Exempt Organizations and S Corp Stock: Resolving Complex Tax Challenges
Leveraging Entity Structure, Navigating the IRS Supporting Organization and Excess Business Holdings Rules
Recording of a 90-minute premium CLE/CPE webinar with Q&A
This CLE/CPE course will educate tax counsel and advisors on resolving the complex tax burdens with the ownership of S corporation stock by exempt organizations. Our distinguished panelists will discuss issues such as choice of entity, supporting organizations, excess business holdings tax and alternatives.
- Structure of charitable organizations
- UBTI analysis
- Supporting organizations
- Excess business holdings tax
The panel will review these and other key issues:
- What are the differences in relevant tax laws on the S corporation and tax-exempt organization? How can they be reconciled?
- What are best practices to ensure that ownership of S corporation stock provides a benefit to tax-exempt organizations?
- What are the techniques to reduce the UBTI tax? How are supporting organizations integrated?
- How does the use of S corporation stock compare to available alternatives, such as planned giving programs?
- How would converting to a C corporation help with some of these issues?
- How would this compare to an ESOP structure?
Joseph C. Mandarino
Cohen Pollock Merlin & Small
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of... | Read More
Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with like-kind exchanges and structuring M&A transactions.Close
Elizabeth M. Mills
Ms. Mills assists tax-exempt organizations in addressing tax compliance and governance issues such as Form 990... | Read More
Ms. Mills assists tax-exempt organizations in addressing tax compliance and governance issues such as Form 990 reporting, executive compensation, payroll taxes, compliance with supporting organization and private foundation restrictions and use of tax-exempt bond-financed property. She has worked extensively with joint ventures between tax-exempt and for-profit entities.Close