31st annual Conference on Not-For-Profit. Organizations. Not-For-Profit Organizations. 31st annual Conference on. General Information.

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1 Address City State Telephone Zip if notification is received between May 10 and May 31, No refunds will be granted after May 31, Attorney Registration # If Chicago-Kent Alumni, list month and year of graduation: Month Year q Please check here if you have any special needs and a CLE staff member will contact you. Payment Information Amount enclosed $ (Make check payable to: ) q Payment by credit card. q VISA q q American Express q Card # Security Code Signature Cancellations and Refunds Written notification of cancellation is required. A full tuition refund is available if notification is received prior to May 10, 2012; 25% will be charged Fax q Payment by check. Confirmation of Attendance A certificate of attendance will be provided at registration. Amount enclosed $ MasterCard Discover MCLE Credit is an accredited provider for IL & PA MCLE. This conference is eligible for 7.0 hours of IL MCLE and includes 1.0 hour of ethics credit (pending approval). The actual number of approved hours may vary from state to state. For additional information: please call the Office of Continuing Legal and Professional Education, Chicago-Kent College of Law, (312) , or send an to cle@kentlaw.edu. CPE Credit Exp. Date 8.0 hours on a 50-minute credit hour. is a registered public accountant professional education sponsor in Club Quarters, Central Loop is $179 for single occupancy, plus 15.4% tax. The Club Quarters is a private, no The conference features a comprehensive program at a mid-to-advanced level of discussion on the most current developments in taxation, legislation and regulation affecting not-for-profit organizations in reservations directly with the hotel. Requests for accommodations cannot be assured if made after April 25, Highlights To Make Reservations: Club Quarters, Central Loop 111 W Adams Street Chicago, IL (203) Voice (203) Fax php IRS Focus 2012 featuring Lois Lerner, IRS Director of Tax Exempt frills hotel designed specifically for the business traveler and is located five blocks east of the law school within easy walking distance. Please make Please mention to the hotel reservation receptionist that you are with the Illinois Institute of Technology and use group code IIT606 Registration Fee (per person) Illinois CPA Society Employment Law Update: Social Media Issues NEW! Luncheon Topics Political Activities and Lobbying Issues Foreign Bank Accounts Reporting and the Foreign Account Tax Compliance Act (FATCA) Quirky UBIT Questions Governance Update for Nonprofit A ccounting for Noncash Gifts Conducting Due Diligence in Investment Selection Fee includes continental breakfast, lunch and course materials. In Cooperation with: 403(b) Update After May 17, 2012: $245 (no group discount available and non-transferable) Unrelated Business Income Tax Form 990 Update Alumni Rate: $195 31st annual Conference on Not-For-Profit Current Tax Developments Early Registration Fee: $215 (A $10 per person discount is available to groups that register 3 or more individuals at the same time.) PAID This one-day seminar is designed for experienced attorneys, accountants, not-for-profit executives and staff, and board members. Illinois Attorney General s Charitable Trust Bureau Update Ethical issues for Lawyers and Accountants C3 s, C4 s, C6 s: Tax Status Differences and the Right Choice for your Nonprofit Thursday June 7, 2012 Firm Who Should Attend: 31st annual Conference on Not-For-Profit Professional Title Confirmation of Registration A letter of confirmation will be ed to the address given on your registration form. If you do not receive an confirmation after registering and before the conference please contact the Office of Continuing Legal & Professional Education at cle@kentlaw.edu. Hotel Accommodations Hotel accommodations for the convenience of out-of-town guests have been made at the Club Quarters, Central Loop. The room rate at the 565 West Adams Street Chicago, Illinois Name (please print) Program Location The conference will be held at, 565 West Adams Street in Chicago. Chicago, IL Permit No Online: cle.kentlaw.edu Mail: Office of Continuing Legal & Professional Education IIT 565 West Adams St. Chicago, IL Phone: (312) General Information Non-Profit Org U.S. Postage Registration Form: Not-For-Profit 3 Easy Ways to Register

2 Plenary Speaker Lois G. Lerner Director, Tax Exempt Internal Revenue Service IRS Focus 2012 Program Faculty CONFERENCE CO-CHAIRS: David S. Chernoff, Associate General Counsel, The John D. and Catherine T. MacArthur Foundation Thomas E. Chomicz, Quarles & Brady LLP Janice E. Rodgers, Quarles & Brady LLP SPEAKERS: George Bermingham, Brown Brothers Harriman & Co. Eve R. Borenstein, Borenstein & McVeigh Law Office LLC Susan E. Budak, Author/Consultant, Susan E. Budak, CPA David S. Chernoff, Associate General Counsel, The John D. and Catherine T. MacArthur Foundation Michael A. Clark, Sidley Austin LLP Denis J. Conlon, Martin, Brown, Sullivan, Roadman & Hartnett Ltd. Harvey L. Coustan, Harvey Coustan LLC Paula Cozzi Goedert, Barnes & Thornburg LLP Philip N. Hablutzel, Professor of Law, Therese Harris, Chief, Charitable Trust Bureau, Office of the Illinois Attorney General Bruce E. Huey, Friedman & Huey Associates LLP Geralyn R. Hurd, Crowe Horwath LLP Anne E. Larson, Ogletree, Deakins, Nash, Smoak & Stewart P.C. Kay W. McCurdy, Locke Lord LLP Robert E. McKenzie, Arnstein & Lehr LLP Jodi P. Pellettiere, Quarles & Brady LLP Kimberly A. Pendo, Chicago Law Partners LLC Floyd D. Perkins, Ungaretti & Harris LLP Mary Rauschenberg, Deloitte Tax LLP Renee M. Schoenberg, DLA Piper Kelli Smith, Employee Plan Specialist, IRS Robert J. Toth, Jr., The Law Offices of Robert Toth LLC Lu Ann Trapp, Blackman Kallick LLP Andrea Wright, Johnson Lambert & Co. LLP

3 Address City State Telephone Zip if notification is received between May 10 and May 31, No refunds will be granted after May 31, Attorney Registration # If Chicago-Kent Alumni, list month and year of graduation: Month Year q Please check here if you have any special needs and a CLE staff member will contact you. Payment Information Amount enclosed $ (Make check payable to: ) q Payment by credit card. q VISA q q American Express q Card # Security Code Signature Cancellations and Refunds Written notification of cancellation is required. A full tuition refund is available if notification is received prior to May 10, 2012; 25% will be charged Fax q Payment by check. Confirmation of Attendance A certificate of attendance will be provided at registration. Amount enclosed $ MasterCard Discover MCLE Credit is an accredited provider for IL & PA MCLE. This conference is eligible for 7.0 hours of IL MCLE and includes 1.0 hour of ethics credit (pending approval). The actual number of approved hours may vary from state to state. For additional information: please call the Office of Continuing Legal and Professional Education, Chicago-Kent College of Law, (312) , or send an to cle@kentlaw.edu. CPE Credit Exp. Date 8.0 hours on a 50-minute credit hour. is a registered public accountant professional education sponsor in Club Quarters, Central Loop is $179 for single occupancy, plus 15.4% tax. The Club Quarters is a private, no The conference features a comprehensive program at a mid-to-advanced level of discussion on the most current developments in taxation, legislation and regulation affecting not-for-profit organizations in reservations directly with the hotel. Requests for accommodations cannot be assured if made after April 25, Highlights To Make Reservations: Club Quarters, Central Loop 111 W Adams Street Chicago, IL (203) Voice (203) Fax php IRS Focus 2012 featuring Lois Lerner, IRS Director of Tax Exempt frills hotel designed specifically for the business traveler and is located five blocks east of the law school within easy walking distance. Please make Please mention to the hotel reservation receptionist that you are with the Illinois Institute of Technology and use group code IIT606 Registration Fee (per person) Illinois CPA Society Employment Law Update: Social Media Issues NEW! Luncheon Topics Political Activities and Lobbying Issues Foreign Bank Accounts Reporting and the Foreign Account Tax Compliance Act (FATCA) Quirky UBIT Questions Governance Update for Nonprofit A ccounting for Noncash Gifts Conducting Due Diligence in Investment Selection Fee includes continental breakfast, lunch and course materials. In Cooperation with: 403(b) Update After May 17, 2012: $245 (no group discount available and non-transferable) Unrelated Business Income Tax Form 990 Update Alumni Rate: $195 31st annual Conference on Not-For-Profit Current Tax Developments Early Registration Fee: $215 (A $10 per person discount is available to groups that register 3 or more individuals at the same time.) PAID This one-day seminar is designed for experienced attorneys, accountants, not-for-profit executives and staff, and board members. Illinois Attorney General s Charitable Trust Bureau Update Ethical issues for Lawyers and Accountants C3 s, C4 s, C6 s: Tax Status Differences and the Right Choice for your Nonprofit Thursday June 7, 2012 Firm Who Should Attend: 31st annual Conference on Not-For-Profit Professional Title Confirmation of Registration A letter of confirmation will be ed to the address given on your registration form. If you do not receive an confirmation after registering and before the conference please contact the Office of Continuing Legal & Professional Education at cle@kentlaw.edu. Hotel Accommodations Hotel accommodations for the convenience of out-of-town guests have been made at the Club Quarters, Central Loop. The room rate at the 565 West Adams Street Chicago, Illinois Name (please print) Program Location The conference will be held at, 565 West Adams Street in Chicago. Chicago, IL Permit No Online: cle.kentlaw.edu Mail: Office of Continuing Legal & Professional Education IIT 565 West Adams St. Chicago, IL Phone: (312) General Information Non-Profit Org U.S. Postage Registration Form: Not-For-Profit 3 Easy Ways to Register

4 Program Schedule 8:00 a.m. 8:55 a.m. Registration 8:55 a.m. 9:00 a.m. Welcome & Announcements 9:00 a.m. 10:00 a.m. IRS Focus 2012 This session will provide insight into the IRS s priorities for Exempt during the coming year. Lois G. Lerner Director, Tax Exempt, IRS 10:00 a.m. 11:00 a.m. Current Tax Developments Recent tax rulings over the past year that impact the nonprofit sector from a practitioner s perspective. Eve R. Borenstein Borenstein & McVeigh Law Office LLC 11:00 a.m. 11:15 a.m. Break 11:15 a.m. 12:15 p.m. Concurrent Workshops Choose One I. Unrelated Business Income Tax Current developments in the IRS focus on unrelated business income tax. Geralyn R. Hurd Crowe Horwath LLP II. 403(b) Update Key issues a non-benefits tax professional needs to know about, and an overview of 403(b) rules, and risks and audit exposures which affect the risk profile of a tax-exempt organization. Kelli Smith Employee Plans Specialist, IRS Robert J. Toth, Jr. The Law Office of Robert Toth LLC III. Employment Law Update: Social Media Issues Cautionary tales of social media in the workplace, why you need a social media policy to set the rules of engagement, what should be in your social media policy, when use of social media becomes protected concerted activity under the NLRA, and use of social media in hiring, termination and litigation. Anne E. Larson Ogletree, Deakins, Nash, Smoak & Stewart P.C. 12:15 p.m. 1:15 p.m. Buffet Luncheon Luncheon Topics I. Political Activities and Lobbying Issues In this election year it is particularly important for charities and other nonprofits to know the legal limits on political campaign-related activity and where the line falls between permitted lobbying activity and prohibited campaign

5 intervention. We ll discuss those issues and the congressional call for increased IRS enforcement of the limits on political activity of 501(c)(4) organizations. Michael A. Clark Sidley Austin LLP II. Foreign Bank Accounts Reporting and the Foreign Account Tax Compliance Act (FATCA) Update on significant IRS enforcement efforts and the compliance requirements for both foreign accounts and foreign assets. We will discuss the requirements for reporting and correcting failures to report foreign assets including: foreign bank accounts; foreign trusts; foreign corporations; foreign partnerships; correcting for prior reporting omissions and reporting requirements by foreign banks to the IRS. Robert E. McKenzie Arnstein & Lehr LLP III. Quirky UBIT Questions This session will answer UBIT questions based on the earlier presentation and will include time to get answers to quirky questions. Geralyn R. Hurd Crowe Horwath LLP 1:15 p.m. 2:15 p.m. Plenary Session Governance Update for Nonprofit The panel will discuss many hot issues including the structuring of the board (and drafting the basic documents), conflicts of interest and conflicts of fiduciary duties, parliamentary pitfalls, and board-staff relations: between benign neglect and micromanagement. Moderator: Philip N. Hablutzel Kay W. McCurdy Locke Lord LLP Jodi P. Pellettiere Quarles & Brady LLP Renee M. Schoenberg DLA Piper 2:15 p.m. 2:30 p.m. Break 2:30 p.m. 3:45 p.m. Concurrent Workshops Choose One I. Accounting for Noncash Gifts Cash is king, but many donors choose to make gifts in other forms. This session will discuss some of the more common noncash gifts, including pledges, securities, equipment, supplies, intellectual property, and beneficial interests in trusts. We will discuss both initial recognition of the gift and measurement in subsequent periods. Susan E. Budak Author/Consultant, Susan E. Budak, CPA II. Form 990 Update The redesigned Form 990 continues to present some challenges and interesting issues. The session will provide an

6 overview of the 2011 Form 990 changes, focus on some of the more complex areas, provide helpful hints and tips to preparers and users, and will include some discussion on the new schedule H implementation. Mary Rauschenberg Deloitte Tax LLP Lu Ann Trapp Blackman Kallick LLP III. Conducting Due Diligence in Investment Selection Make sure your selection of an investment advisor is not the next Madoff. Helpful hints and policies to help you pick the right advisor for your organization. Moderator: Bruce E. Huey Friedman & Huey Associates LLP George Bermingham Brown Brothers Harriman & Co. Kimberly A. Pendo Chicago Law Partners LLC Andrea Wright Johnson Lambert & Co. LLP 3:45 p.m. 3:50 p.m. Break 3:50 p.m. 4:50 p.m. Concurrent Workshops Choose One I. Illinois Attorney General s Charitable Trust Bureau Update Compliance and reporting requirements Litigation matters and concerns Moderator: Floyd D. Perkins Ungaretti & Harris LLP Therese Harris Chief, Charitable Trust Bureau, Office of the Illinois Attorney General II. Ethics Issues for Lawyers and Accountants Circular 230 issues of diligence as to accuracy, client s omissions, recognizing badges of fraud, conflicts of interest and providing certain types of written advice in the context of Circular 230. Moderator: David S. Chernoff Associate General Counsel, The John D. and Catherine T. MacArthur Foundation Denis J. Conlon Martin, Brown, Sullivan, Roadman & Hartnett Ltd. Harvey L. Coustan Harvey Coustan LLC III. C3 s, C4 s, C6 s: Tax Status Differences and the Right Choice for your Nonprofit Does your organization have the right tax status? How to use companion organizations with different tax statuses to protect exemption and enhance opportunities. Paula Cozzi Goedert Barnes & Thornburg LLP

7 Advisory Board Andreason L. Brown Vice President, Finance & Administration David S. Chernoff Associate General Counsel The John D. and Catherine T. MacArthur Foundation Conference Co-Chair Thomas E. Chomicz Retired Partner Quarles & Brady LLP Conference Co-Chair Denis J. Conlon Of Counsel Martin, Brown, Sullivan, Roadman & Hartnett Ltd. Philip N. Hablutzel Professor of Law Faculty Sponsor Bruce E. Huey Director Friedman & Huey Associates LLP William I. Miller Office of Chief Counsel, Tax Exempt & Government Entities Internal Revenue Service Floyd D. Perkins Partner Ungaretti & Harris LLP Mary Rauschenberg Tax Director Deloitte Tax LLP Janice E. Rodgers Partner Quarles & Brady LLP Conference Co-Chair David S. Rosen Senior Vice President, Endowments Jewish Federation of Metropolitan Chicago Deborah T. Villa Senior Director Office of Continuing Legal and Professional Education Brian T. Whitlock Tax Partner Blackman Kallick LLP

8 Address City State Telephone Zip if notification is received between May 10 and May 31, No refunds will be granted after May 31, Attorney Registration # If Chicago-Kent Alumni, list month and year of graduation: Month Year q Please check here if you have any special needs and a CLE staff member will contact you. Payment Information Amount enclosed $ (Make check payable to: ) q Payment by credit card. q VISA q q American Express q Card # Security Code Signature Cancellations and Refunds Written notification of cancellation is required. A full tuition refund is available if notification is received prior to May 10, 2012; 25% will be charged Fax q Payment by check. Confirmation of Attendance A certificate of attendance will be provided at registration. Amount enclosed $ MasterCard Discover MCLE Credit is an accredited provider for IL & PA MCLE. This conference is eligible for 7.0 hours of IL MCLE and includes 1.0 hour of ethics credit (pending approval). The actual number of approved hours may vary from state to state. For additional information: please call the Office of Continuing Legal and Professional Education, Chicago-Kent College of Law, (312) , or send an to cle@kentlaw.edu. CPE Credit Exp. Date 8.0 hours on a 50-minute credit hour. is a registered public accountant professional education sponsor in Club Quarters, Central Loop is $179 for single occupancy, plus 15.4% tax. The Club Quarters is a private, no The conference features a comprehensive program at a mid-to-advanced level of discussion on the most current developments in taxation, legislation and regulation affecting not-for-profit organizations in reservations directly with the hotel. Requests for accommodations cannot be assured if made after April 25, Highlights To Make Reservations: Club Quarters, Central Loop 111 W Adams Street Chicago, IL (203) Voice (203) Fax php IRS Focus 2012 featuring Lois Lerner, IRS Director of Tax Exempt frills hotel designed specifically for the business traveler and is located five blocks east of the law school within easy walking distance. Please make Please mention to the hotel reservation receptionist that you are with the Illinois Institute of Technology and use group code IIT606 Registration Fee (per person) Illinois CPA Society Employment Law Update: Social Media Issues NEW! Luncheon Topics Political Activities and Lobbying Issues Foreign Bank Accounts Reporting and the Foreign Account Tax Compliance Act (FATCA) Quirky UBIT Questions Governance Update for Nonprofit A ccounting for Noncash Gifts Conducting Due Diligence in Investment Selection Fee includes continental breakfast, lunch and course materials. In Cooperation with: 403(b) Update After May 17, 2012: $245 (no group discount available and non-transferable) Unrelated Business Income Tax Form 990 Update Alumni Rate: $195 31st annual Conference on Not-For-Profit Current Tax Developments Early Registration Fee: $215 (A $10 per person discount is available to groups that register 3 or more individuals at the same time.) PAID This one-day seminar is designed for experienced attorneys, accountants, not-for-profit executives and staff, and board members. Illinois Attorney General s Charitable Trust Bureau Update Ethical issues for Lawyers and Accountants C3 s, C4 s, C6 s: Tax Status Differences and the Right Choice for your Nonprofit Thursday June 7, 2012 Firm Who Should Attend: 31st annual Conference on Not-For-Profit Professional Title Confirmation of Registration A letter of confirmation will be ed to the address given on your registration form. If you do not receive an confirmation after registering and before the conference please contact the Office of Continuing Legal & Professional Education at cle@kentlaw.edu. Hotel Accommodations Hotel accommodations for the convenience of out-of-town guests have been made at the Club Quarters, Central Loop. The room rate at the 565 West Adams Street Chicago, Illinois Name (please print) Program Location The conference will be held at, 565 West Adams Street in Chicago. Chicago, IL Permit No Online: cle.kentlaw.edu Mail: Office of Continuing Legal & Professional Education IIT 565 West Adams St. Chicago, IL Phone: (312) General Information Non-Profit Org U.S. Postage Registration Form: Not-For-Profit 3 Easy Ways to Register

9 Address City State Telephone Zip if notification is received between May 10 and May 31, No refunds will be granted after May 31, Attorney Registration # If Chicago-Kent Alumni, list month and year of graduation: Month Year q Please check here if you have any special needs and a CLE staff member will contact you. Payment Information Amount enclosed $ (Make check payable to: ) q Payment by credit card. q VISA q q American Express q Card # Security Code Signature Cancellations and Refunds Written notification of cancellation is required. A full tuition refund is available if notification is received prior to May 10, 2012; 25% will be charged Fax q Payment by check. Confirmation of Attendance A certificate of attendance will be provided at registration. Amount enclosed $ MasterCard Discover MCLE Credit is an accredited provider for IL & PA MCLE. This conference is eligible for 7.0 hours of IL MCLE and includes 1.0 hour of ethics credit (pending approval). The actual number of approved hours may vary from state to state. For additional information: please call the Office of Continuing Legal and Professional Education, Chicago-Kent College of Law, (312) , or send an to cle@kentlaw.edu. CPE Credit Exp. Date 8.25 hours on a 50-minute credit hour. is a registered public accountant professional education sponsor in Club Quarters, Central Loop is $179 for single occupancy, plus 15.4% tax. The Club Quarters is a private, no The conference features a comprehensive program at a mid-toadvanced level of discussion on the most current developments in taxation, legislation and regulation affecting not-for-profit organizations in reservations directly with the hotel. Requests for accommodations cannot be assured if made after April 25, Highlights To Make Reservations: Club Quarters, Central Loop 111 W Adams Street Chicago, IL (203) Voice (203) Fax php IRS Focus 2012 featuring Lois Lerner, IRS Director of Tax Exempt frills hotel designed specifically for the business traveler and is located five blocks east of the law school within easy walking distance. Please make Please mention to the hotel reservation receptionist that you are with the Illinois Institute of Technology and use group code IIT606 Registration Fee (per person) Early Registration Fee: $215 After May 17, 2012: $245 In Cooperation with: Illinois CPA Society Unrelated Business Income Tax 403(b) Update Employment Law Update: Social Media Issues NEW! Luncheon Topics Political Activities and Lobbying Issues Foreign Bank Accounts Reporting and the Foreign Account Tax Compliance Act (FATCA) Quirky UBIT Questions Governance Update for Nonprofit A ccounting for Intangible Gifts, Pledges Form 990 Update, Lessons Learned in 2011 and Implementation of Schedule H Conducting Due Diligence in Investment Selection Alumni Rate: $195 C3 s, C4 s, C6 s: Tax Status Differences and the Right Choice for your Nonprofit Fee includes continental breakfast, lunch and course materials. 31st annual Conference on Not-For-Profit Current Tax Developments (A $10 per person discount is available to groups that register 3 or more individuals at the same time.) (no group discount available and non-transferable) PAID This one-day seminar is designed for experienced attorneys, accountants, not-for-profit executives and staff, and board members. Illinois Attorney General s Charitable Trust Bureau Ethical issues for Lawyers and Accountants Thursday June 7, 2012 Firm Who Should Attend: 31st annual Conference on Not-For-Profit Professional Title Confirmation of Registration A letter of confirmation will be ed to the address given on your registration form. If you do not receive an confirmation after registering and before the conference please contact the Office of Continuing Legal & Professional Education at cle@kentlaw.edu. Hotel Accommodations Hotel accommodations for the convenience of out-of-town guests have been made at the Club Quarters, Central Loop. The room rate at the 565 West Adams Street Chicago, Illinois Name (please print) Program Location The conference will be held at, 565 West Adams Street in Chicago. Chicago, IL Permit No Online: cle.kentlaw.edu Mail: Office of Continuing Legal & Professional Education IIT 565 West Adams St. Chicago, IL Phone: (312) General Information Non-Profit Org U.S. Postage Registration Form: Not-For-Profit 3 Easy Ways to Register