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

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