On-Demand Video
CC

The Universe of Tax-Exempt Entities (2022 Nonprofit Institute Session)


  • City:
  • Start Date:2022-05-17 20:00:00
  • End Date:2024-05-17 20:00:00
  • Length:
  • Level:Intermediate
  • Topics:Nonprofits

$79.00 ProPass

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Overview

This session is designed to help you choose among the different classifications of nonprofit entities for your nonprofit organization. Learn when to use certain classifications and how to structure them to ensure compliance. The discussion covers some of the tough calls commonly seen between different tax-classification types. Using plain English, the program looks at the differences between 501(c)(3)s and other types of organizations like 501(c)(6)s, 501(c)(4)s, 501(c)(7)s, 501(c)(19)s, and even the taxable nonprofit. It also covers supporting organizations, private foundations and LLCs and taxable nonprofits. 

Recorded at the Nonprofit Law Institute in May 2022.

Faculty

John Owen III, Esq.

Mr. Owen is Managing Member in the Pittsburgh law firm of Owen Law Group, LLC. He has represented a broad range of nonprofit clients, including health care providers, social welfare organizations, universities, churches, other public charities, business associations, social clubs, pension plans, private foundations, public entities and individuals in nonprofit, tax, employee benefit and business transaction matters. Mr. Owen’s practice focuses on the establishment of many different types of charitable and other tax-exempt organizations with the Internal Revenue Service. He has advised on complete reorganizations of tax-exempt entities, including taxable and tax-exempt affiliates, and sales and conversions of nonprofit entities to for-profit entities, and vice versa. With respect to existing tax-exempt organizations, Mr. Owen has substantial experience with the Form 990 information return, the unrelated business income tax, intermediate sanctions, planned giving and other compliance areas. He also has extensive experience in designing executive compensation and employee benefit plans for nonprofit organizations. Mr. Owen received his law degree from the University of Akron School of Law, where he was a member of the Akron Law Review. He received an undergraduate degree in history cum laude from Grove City College and a master’s degree in law and taxation from the Marshall-Wythe School of Law, College of William and Mary, where he graduated first in the day division. Mr. Owen has passed the certified public accountant examination in Connecticut. He is a member of the Allegheny County Bar Association where he serves as a member of the Nonprofit Organizations Committee and Tax Section.  He is currently a member of the Standards for Excellence Committee of the Pennsylvania Association of Nonprofit Organizations, on the board of directors of the St. Barnabas Nursing Home, and Chairman of the Legislative Affairs Committee of the Pittsburgh Planned Giving Council.  Mr. Owen has lectured extensively and authored a number of articles on tax-exempt, nonprofit, and business law matters.  He is admitted to practice law in Pennsylvania and Ohio.  In 2005, he was awarded the Allied Professional of the Year by the Pittsburgh Planned Giving Council.


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