Answers and CANCELLATIONS /RAIN s IRS Audit Program Update Guidance Program Open Issues s New Audit Initiatives and CHECKS / SUBSTITUTIONS: s Case Studies: What Works, Please fax your cancellation notice to Techniques 9:45 - 10:00 am What Doesn’t (202) 662-9891 by 5:00 pm on April 25, s Areas of Particular IRS Focus 2005 for a refund (less $75 administrative Questions and Answers fee). Rain checks for a future program 2:15 - 2:30 pm 1:00 - 1:10 pm will be granted for cancellations received Questions and Answers after April 25, 2005 and prior to the start 10:00 - 10:15 am Questions and Answers of the program. Substitutions are Refreshment Break accepted at anytime prior to the program. 2:30 - 2:45 pm MONEY-BACK Refreshment Break GUARANTEE: We are confident that you will leave this CONFERENCE LOCATIONS: 2:45 - 3:45 pm conference with more than enough ideas BREAKOUT SESSIONS and insights to make your investment pay APRIL 27, 2005 PRIMER: off. However, if you feel you have not Georgetown University Law Center A. Understanding IRS received your money’s worth by the end of the program, simply contact a member Hart Auditorium (formerly the Moot Courtroom) Audits: Appeals and of our registration team at the conference 600 New Jersey Avenue, NW, Washington, DC Technical Advice or call (202) 662-9890 and we will process a 100% refund of your IMPORTANT INFORMATION: All visitors to the Law Center Lawrence M. Brauer registration fee! must enter through the 2nd Street entrance to the building. Ralph G. Messenger APRIL 28-29, 2005: s Understanding the Appeals Process s Preparing an Effective Protest Hyatt Regency Washington on Capitol Hill, Ballroom Level s How Technical Advice Works 400 New Jersey Avenue, NW, Washington, DC ONS B. Update on Employee 5:15 - 6:00 pm B. IRS Enforcement Issues 2:00 - 3:00 pm Benefits BREAKOUT SESSIONS for Churches BREAKOUT SESSIONS Richard J. Locastro A. Intermediate Sanctions: Deirdre A. Dessingue A. New Private Foundation Carolyn O. Ward What to Expect from the Thomas J. Miller Developments s Identifying Taxable and Nontaxable s Understanding the Church Audit Jane C. Nober Benefits Compensation Consultant Procedures Robert V. Mustich Andrew Schulz s Proper 990, W-2 and 1099 Reporting s Churches and Political Activities s What’s Happening at the IRS and s Avoiding the Automatic Excess Charles W. Quatt, Ph.D. s Application of Intermediate on the Hill Benefit s Determining the Scope of the Study Sanctions to Churches s Current Compensation Initiatives s Use of Comparable Data s Trouble Spots for the Future C. Charitable Advocacy s Obtaining a Reasonableness Opinion 9:45 - 10:15 am Tomer J. Inbar A. Current UBIT Issues - B. Charities and Politics B. Exempt Organizations Professor Miriam Galston s Lobbying Rules for Electing and and the Internet Part II: Case Studies Nonelecting Charities Professor Frances R. Hill James K. Hasson, Jr. s Understanding the Lobbying Suzanne R. McDowell s Lessons from the 2004 Elections Disclosure Act s Tax Treatment of Internet Revenue John F. “Jack” Reilly s What Lies Ahead s Tips for Effective Advocacy s Advocacy on the Internet s Tax Exemption for the Virtual EO B. Basic Tax Issues for C. Working with the New 3:45 - 3:55 pm Churches and Religious Form 1023 Questions and Answers C. Ask the Experts Organizations Ann K. Batlle Victoria B. Bjorklund Deirdre A. Dessingue Janet E. Gitterman 4:00 - 5:00 pm James K. Hasson, Jr. Thomas J. Miller s What’s New on Form 1023 Bruce R. Hopkins s Defining the Terms s Update on IRS Procedures BREAKOUT SESSIONS s Special IRC Provisions s Strategies for Navigating the A. Intermediate Sanctions 6:00 - 6:30 pm s Church Group Rulings Determination Process and the Rebuttable Networking 3:00 - 3:15 pm Presumption: Cocktail Reception 10:15 - 10:30 am Questions and Answers Understanding IRS Sponsored by the law firm of Questions and Answers Morgan, Lewis and Bockius LLP 3:15 - 3:30 pm Expectations Phyllis D. Haney 10:30 - 10:45 am Refreshment Break Leonard J. Henzke, Jr. Refreshment Break Friday, April 29 3:30 - 4:30 pm s Definition of Independence BREAKOUT SESSIONS 10:45 - 11:45 am s Use of Comparable Data 7:45 - 8:00 am s Documentation of Compensation Current Trends in State A. Focus on International Decisions Continental Breakfast Charity Regulation Grantmaking 8:00 - 8:45 am Jamie W. Katz Betsy Buchalter Adler B. New Developments in Gerald A. Rosenberg Janne G. Gallagher Charitable Giving Optional for EO Newcomers s Overview of Current Rules s Changing Regulatory Environment Victoria B. Bjorklund Understanding UBIT: s New Enforcement Initiatives s Recent Treasury/IRS Developments Carolyn M. Osteen A Primer s Best Practices in Nonprofit s Withholding and Reporting of Celia Roady Governance Foreign Grants s Current Charitable Giving Controversies s Understanding the Basics B. Update on Retirement s Donor-Managed Investments s Disclosure and Reporting UBIT Issues 11:45 am - 12:00 pm and Deferred Compensation s Donor-Advised Funds and 8:45 - 9:00 am Questions and Answers Planning for EOs Supporting Organizations Refreshment Break 12:00 - 12:30 pm Robert J. Architect C. Forms 990, 990-T and Gregory L. Needles 9:00 - 9:45 am Charitable Governance and s What’s Happened Schedule A BREAKOUT SESSIONS Oversight s What’s on the Horizon Harvey J. Berger Diana Aviv s Current IRS Developments s New Changes for 2005 A. Current UBIT Issues - s Update on Independent Sector Project s Critical Reporting Issues Part I: Overview C. Ask the IRS Experts James K. Hasson, Jr. Lawrence M. Brauer 5:00 - 5:10 pm 12:30 - 2:00 pm John F. “Jack” Reilly Judith E. Kindell Questions and Answers Lunch: On your own s Hot Issues 4:30 - 4:45 pm s Recent Cases and Rulings Questions and Answers PROGRAM CHAIR: Shane T. Hamilton Ralph G. Messenger RECEIVE 14.0 CLE/ Miller & Chevalier, Chartered Appeals Team Manager Celia Roady Washington, DC Internal Revenue Service 17.0 CPE CREDITS Morgan, Lewis & Bockius LLP Oklahoma City, OK Washington, DC Phyllis D. Haney CLE CREDITS: 14.0 CLE credits (for General Attorney Thomas J. Miller states based on a 60 minute hour) / Internal Revenue Service Technical Advisor, Exempt Organizations, 17.0 CLE credits (for states based SPEAKERS: Washington, DC Rulings and Agreements on a 50 minute hour), which includes Internal Revenue Service Betsy Buchalter Adler James K. Hasson, Jr. Washington, DC 1.0 hour of legal ethics (optional) Silk, Adler & Colvin Sutherland Asbill & Brennan LLP Accreditation has been or will be San Francisco, CA Atlanta, GA Robert V. Mustich requested for this program from states Robert J. Architect Leonard J. Henzke, Jr. Principal with mandatory Continuing Legal Tax Law Specialist TE/GE Division Towers Perrin Education requirements: Representing Internal Revenue Service Internal Revenue Service Arlington, VA & Managing Tax-Exempt Organizations, Washington, DC Washington, DC 14.0 CLE credits with 1.0 hr. legal Gregory L. Needles ethics (optional), 17.0 CPE credits, Diana Aviv Professor Frances R. Hill Morgan, Lewis & Bockius LLP and Primer on Public Charities, President and CEO University of Miami School of Law Washington, DC 7.5 CLE/9.0 CPE hrs. Independent Sector Coral Cables, FL Washington, DC Jane C. Nober Georgetown CLE is a State Bar of Bruce R. Hopkins Special Counsel California approved MCLE provider. Ann K. Batlle Polsinelli Shalton Welte Suelthaus PC Council on Foundations Some states may require nominal Morgan, Lewis & Bockius LLP Kansas City, MO Washington, DC accreditation fees. You will be asked Washington, DC Carolyn M. Osteen to submit payment at the program’s Harvey J. Berger Tomer J. Inbar conclusion. Morgan, Lewis & Bockius LLP Ropes & Gray National Director, Washington, DC Boston, MA Not-for-Profit Tax Services Georgetown CLE is Grant Thornton Jamie W. Katz Marcus S. Owens registered with the Vienna, VA Assistant Attorney General Caplin & Drysdale, Chartered National Association Chief, Public Charities Division Washington, DC of State Boards of Victoria B. Bjorklund Massachusetts Attorney General’s Office Accountancy (NASBA) as a sponsor Simpson Thacher & Bartlett LLP Charles W. Quatt, Ph.D. of continuing professional education New York, NY Boston, MA President and Founder on the National Registry of CPE Lawrence M. Brauer Quatt Associates, Inc. Sponsors. State boards of Tax Law Specialist, EO Technical Group 1 Washington, DC accountancy have final authority on Internal Revenue Service the acceptance of individual courses Washington, DC John F. “Jack” Reilly for CPE credit. Complaints regarding TE/GE Division registered sponsors may be addressed Susan D. Brown Judith E. Kindell Internal Revenue Service to the National Registry of CPE Associate Tax Legislative Counsel Tax Law Specialist Washington, DC Sponsors, 150 Fourth Avenue North, U.S. Treasury Department Exempt Organizations, Rulings and Gerald A. Rosenberg Suite 700, Nashville, TN 37219-2417. Washington, DC Agreements Chief, Charities Bureau Web site: www.nasba.org Internal Revenue Service Deirdre A. Dessingue Washington, DC New York Attorney General’s Office Course Level: OVERVIEW Associate General Counsel New York, NY Instructional Method: GROUP-LIVE United States Conference of Catherine E. Livingston Catholic Bishops Assistant Chief Counsel, Michael I. Sanders Washington, DC TE/GE Division Powell Goldstein LLP T.J. Sullivan Internal Revenue Service Washington, DC Gardner Carton & Douglas LLP The Honorable Washington, DC Washington, DC Mark W. Everson Andrew Schulz Commissioner of Internal Revenue Richard J. Locastro Deputy General Counsel Carolyn O. Ward Internal Revenue Service Senior Director, Tax Consulting Services Council on Foundations Morgan, Lewis & Bockius LLP Washington, DC Arctic International LLC Washington, DC Washington, DC Washington, DC Janne G. Gallagher Jonathan Selib Robert S. Winters Vice President & General Counsel Douglas M. Mancino Democratic Tax Counsel Chief Tax Counsel Council on Foundations McDermott Will & Emery Senate Finance Committee House Ways and Means Committee Washington, DC Los Angeles, CA Washington, DC Washington, DC Professor Miriam Galston Betty A. McClernan Mark A. Srere Dean A. Zerbe The George Washington University Compliance Strategies and Morgan, Lewis & Bockius LLP Law School Data Analysis Manager Tax Counsel & Chief Investigative Washington, DC Counsel - Republican Washington, DC Internal Revenue Service Senate Finance Committee Janet E. Gitterman Los Angeles, CA Martha Sullivan Washington, DC Director, Exempt Organizations TE/GE Division Suzanne R. McDowell Internal Revenue Service Internal Revenue Service Steptoe & Johnson LLP Washington, DC Washington, DC Washington, DC CALL 202 - 662 - 9890 TO REGISTER NOW or ONLINE: www.georgetowncle.org GEORGETOWN UNIVERSITY LAW CENTER CONTINUING LEGAL EDUCATION Your Authoritative Legal Resource from the Nation’s Capital 22nd Annual Representing & Managing s s APRIL 27, 2005 - Primer APRIL 28-29, 2005 Tax-Exempt Organizations s WASHINGTON, DC REGISTRATION/ORDER FORM • Tax-Exempt Organizations 2005 I cannot attend, but send me: PLEASE PRINT OR TYPE. Payment must accompany registration. s s s s s s TEO CD-ROM (text only) $149 s TEO Course Materials $149 s $895 Regular s TEO Audio Cassettes $249 SIGN ME UP TO RECEIVE ETHICS CREDIT! s $845 Georgetown Law alumnus class of ___________ I would only like to attend the Thursday, April 28, s TEO Audio CD-ROM (audio & text) $449 s $795 Non-profit Organizations “Update on Current Ethics Issues for EO Practitioners” s Primer CD-ROM (text only) $79 s $450 Paralegal session from 1:15-2:30pm in order to receive s Primer Course Materials $79 1.0 ethics credit. s s $395 Primer Total $ _______________ Primer Audio Cassettes $129 s $95 ETHICS SESSION ONLY s Primer Audio CD-ROM (audio & text) $249 For CD-ROM, course material and/or cassette orders, individuals or firms with a DC address should add 5.75% sales tax, VA 5.0%, MD 5.0%, Name: s Mr. s Ms. ______________________________________________________________________________________ and PA 6.0% (or 7.0% if from Philadelphia or Allegheny County.) Occupation: s Accountant s Attorney s Other E-mail address: __________________________________________________________________________________________________ FIVE WAYS TO REGISTER: (please print clearly) 1. PHONE to 202-662-9890 (credit card registrations only) Firm/Organization: _______________________________________________________________________________________________ 2. MAIL with check payable to Georgetown CLE to address below. Address: _______________________________________________________________________________________________________ s Check enclosed # ______________________ $______________________ or purchase order may be attached to this form # ________________________ City: ______________________________________________ State: ___________________ Zip: ______________________________ 3. FAX to 202-662-9891 (credit card/PO registrations only) Phone: (________________________) ______________________________________________________________________________ s VISA s MC s AMEX Card #: ___________________________________________________________________ Fax: (_________________________) _______________________________________________________________________________ Expiration Date: __________________________________________________________ CLE Credit? s Yess No What state?________ Feel free to copy this form and pass it along to your associates. Signature: ________________________________________________________________ Contact Georgetown CLE at (202) 662-9890 for multiple registration discounts. 4. E-MAIL your registration information to: YOUR SOURCE CODE IS: __________________ Help us expedite your registration. Enter the characters appearing firstname.lastname@example.org on the corner of the mailing label. Please enter this code even if the label is addressed to someone else. Thank you. 5. ONLINE www.georgetowncle.org REPRESENTING & MANAGING TAX-EXEMPT ORGANIZATIONS Georgetown University Law Center Non-Profit Continuing Legal Education U.S. Postage 600 New Jersey Avenue, NW PAID Washington, DC 20001-2075 Wash., D.C. No. 3493 Attention Mail Room: If the individual whose name is on the label is no longer employed, please forward this material to the successor.
Pages to are hidden for
"Law School Tax Exempt Organizations"Please download to view full document