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 IssuesA joint project of the Urban Institute Center on Nonprofits and Philanthropyand the Harvard University Hauser Center for Nonprofit OrganizationsIMPROVING GOVERNANCE IN NONPROFITS:DO WE KNOW HOW? DO FOR-PROFITS PROVIDE LESSONS?A Roundtable Discussion Wednesday, January 16, 2008 from 9:00 am to 3:30 pm at the Urban Institute Washington, D.C.9:00-9:15 a.m. Welcome and Ground Rules• Elizabeth T. Boris, The Urban Institute• Marion R. Fremont-Smith, The Hauser Center9:15-9:45 a.m. Setting the Agenda• Fred T. Goldberg, Jr., Skadden, Arps, Slate, Meagher & FlomLLP• Evelyn Brody, Chicago-Kent College of Law9:45-11:15 a.m. Nonprofit Governance: Findings and Reflections on Board11:15-11:30 a.m. BreakPractices and Accountability• Moderator: Elizabeth T. Boris, The Urban Institute• Francie Ostrower, The Urban Institute• Paul Light, New York University• Wendy Puriefoy, Public Education Fund11:30 – 1:00 p.m. Business Governance Practices• Moderator: Joseph J. Cordes, George Washington University• Hank Barnette, Skadden, Arps, Slate, Meagher & Flom LLPADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 62
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance Issues• Carolyn Brancato, The Conference Board• Lena G. Goldberg, FMR Corporation1:00-1:30 p.m. Lunch1:30 – 3:15 p.m. Transferable Lessons & Unique Sector Characteristics• Moderator: Evelyn Brody, Chicago-Kent College of Law• Charles O. Rossotti, The Carlyle Group• Marion R. Fremont-Smith, The Hauser Center• Michael Klausner, Stanford Law School• Nell Minow, The Corporate Library3:15 – 3:30 p.m. Future Research and Practice AgendasModerator: Elizabeth T. Boris, The Urban InstituteD. WRITTEN MATERIALSThe ACT reviewed general and specialized publications (including articles, books, andspecial reports relating to governance in the for-profit and nonprofit sectors); materials,publications, forms, rulings, and advice issued by the IRS and Department of Treasury;publications and speeches by senior IRS officials; congressional testimony and reports;case law; and other materials. A detailed bibliography of certain written materialsconsulted in the preparation of this report is included below.General and Specialized Publications:American University Investigated by IRS, Tax Notes Today , 2007 TNT 39-8, Doc2007-4907 (February 27, 2007)Sanjai Bhagat & Bernard Black, The Non-Correlation Between Board Independence and Long-Term Firm Performance, 27 Iowa J. Corp. L. 231-72(2002)Kathleen M. Boozang, “Does an Independent Board Improve Nonprofit CorporateGovernance?,” 75 Tenn. L. Rev. 83 (2007)ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 63
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The Appropriate Role Of The Interna
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Withholding RequirementsACCOUNTING
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