The success of nonprofit organizations – in fulfilling their missions, growth and fundraising – depends as much on talented executives and managers as does the success of for-profit companies. But the methods and practices of structuring compensation policies and packages, as well as the tax rules applicable to those agreements, are different from those of for-profit companies. The options available to non-profits and exempt organizations are narrower, the tax rules tighter and the regulatory oversight greater than in traditional business organizations. This program will provide you with a real-world guide to major issues in structuring compensation policies and practices in non-profit and exempt organizations and discuss negotiating and drafting effective contracts with and for nonprofit executives and managers.
Compensation and benefit policies and contracts for non-profit organizations
Structuring compensation agreements – current compensation, benefits, and deferred compensation
Incentive compensation for non-profit executives and managers
Application Intermediate sanction rule for excessive benefits
Reporting compensation on Form 990
Areas of growing scrutiny by the IRS
Michael Lehmann is a partner in the New York office of Manatt, Phelps & Phillips, LLP, where he specializes in tax issues related to non-profits and in the tax treatment of cross-border transactions. He advises hospitals and other health care providers, research organizations, low-income housing developers, trade associations, private foundations and arts organizations. He advises clients on obtaining and maintaining tax-exempt status, executive compensation, reorganizations and joint ventures, acquisitions, and unrelated business income planning. Mr. Lehmann received his A.B., magna cum laude, from Brown University, his J.D. from Columbia Law School, and his LL.M. from New York University School of Law.