Charity Governance: The Law or Best Practice?

Marcus S. Owens, Caplin & Drysdale

This session will discuss charity governance from the standpoint of federal tax administration, including the nature and scope of IRS authority, and the implications for IRS enforcement action. In particular, the linkage between the Form 990 and IRS audit activity will be examined, including "trip wire" questions on the return that could trigger IRS audit activity.

List of Sessions