The Marquette Legal Initiative for Nonprofit Corporations [M-LINC]

Educational Programs

M-LINC hosts educational programs for nonprofit employees, volunteers and directors. These educational programs cover important legal issues for small and mid-sized nonprofits including:

Common Employment Law Issues for Nonprofits, Including Suggested Personnel Policies
Governance Policies Referenced on the New Form 990
What to Think About Before Forming a New 501(c)(3) Organization
Complying With the Excess Benefits Rules
Fundraising and Revenue Generating Activities for Nonprofits
Federal and State Reporting Requirements
Nonprofits in the Age of the Internet
Risk Management for Nonprofits
Common Real Estate Law Issues for Nonprofits, Including the Property Tax Exemption

Please consider attending one of our upcoming educational programs:

Nonprofit Law 101
April 2012

Past Educational Programs

Nonprofit Law 101
June 28, 2011

If your nonprofit does not have a lawyer on staff it may not be well informed about the laws that apply to all 501(c)(3) organizations. This program will cover a medly of laws and requirements that you should be aware of, including:

Unrelated business income tax;
IRS Form 990;
Registering to solicit funds (i.e., fundraising);
Required documentation for contributions to the nonprofit;
Property tax exemption;
Attorney General oversight of nonprofits in Wisconsin; and
Lobbying rules and limitations

Operating a Nonprofit in Wisconsin: What You Should Know After Forming a New Organization
April 8, 2011

Nonprofit organizations are subject to a medley of legal requirements and suggested procedures that are particular to such organizations. This program will highlight a handful of the requirements and procedures that those operating or advising Wisconsin nonprofit organizations must understand. Such issues include: Required and Suggested Documentation to Donors; Transparency and Governance–IRS Form 990 and Governance Policies; Lobbying Restrictions; Annual Reporting Requirements, Including Registering for Fundraising; Handling Conflicts of Interest; Suggested Procedure for Approving Compensation; Unrelated Business Income Tax and Distinctions Between 501(c)(3) and 501(c)(4) Organizations.

Presenters:
James H. Hall, Jr., Hall, Burce & Olson SC
Karin Holmberg Werner, Marquette Law School, Marquette Legal Initiative for Nonprofit Corporations

Ethical Issues Arising in Service on a Nonprofit Board and/or for Attorneys Representing Nonprofit Clients
December 6, 2010

This CLE will review case studies that explore ethical issues that may arise during the course of service on a nonprofit board as well as their legal implications under federal and Wisconsin law. Such issues often involve approval of executive compensation and conflicts of interest. Additionally, this CLE will address potential ethical issues that may arise when an attorney represents a nonprofit client. This program should be of interest to all Wisconsin attorneys who serve on nonprofit boards as well as attorneys who represent nonprofit clients.

Speakers: Teig Whaley Smith and Karin Holmberg Werner

Program Outline

Nonprofit Law 101
November 10, 2010

Unrelated business income tax;
IRS Form 990;
Registering to solicit funds (i.e., fundraising);
Required documentation for contributions to the nonprofit;
Property tax exemption;
Attorney General oversight of nonprofits in Wisconsin; and
Lobbying rules and limitations

Hot Topics in Nonprofit Law CLE
November 3, 2010

Distinctions Between Private Foundations and Public Charities (Lynette Zigman)
What does it mean to be classified as a public charity versus a private foundation? When will large donations or endowments cause the charity to lose its public charity status? Revisit the rules and the consequences – refresh your knowledge to protect your charities.

What Is “Collaboration”? A Legal Perspective for Nonprofits (Melissa Auchard Scholz)
The nonprofit world is abuzz with ideas about collaboration. Consider what that term means from a legal perspective. We will look at joint programming, sharing administrative services, fiscal sponsorship arrangements, and merger.

IP for Nonprofits in the Internet Age (Lydie A. Hudson)
If you are promoting your cause on the Internet or distributing valuable content online, be aware of how trademark and copyright laws may help you. If you are collecting visitor information from your website, understand how its use is restricted.

Panelists:

Lynette Zigman, Foley & Lardner LLP
Melissa Auchard Scholz, Scholz Nonprofit Law LLC
Lydie A. Hudson, Hudson Law, LLC

Complimentary Visitor Parking is available in the Eckstein Hall Underground Parking Structure (11th Street level – between Wisconsin and Clybourn or Clybourn level – turn west from 11th, first driveway looks like a loading dock). We recommend you try the 11th Street level first. Enter the lot, pull a ticket, and find an open parking space. Once parked, follow signs to the elevator. Take the elevator to the main floor which opens to the foyer, and go to the Welcome Desk to get your parking ticket validated so that you will not have to pay for parking when exiting. If the lots are full, please proceed to the Wells Street Structure, Wells Street between 12th and 13th Streets ($5).

Board Member Roles, Responsibilities, Liabilities and Protections
October 27, 2010

This program will address the legal and fiduciary obligations of members of the board of directors of a nonprofit organization, including:

The roles, responsibilities and proper activities of the board of directors of a nonprofit organization.
The potential liabilities of board members.
How to handle conflicts of interest and case examples of such conflicts.
Policies and best practices in governance that boards should be aware of.

Governance Policy Workshop
October 13, 2010

Will your nonprofit have to fill out the newly revamped IRS Form 990 this year for the first time? The form is now required for organizations with between $250,000 and $500,000 in gross receipts. If so, the new IRS Form 990 asks whether your nonprofit has adopted a number of governance policies. Such policies include conflict of interest, document retention, expense reimbursement, corporate minutes, executive compensation and whistleblower policies. This workshop will provide model policies that your nonprofit can use and/or adapt so that it can complete its next Form 990 and answer “yes” when the IRS asks whether it has such governance policies in place.

Nonprofit Property Tax Exemption – The Law and Its Implementation
June 8, 2010

Speakers: Kevin Kearns, Tim Radelet, Margaret Derus
University of Wisconsin – Milwaukee
Co-sponsored by UWM’s Helen Bader Institute for Nonprofit Management

This program is co-sponsored by the Helen Bader Institute for Nonprofit Management at the University of Wisconsin-Milwaukee and the Marquette Legal Initiative for Nonprofit Corporations, a public service program of Marquette University Law School

The growing fiscal challenges facing municipalities across the country are magnifying the importance of property tax as a source of revenue and increasing the controversy over property tax exemptions for charitable organizations. Pittsburgh has become a hotbed of activity where nonprofit property tax exemptions are being challenged, and similar tensions are surfacing in Wisconsin communities. What's at stake? Please join us as we explore this issue from a range of perspectives, including:

A public policy overview of national trends in the property tax exemption for nonprofit organizations, with some lessons from Pittsburgh
The local context: a patchwork of exemptions in Wisconsin
A special case in Wisconsin: nonprofit-owned rental housing
A city assessor's perspective on the property tax exemption
Implications of challenges to property tax exemption for nonprofit organizations

Panelists include:

Margaret M. Derus, Attorney, Reinhart Boerner Van Deuren S.C.
Kevin Kearns, Professor of Public Policy, University of Pittsburgh
Timothy J. Radelet, General Counsel, Wisconsin Housing and Economic Development Authority
Peter Weissenfluh, Chief Assessor, City of Milwaukee Assessor's Office

Listen to the webcast.

Serving on Nonprofit Boards
May 21, 2010

Association of Corporate Counsel, Wisconsin Chapter, Annual Conference
Elkhart Lake, WI

Many attorneys, including in-house counsel, are asked at some point in their career to serve on a nonprofit board or to represent a nonprofit organization. Such commitments give rise to ethical questions and considerations. This session will highlight Wisconsin and federal law, as well as best practices and key case examples, to provide some guidance for in-house counsel serving the nonprofit sector.

Legal Issues in Managing Volunteers and Legal Protections for Volunteers
February 4, 2010

What is a volunteer? Are your staff members volunteers or employees? What laws apply and don’t apply to volunteers? Should a nonprofit screen its potential volunteers and, if so, how? How should the nonprofit conduct background checks? When and how can a nonprofit be held liable for the negligent acts of its volunteers? Can a nonprofit’s volunteers be sued? What procedures can reduce the risk of liability to volunteers? This workshop will also discuss the federal Volunteer Protection Act, which affords protections to nonprofit volunteers, including volunteer board members, and other state-specific protections that reduce or guard against volunteer liability.

Governance Policy Workshop
Nonprofit Center of Milwaukee
January 28, 2010

Will your nonprofit have to fill out the newly revamped IRS Form 990 this year for the first time? Or will it have to next year? If so, the new IRS Form 990 asks whether your nonprofit has adopted a number of governance policies. Such policies include conflict of interest, document retention, expense reimbursement, corporate minutes, executive compensation and whistleblower policies. This workshop will provide model policies that your nonprofit can use and/or adapt so that it can complete its next Form 990 and answer “yes” when the IRS asks whether it has such governance policies in place.
Workshop PowerPoint

Ethical Issues Arising in Service on a Nonprofit Board and/or for Attorneys Representing Nonprofit Clients
January 11, 2010

The Role of the Wisconsin Attorney General in Charity Oversight:
A Review of Past Practice, Current Law, and Their Implications
Thursday, October 8

Historically, the Wisconsin Attorney General has played a limited public role in charity oversight, focusing mostly on some regulation of fundraising under the auspices of consumer protection. Recently, however, Wisconsin Attorney General J.B. Van Hollen has challenged that “quiet” role. In April 2009, he filed a motion to intervene in the litigation involving a Wisconsin nonprofit corporation, the Conserve School, a case that garnered national attention. The judge’s ruling in this case has highlighted constitutional and statutory constraints on the Wisconsin Attorney General’s authority to act.
Listen to the webcast.

Tips for Nonprofits in the Current Economic Climate: Mergers, Joint Ventures, Generating Income, Reducing Labor Costs, Dissolution, Etc.
July 14, 2009

Is your nonprofit struggling to make ends meet in 2009? You're not alone. This presentation will address a few steps that could help your organization make it through 2009. Many nonprofits are currently looking into alternative ways to raise funds, including joint ventures with for profit businesses, sharing services or costs with other nonprofits, and offering services for a fee to the general public. We will discuss the IRS implications of alternative fundraising methods. This presentation will also address how a nonprofit can reduce its labor costs, how to modify contracts to save funds, whether to consider re-negotiating the nonprofit's lease (i.e., what to do when you can no longer afford or do not need all of your space) and when dissolution may be appropriate.

Lobbying 101: A Guide to Effective and Legal Lobbying for Nonprofits
Wisconsin Nonprofits Association Annual Summit
June 1-2, 2009

Increasingly, nonprofit organizations understand that the success of their missions may necessitate some lobbying activity. Nonprofits' lobbying activities may present a potential source of legal trouble if a nonprofit exceeds the limits on lobbying activity permitted for 501(c)(3) organizations. This workshop will help your organization decipher and navigate the rules that govern nonprofit lobbying.