Resources

Publications

  • Helping Nonprofits Survive the IRS Backlog
    Law Week Colorado
  • Co-Author of three sections in the National Scholarship Providers Association Toolkit (2011)
    1. Donor-Advised Scholarship Funds
    2. Student Information: Record Retention, Access, Security and Destruction
    3. Tax Reporting and Withholding of Scholarships by Scholarship Providers
  • Author of chapter entitled “Uniform Prudent Management of Institutional Funds Act”
    A Guide for Colorado Nonprofit Organizations
  • Managing editor and author of chapters entitled “Public Charities, Private Foundations and Private Foundation Alternatives,”  “Types of Tax-Exempt Organizations” (2007, “Unrelated Business Income and the Doctrine of Commerciality” (2007)
    A Guide for Colorado Nonprofit Organizations
  • Big Changes Now. Bigger Changes Later? The New Legal Landscape for Charitable Organizations
    TRENDS
  • Treasury Department Revises Anti-Terrorist Financing Guidelines for Charitable Organizations
    Faegre.com
  • Nonprofits & Donors Begin Bracing for Sweeping Federal Reform Legislation
    Colorado Bar Association, Business Law Section Newsletter
  • Nonprofits and Sarbanes-Oxley: California Becomes the First State to Adopt Mini-Sarbanes Legislation for Nonprofits
    Colorado Bar Association, Business Law Section Newsletter
  • Tax-Exempt Financing for Code Section 501(c)(3) Organizations
    Colorado Lawyer
  • Taxation
    Annual Survey of Colorado Law
  • Garvey v. State Farm: California’s New Approach to Concurrent Causation
    Idaho Law Review

Presentations

  • Forming a Nonprofit: The Process Essentials
    Colorado Bar Association, Young Lawyers Division Download PowerPoint.
  • Charitable Solicitations and Gaming
    University of Colorado School of Law, Nonprofit Law Class
  • Getting Schooled on Scholarships: Taxation and Reporting Issues
    National Scholarship Providers Association Download PowerPoint.
  • The Big Picture: Legal Considerations for Scholarship Providers
    National Scholarship Providers Association Download PowerPoint.
  • Options for Social Enterprise: Using Nonprofit/For-profit combinations to Drive Mission
    BKD Not-for-Profit Seminar Download PowerPoint.
  • Donor-Advised Scholarship Funds: The Rhythm and Harmony of Donor Participation
    National Scholarship Providers Association Conference Download PowerPoint.
  • Nonprofit Legal Panel Discussion
    Colorado Nonprofit Financial Managers’ Peer Group
  • The Ins and Outs of UPMIFA: Investing, Spending and More
    Colorado Bar Association (2010) Download PowerPoint.
  • Scaling the Summit…Without Falling Into a Crevice: Legal Considerations for Scholarship Providers
    National Scholarship Providers Association  Download PowerPoint.
  • Program-Related Investments and the L3C Connection
    Colorado Association of Corporate Counsel Download PowerPoint.
  • Tax & Legal Issues for Small-Staffed Foundations
    Association of Small Foundations National Conference
  • Grants to Supporting Organizations After PPA
    Mountain Region of the Grants Managers Network
  • Charitable Reform and Scholarship Providers: It’s More than Academic!
    National Scholarship Providers Association Annual Conference
  • Critical Legal Developments for Endowment Funds
    Faegre & Benson Seminar
  • Settling the Dust: What Tax-Exempt Health Care Entities Will Need to do in Response to Tax Changes in 2006
    HFMA Colorado Chapter/CBA Health Law Section Joint Conference
  • Tasks of Leadership: Legal Issues
    Association of Small Foundations, Advanced Trustee Leadership Seminar
  • Unrelated Business Income: Sponsorships and Beyond
    15th Annual Institute on Advising Nonprofit Organizations in Colorado
  • Determining & Reporting Executive Compensation: Lessons Learned from IRS Audits
    Foundation Tax Group
  • Legal and Compliance Issues for Public/Private Foundations
    The Legacy League, Spring Training 2006: The Power of Athlete Giving
  • Executive Compensation: Lessons Learned from IRS Audits
    Rocky Mountain Endowment and Foundation Conference
  • Charitable Reforms: Preparing for the Storm
    Rocky Mountain Endowment and Foundation Conference
  • An Ounce of Prevention: Recognizing What Congress and the IRS Have in Mind for You
    HFMA Colorado Chapter, Annual Compliance Conference
  • Tax & Legal Issues of Small-Staffed Foundations
    Association of Small Foundations, Annual Trustee Leadership Seminar
  • Gifts of Property – Past, Present & Future
    Greater Denver Tax Council
  • New Corporate Governance Standards for Nonprofit & Privately-Held Companies
    Colorado Women’s Bar Association, Annual Convention
  • Gifts of Property: Abuses, Compliances & Enforcement Issues
    Colorado Bar Association, Annual Institute on Advising Nonprofit Organizations
  • Sarbanes-Oxley and Its Impact on Nonprofits
    Rocky Mountain Endowment and Foundation Conference
  • An Overview of Senate Finance Committee on Reforms and Best Practices in Tax-Exempt Organizations
    Rocky Mountain Endowment and Foundation Conference
  • Sarbanes-Oxley and Its Impact on Nonprofits
    Boulder Valley Community Foundation, Continuing Education Seminar for Professional Advisors
  • Sarbanes-Oxley and Its Impact on Foundations
    Foundation Tax Group, Quarterly Luncheon
  • Nonprofits Conducting Business Through Joint Ventures and Other Business Entities
    Colorado Bar Association, Annual Institute on Advising Nonprofit Organizations
  • Changes to An Organization: If, When and How the IRS Should Be Notified
    Colorado Society of CPAs, Annual Not-For-Profit Conference
  • Charitable Contributions of Small Business Interests
    Accountants’ Seminar
  • Legal Considerations for the Scholarship Provider (Reporting and Withholding Obligations for Scholarships to Foreign Students and Legal Considerations in Awarding Scholarships to Undocumented Aliens)
    National Scholarship Providers Association, Annual Conference
  • Taking the “Excess” Out of Excess Benefit Transactions: An Overview of Intermediate Sanctions
    Accountants’ Seminar
  • Creating Your Nonprofit Organization
    The Spot, Annual Workshop on Creating a Youth Center
  • Political Activity: What A Foundation Can and Cannot Do in an Election Year
    Foundation Tax Group, Quarterly Luncheon
  • Governance of Nonprofit Organizations: Roles, Responsibilities, Risk and Prevention
    Rocky Mountain Endowment and Foundation Conference
  • Tax Exempt Bond Financing: Keeping Up-to-Date
    American Bar Association, Forum on Affordable Housing and Community Development Law
  • Legal Update (Use of LLCs by Nonprofits, Joint Ventures Involving Nonprofits, Nonprofit to For Profit Conversions and Corporate Sponsorship)
    Colorado Society of CPAs, Annual Not-For-Profit Conference
  • Foundations and Scholarships
    Foundation Tax Group, Quarterly Luncheon
  • Nuts and Bolts of Tax-Exempt Financing for 501(c)(3) Organizations
    Lorman Educational Services, Public Charities in Colorado Conference
  • Postal Privileges: Pitfalls for the Unwary and Recent Developments
    Lorman Educational Services, Public Charities in Colorado Conference
  • Fundraising Issues and Compliance
    Lorman Educational Services, Public Charities in Colorado Conference
  • Colorado State Tax Exemption Issues
    Lorman Educational Services, Public Charities in Colorado Conference
  • Due Diligence and Documentation
    Panelist, Bond Attorneys’ Workshop, National Association of Bond Lawyer

Case Studies

A Flawless Application Process Gives Boulder B-cycle its Coveted Tax-Exempt Status

Boulder B-cycle is like many new nonprofits – dependent on contributions and financial support to fulfill its mission. So not having its 501(c)(3) or tax-exempt status presented Boulder B-cycle with a challenge. Donors of all sizes wanted to be able to make tax deductible donations and were waiting to contribute until they could do so.

Boulder B-cycle realized they needed a legal partner with specialized expertise, someone who knew their nonprofit world, to help them complete the application process for becoming a 501(c)(3).  The Leaffer Law Group, known for providing cutting-edge legal counsel exclusively to foundations and nonprofits, had also filed the application for Denver Bike Sharing and knew exactly what the Boulder organization needed.

“We were charting somewhat new territory with a wide range of legal implications so we knew our application had to be flawless,” said Elizabeth Train, Boulder B-cycle’s Executive Director.  “Because of our business structure, meaning we take in some revenue, there was significant value and comfort in knowing that Leaffer Law could guide us in dotting our I’s and crossing our T’s.”

Finding specialized nonprofit legal expertise was key for Boulder B-cycle; however, working with a true community partner was equally as important.

“We believe in the vital role the nonprofit sector plays in serving our communities,” said Karen Leaffer, Leaffer Law’s managing partner. “That is why we are dedicated to serving nonprofits like Boulder B-cycle and look forward to seeing their organization and fundraising flourish.”

Mission Accomplished:  With a good business and legal foundation, Boulder B-cycle is delivering on its mission to provide an environmentally friendly, financially sustainable, affordable transportation option for the community.

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