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Handout Materials
	Presentation Slides
	Journy Bio
	Tenenbaum Bio

Presented by ACC's Nonprofit Organizations Committee and Sponsored by Venable LLP
The consequences of providing excessive executive compensation can be devastating, and they can include revocation of tax - exempt status as well as tax penalties levied against individual officers and board members. Not only can the penalties on excessive compensation be overwhelming but in recent years, they have been the focus of IRS enforcement efforts. With this in mind, it is extremely important for tax-exempt organizations to take the necessary precautions to protect themselves against the IRS. In this webinar, the presenters - seasoned nonprofit tax lawyers - will draw upon their experience assisting nonprofits in IRS examinations and litigation against the IRS to explain ways that nonprofits can effectively navigate through this complex and tricky area of law. The primary focus of this presentation will be on the rebuttable presumption of reasonableness and issues related to incentive compensation.

 Join us to learn more about:

• The rebuttable presumption of reasonableness, including a discussion of when you should obtain a comparability study and what you should look for in a comparability analysis
• Incentive compensation - examples, how to structure, and what types of provisions will generally increase the risk of IRS scrutiny


Jeffrey S. Tenenbaum, Esq., Chair of the Nonprofit Organizations Practice, Venable LLP, Washington, DC
Matthew T. Journy, Esq., Attorney, Nonprofit Organizations Practice, Venable LLP, Washington, DC

Timothy Phillips, General Counsel, American Cancer Society, Inc.

This archived program is free to view. CLE/CPD is not available.  

CLE/CPD FOR THIS PRESENTATION WAS ONLY AVAILABLE FOR:

Alabama, Alaska, Arizona, Arkansas, British Colombia, California, Colorado, England/Wales, Georgia, Hawaii, Louisiana (pending), Missouri, New Brunswick, New Jersey, New York, Nevada, Pennsylvania, Quebec, Rhode Island, South Carolina, Texas, and Vermont

Self-Filing: Alberta, Florida, Idaho, Indiana, Iowa, Kentucky, Minnesota, Montana, Nebraska, New Hampshire, New Mexico, North Carolina, North Dakota, Nova Scotia, Oklahoma, Ontario, Oregon, Puerto Rico, Saskatchewan, Tennessee, Utah, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.

Click here to view CLE/CPD requirements by jurisdiction