This legal basics module of the Foundations 101 virtual seminar, offers an overview of all private foundations rules, from filing the Form 990-PF to public disclosure rules and the self-dealing rules. This survey of the rules will empower you to know when to raise questions with a legal professional. By the end of this module participants will be able to:
- Identify simple ways to follow the public disclosure rules
- Restate the definition of disqualified persons and know the three steps to identify potential self-dealing
Speaker: Darren B. Moore, Shareholder, Bourland, Wall & Wenzel, P.C.
Darren B. Moore’s practice focuses on the representation of nonprofit organizations and social enterprises. Darren advises clients on a wide range of tax and legal compliance issues including organization of various types of nonprofit and social enterprise entities, obtaining and maintaining tax-exempt status, risk management, employment issues, governance, and other business issues, as well as handling IRS audits, attorney general investigations, and litigation matters on behalf of his exempt organization clients.