Advisory Committee on Tax Exempt and Government Entities (ACT ...

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The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesAPPENDIX 1. SOURCES CONSULTED FOR THIS REPORTThis Appendix is organized into the following four categories:A. THOSE INTERVIEWED FOR THIS REPORTB. OCTOBER 4, 2007 MINI-CONFERENCE: INTERNAL REVENUE SERVICEROLE IN CORPORATE GOVERNANCE OF NONPROFITS.C. JANUARY 16, 2008 MINI-CONFERENCE: IMPROVING GOVERNANCE INNONPROFITS: DO WE KNOW HOW? DO FOR-PROFITS PROVIDELESSONS?D. WRITTEN MATERIALSA. THOSE INTERVIEWED FOR THIS REPORTACT members obtained information and perspectives about governance issues andpractices through interviews with IRS and Treasury staff, charities’ experts in stateattorneys general offices, academics, and practitioners in the field (including exemptorganization and other attorneys, accountants that work with nonprofit organizations,those involved with the promotion of voluntary standards in the nonprofit sector, andother experts and stakeholders). The interviews explored the history of the IRS’sinvolvement in governance issues with respect to exempt organizations, any empiricalevidence regarding the efficacy of specific governance practices, and the interviewees’perspectives on what is meant by good governance and the appropriate role of the IRSin this area.Internal Revenue ServiceRob Choi, Director, EO Rulings and AgreementsMarvin Friedlander, Manager, EO Technical, EO Rulings and AgreementsLois G. Lerner, Director, Exempt OrganizationsCatherine E. Livingston, Deputy Division Counsel/Deputy Associate ChiefCounsel (EO/ET/GE), TE/GESteven T. Miller, Commissioner, TE/GERonald J. Schultz, Senior Technical Advisor, TE/GECindy Westcott, Manager, Exempt Organizations DeterminationsRoberta B. Zarin, Director , EO Customer Education and OutreachDepartment of TreasurySusan Brown, Deputy Tax Legislative CounselEric A. San Juan, Deputy Tax Legislative CounselADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 58
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesNational Association of State Charity OfficialsEric Carriker, Massachusetts Chris Cash, Colorado Michael DeLucia, New Hampshire Therese Harris, Illinois Belinda Johns, California Hugh Jones, HawaiiTerry Knowles, New HampshireKarin Kunstler Goldman, New York Mark Pacella, Pennsylvania Susan Staricka, Texas Jody Wohl, Minnesota Selected Experts in the FieldEvelyn Brody, Professor of Law, Chicago-Kent College of Law, Illinois Institute ofTechnologyLaura Brown Chisolm, Professor of Law, Case Western Reserve UniversityMarian R. Fremont-Smith, Senior Research Fellow, The Hauser Center for NonprofitOrganizations, Harvard UniversityJanne Gallagher, Vice President and General Counsel, Council on FoundationsMindy Hatton, General Counsel, American Hospital AssociationCindy M. Lott, Project Consultant, Oversight & Regulation of CharitableOrganizations Program at Columbia UniversityMaureen Mudron, Washington Counsel, American Hospital AssociationTam Ormiston, Project Consultant, Oversight & Regulation of CharitableOrganizations Program at Columbia University.David E. Ormstedt, Project Consultant, Oversight & Regulation of CharitableOrganizations Program at Columbia UniversityJames Tierney, Director of the National State Attorneys General Program, formerlyAttorney General of the State of MaineACT members also benefited from the perspectives of many more professionals andpractitioners through their participation in the two mini-conferences listed below.B. OCTOBER 4, 2007 MINI-CONFERENCE: INTERNAL REVENUE SERVICE ROLEIN CORPORATE GOVERNANCE OF NONPROFITS, NEW YORK UNIVERSITYNATIONAL CENTER ON PHILANTHROPY AND THE LAWADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 59
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GENERAL REPORTOF THEADVISORY COMMIT
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EXHIBIT D (CONTINUED)VCP CHECKLISTT
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EXHIBIT D (CONTINUED)Instructions f
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ADVISORY COMMITTEE ONTAX EXEMPT AND
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The Appropriate Role Of The Interna
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Withholding RequirementsACCOUNTING
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