Non-Profit M&A: Benefits and Pitfalls

Analyzing Tax, Accounting and Business Aspects of Partnerships With Other NPOs

Recording of a 110-minute CPE/CLE webinar with Q&A

Conducted on Wednesday, February 20, 2013

Recorded event now available

or call 1-800-926-7926
Program Materials

This teleconference will provide advisors to non-profits with a review of the business and regulatory benefits and risks of a broad variety of mergers and acquisitions, partnerships, and other business ventures among non-profits.


Non-profit organizations are considering mergers and acquisitions at the highest rate ever, sometimes to bolster their service delivery but more often to emerge from the sluggish economy. The squeeze on donations and grants also have NPOs evaluating a number of different relationships with for-profit entities.

These structures take various forms — joint ventures, outsourced back-office operations and joint marketing campaigns. With proper planning, such relationships can improve a non-profit's service quality, staff efficiency and funding. But, advisors must prepare NPOs for impacts on tax exemptions and donor relations.

Non-profits and their advisors must also understand the potential benefits and risks of mergers, acquisitions and other relationships with other NPOs from a business context. Importantly, they must ensure adherence with the dictates of the IRS Code and guidance such as FAS 164/ASC 958-805.

Listen as our panel of experienced advisors prepares you to navigate the practical realities as well as federal regulations, guidance and accounting standards governing M&A, partnerships and other business relationships between non-profits.



  1. Related legal issues
  2. Types of business relationships to consider
  3. Reasons to pursue or avoid a partnership
  4. Applicable rules, standards and guidance
  5. Potential risks to a non-profit's tax exemption
  6. Leading an organization into merger consideration
  7. Related employee benefits and HR issues


The panel will address these and other key topics:

  • Evaluating the potential benefits and risks with particular business models.
  • Complying with the IRC, federal guidance and accounting standards regarding non-profit mergers.
  • Potential risks to a non-profit's tax exemption.

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Michael Peregrine
Michael Peregrine

McDermott Will & Emery

He has particular expertise in working with non-profit clients on corporate law and governance matters. He has written...  |  Read More

Barry Sagraves
Barry Sagraves

Managing Director
Juniper Advisory

He has particular experience with consulting on M&A for non-profit hospitals, health systems and managed care...  |  Read More

Dan McCormick
Dan McCormick

McCormick Group

His firm consults with some of the nation's largest non-profits and foundations, and he is one of the nation's...  |  Read More

Other Formats
— Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. All formats include program handouts. To find out which recorded format will provide the best CLE option, select your state:

On-Demand Seminar Audio



CPE Not Available