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 IssuesWilliam Powers, Jr., Chairman of the Special Investigation <strong>Committee</strong>, Reportof Investigation by the Special Investigative <strong>Committee</strong> of the Board ofDirectors of Enron Corp., Feb. 1, 2002Principles for Good Governance and Ethical Practice: A Guide for Charities andFoundations, Panel on the Nonprofit Sector, Independent Sector ed., 2007,available at http://www.nonprofitpanel.org/report/principles/Principles_Guide.pdfReport to Congress and the NonProfit Sector on Governance, Transparencyand Accountability, Panel on the Nonprofit Sector, Independent Sector ed.,2005Stewardship Principles and Practices for Independent Foundations,Nov. 7, 2005, available athttp://www.cof.org/files/Documents/Stewardship%20Principles%20%20Best%20Practices%20Initiative/Independent/Independent_Principles_-_FINAL.pdfStrengthening the Transparency, Governance, and Accountability of CharitableOrganizations: A Final Report to Congress and the Nonprofit Sector Panel onthe Nonprofit Sector, Independent Sector ed., 2005Supplement: Strengthening the Transparency, Governance, and Accountabilityof Charitable Organizations: A Final Report to Congress and the NonprofitSector, Panel on the Nonprofit Sector, Independent Sector ed., 2006The 2007 Grant Thornton LLP National Board Governance Survey for Not-for-Profit OrganizationsArticles on For-Profit Governance:Sanjai Bhagat and Bernard Black, “The Uncertain Relationship Between BoardComposition and Firm Performance,” 54 Bus. Law. 921 (1999)Sanjai Bhagat, Dennis C. Carey and Charles M. Elson, “Director Ownership,Corporate performance, and Management Turnover,” 54 Bus. Law. 885 (1999)Arnoud W.A. Boot and Jonathan R. Macey, “Monitoring Corporate Performance:the Role of Objectivity, Proximity, and Adaptability in Corporate Governance,” 89Cornell L. Rev. 356 (2004)Robert Charles Clark, “Corporate Governance Changes in the Wake of theSarbanes-Oxley Act: A Morality Tale for the Policymakers Too,” Harvard John M.Olin Discussion Paper Series No. 525 (2005)Benjamin E. Hermalin and Michael S. Weisbach, “Endogenously Chosen Boardsof Directors and Their Monitoring of the CEO,” 88 Am. Econ. Rev. 1 (1988)ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 68
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesMichael Klausner, “the Limits of Corporate Law in Promoting Good CorporateGovernance, in Restoring Trust in American Business,” Jay W. Losch, LeslieBerlowitz & Andy Zelleke eds., 2005April Klein, “Afflicted Directors: Puppets of Management or Effective Directors?”N.Y.U. Law and Economics Research Paper #CLB-98-010, 1998David F. Larcker, Scott A. Richardson and Irem Tuna, “Does CorporateGovernance Really Matter?” Wharton School Research Paper #1281, 2004Ira M. Millstein and Paul W. MacAvoy, “The Active Board of Directors andPerformance of the Large Publicly Traded Corporation, 98 Colum. L. Rev. 1283(1998)Mark S. Mizruchi, “Who Controls Whom? An Examination of the RelationBetween Management and Boards of Directors in Large American Corporations,”8 Acad. Of Man. Rev. 3 (1983)Roberta Romano, “The Sarbanes-Oxley Act and Making the Quack CorporateGovernance,” Yale Law and Economics Research Paper 297 (2004)Andrei Shiefer and Robert W. Vishny, “A Survey of Corporate Governance,” 52 J.Fin. 2 (1997)Michael Useem, “How Well-Run Boards Make Decisions,” Harvard BusinessReview, Nov 2006Articles from the Boston Globe:Marcella Bombardieri and Walter V. Robinson, “Wealthiest Nonprofits Favoredby Foundations,” The Boston Globe, The New York Times Company,Jan 11, 2004, 2006Matthew Carroll, “Philanthropist’s Millions Enrich Family Retainers,” The BostonGlobe, The New York Times Company, Dec 21, 2003Beth Healy, “Charity in Worcester an Insiders’ Game,” The Boston Globe, TheNew York Times Company, Dec 17, 2003Beth Healy, “Charity Money Funding Perks,” The Boston Globe, The New YorkTimes Company, Nov 9, 2003Beth Healy, “Foundation’s Sale of Nonprofit Hospital a Windfall for One Trustee,”The Boston Globe, The New York Times Company, Oct 9, 2003Beth Healy, “Foundations Veer into Business,” The Boston Globe, The New YorkTimes Company, Dec 3, 2003ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 69
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ADVISORY COMMITTEE ON TAX EXEMPT AN
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MEMBER BIOGRAPHIESGOVERNMENT ENTITI
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GENERAL REPORTOF THEADVISORY COMMIT
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General Report of the Advis
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Improving the Employee Plans Compli
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EXHIBIT DSubmission Type:(insert fr
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EXHIBIT D (CONTINUED)18. Descriptio
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EXHIBIT D (CONTINUED)VCP CHECKLISTT
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EXHIBIT D (CONTINUED)23. Have you i
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EXHIBIT D (CONTINUED)Instructions f
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EXHIBIT D (CONTINUED)23. Under Exam
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ADVISORY COMMITTEE ONTAX EXEMPT AND
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The Appropriate Role Of The Interna
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PROTECTING PLAN BENEFITS:IMPROVING
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Tax Treatment Of Cellular Telephone
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IRC, 2007-CODE-VOL, SEC. 280F. LIMI
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15. Special Rules for Various Types
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Withholding RequirementsACCOUNTING
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