The New IRS Form 990: What Does It Mean For Your ... - Venable LLP

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Distinctions Master of Laws in Taxation, with distinction, Georgetown University Law Center, 1989 J.D., cum laude, Temple University School of Law, 1982 B.A., magna cum laude, LaSalle College, 1975 Bar Admissions: District of Columbia (pending) Pennsylvania United States Tax Court WWW.VENABLE.COM
George E. Constantine Partner 202.344.4790 geconstantine@venable.com Practice Focus Client Benefits George Constantine concentrates his practice exclusively on providing legal counseling to and advocacy for trade and professional associations and other nonprofit organizations. He has extensive experience with all of the major legal issues affecting associations, including contracts, tax, antitrust, intellectual property, political activity, and employment law matters. Mr. Constantine is the former Staff Counsel of the American Society of Association Executives (ASAE), the 25,000-member national society for trade and professional association executives. As ASAE’s sole staff attorney, he gained in-depth experience with the many legal issues facing associations. He also represented ASAE’s interests before Congress and federal agencies. Mr. Constantine joined ASAE in 1995 as the Manager of the association’s 1,500-member Legal Section and ASAE’s Associate Director of Government Affairs. Prior to joining ASAE, Mr. Constantine was a senior editor and Washington correspondent for Meetings News, where he covered legal and legislative issues concerning the meetings and conventions industry. Mr. Constantine was also a writer and editor for the USAE association and meetings industry trade newspaper and served as managing editor for over two years. Articles/ Speeches Mr. Constantine is the author of numerous articles regarding legal issues affecting associations and other nonprofit organizations published by ASAE, the Greater Washington Society of Association Executives, the American Chamber of Commerce Executives, the New York Society of Association Executives, and the Texas Society of Association Executives. His article entitled, “New Campaign Finance Disclosure Law Hits the Wrong Target” was published in the January/February 2001 edition of the Journal of Taxation of Exempt Organizations. Mr. Constantine is a frequent lecturer on association and tax-exempt organization legal topics, including corporate, tax and antitrust issues. WWW.VENABLE.COM
Page 1 and 2: VALUE ADDED, VALUES DRIVEN ® . The
Page 3 and 4: Articles The 2008 Form 990: Putting
Page 5 and 6: earned and the year paid — has be
Page 7 and 8: Articles Association Trends Telling
Page 9 and 10: OLD AND NEW IRS FORM 990 - COMPARIS
Page 11 and 12: "OLD" FORM 990 "NEW" FORM 990 Whose
Page 13 and 14: Employee Benefits and Executive Com
Page 15 and 16: Employee Benefits Alert AUGUST 14,
Page 17 and 18: Employee Benefits Alert JULY 24, 20
Page 19 and 20: experience brings broad perspective
Page 21 and 22: Foundation Board of Trustees, the G
Page 23: Patricia M. McDermott Partner 202.3
Page 27 and 28: ASSOCIATION & NONPROFIT PRACTICE GR
Page 29 and 30: OUR EXPERIENCE Venable brings to ea
Page 31 and 32: Below are highlights of some of the
Page 33 and 34: development of a new professional c
Page 35 and 36: egulatory practice is filled with s
Page 37 and 38: CONCLUSION Widely regarded as havin
Page 39 and 40: modifying them to conform to change
Page 41 and 42: that our clients achieve their busi
Page 43 and 44: efficient and practical manner. Our
Page 45 and 46: 1 The New IRS Form 990: What Does I
Page 47 and 48: 3 THE CORE FORM 990 Thora Johnson V
Page 49 and 50: 5 THE SUMMARY ‣ New to the Form 9
Page 51 and 52: 7 SNAPSHOT OF REVENUE ‣ Total con
Page 53 and 54: 9 WHAT’S NOT THERE (AND WAS IN TH
Page 55 and 56: 11 STATEMENT OF PROGRAM SERVICES
Page 57 and 58: 13 OTHER IRS FILINGS AND TAX COMPLI
Page 59 and 60: 15 QUESTIONS REGARDING BOARD AND MA
Page 61 and 62: 17 AND MORE QUESTIONS REGARDING BOA
Page 63 and 64: 19 MORE QUESTIONS REGARDING POLICIE
Page 65 and 66: 21 DISCLOSURE ‣ Make its Form 102
Page 67 and 68: 23 REMAINING SECTIONS OF CORE FORM
Page 69 and 70: 25 FORM 990 REPORTING: EXECUTIVE CO
Page 71 and 72: 27 EXECUTIVE COMPENSATION - FORM 99
Page 73 and 74: 29 COMPENSATION REPORTING - PURPOSE
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31 2008 FORM - GENERAL STRUCTURE FO
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33 CHANGES MADE BY DISCUSSION DRAFT
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35 THRESHOLDS FOR SCHEDULE J REPORT
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37 ADDITIONAL SCHEDULE J QUESTIONS
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39 PREPARING FOR IMPLEMENTATION ‣
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41 OVERVIEW OF THE SCHEDULES ‣ 16
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43 SCHEDULE A ‣ Change now allows
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45 SCHEDULE B ‣ No changes - requ
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47 Schedule D ‣ Supplemental Fina
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49 Schedule F ‣ Activities outsid
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51 Schedule F ‣ Requires grantmak
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53 Schedule G ‣ Describe relation
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55 Schedule I ‣ Grants and Other
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57 Schedule K ‣ Supplemental Info
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59 Schedule M ‣ Non-Cash Contribu
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61 Schedule N ‣ Liquidation, Term
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63 Schedule R ‣ Related Organizat
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65 Summary ‣ Significant new info
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Form 990 (2008) Part III Statement
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Form 990 (2008) Part IV 28 a 32 33
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Form 990 (2008) Part VI Governance,
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Form 990 (2008) Part VII Continued
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Form 990 (2008) Page 10 Part IX Sta
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SCHEDULE A (Form 990 or 990-EZ) Dep
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Schedule A (Form 990 or 990-EZ) 200
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Schedule B (Form 990, 990-EZ, or 99
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SCHEDULE C (Form 990 or 990-EZ) Dep
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Schedule C (Form 990 or 990-EZ) 200
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SCHEDULE D (Form 990) Department of
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Schedule D (Form 990) 2008 Part VII
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Schedule D (Form 990) 2008 Part XIV
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Schedule F (Form 990) Department of
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Schedule F (Form 990) 2008 Page 3 P
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SCHEDULE F-1 (Form 990) Department
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Schedule F-1 (Form 990) 2008 Page 3
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Schedule G (Form 990 or 990-EZ) 200
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SCHEDULE H (Form 990) Department of
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Schedule H (Form 990) 2008 Part VIV
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SCHEDULE I (Form 990) Department of
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SCHEDULE I-1 (Form 990) Department
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SCHEDULE J (Form 990) Department of
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Schedule J (Form 990) 2008 Page 3 P
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SCHEDULE J-2 (Form 990) Department
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Schedule K (Form 990) 2008 Page 2 P
Page 171 and 172:
SCHEDULE M (Form 990) Department of
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SCHEDULE N (Form 990) Department of
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Schedule N (Form 990) 2008 Part III
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Schedule N-1 (Form 990) 2008 Part I
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Schedule O (Form 990) 2008 Name of
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Schedule R (Form 990) 2008 Page 2 P
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Schedule R (Form 990) 2008 Page 4 P
Page 185 and 186:
Schedule R-1 (Form 990) 2008 Page 2
Page 187 and 188:
Schedule R-1 (Form 990) 2008 Part I
Page 189:
Schedule R-1 (Form 990) 2008 Part V
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The New IRS Form 990: What Does It Mean For Your ... - Venable LLP

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