Exempt Organizations Conference Webcast

Ethan has 20 years of experience delivering audit, accounting and consulting services to a range of clients, particularly in the not-for-profit sector. He provides clear and sound advice to finance, senior management and Boards of Directors. Ethan is an expert in helping clients overcome strategic planning challenges, as well as performing internal audits, yellow book audits, ensuring compliance, assisting with mergers and acquisitions, reviewing internal control structures and preparing audit packages for the annual audit. He has a successful track record of helping clients achieve their goals. Prior to joining WeiserMazars, Ethan led his own accounting and advisory practice. He has also worked at large regional firms servicing the not-for-profit industry. Ethan received his B.S. in Accounting from Touro College. He is a Certified Public Accountant in the State of New York. Ethan has Chaired the Tax Exempt Organizations Committee for the New York State Society of CPAs for three consecutive terms, chaired the NYSCCPA Tax Exempt Organizations conference for five consecutive years and testified before the New York State Senate – assisting them in crafting the NYS Nonprofit corporate laws.

James G. Sheehan, is the Chief of the New York State Attorney General’s Charities Bureau. In that role, he directs the bureau’s compliance and outreach efforts, as well as its investigations and litigation efforts whenever there are alleged improper activities by charities and other not-for-profit entities. A nationally recognized speaker on the use of data, analytics, and auditor work-product in compliance and regulatory oversight, he has more than 30 years of high-level experience as an attorney with the U.S. Department of Justice and with New York State and New York City governmental agencies.

Magdalena is a Managing Director and a member of the Nonprofit, Government & Healthcare Group and the National Non for Profit Technical Community Leader at CBIZ Advisors. With over 15 years of nonprofit industry experience, she provides tax services to a wide array of nonprofits, including charitable organizations, schools, social welfare organizations, affordable housing entities, professional associations, private foundations, healthcare organizations and hospitals. In addition to providing tax compliance services, Magdalena also provides tax planning and advisory services. She specializes in matters associated with unrelated business taxable income, where she focuses on navigating new reporting rules while managing and minimizing organizations’ tax exposure. She helps clients that have lobbying activities with various filing requirements and understanding complex rules. Magdalena helps private foundations navigate the complex rules of self-dealing and excise taxes. She has written many equivalency determinations for private foundations to help them with foreign giving. Magdalena works with organizations on the compensation of executives including various retirement and incentive plans. Her experience also includes serving clients with matters related to benefit plans and foreign tax filings. She represents her clients as an authorized representative before the Internal Revenue Service and various state agencies. Magdalena has published various articles on industry-specific tax matters and has served as a speaker at external and internal conferences. She is the past board chair of the NYSSCPA Exempt Organizations’ Committee.

Zachary Segal, CPA, is a senior manager in CohnReznick’s Long Island office as a member of the National Exempt Organization Tax Services (EOTS) practice and has over fifteen years of experience serving a variety of clients, including higher education institutions, public charities, healthcare organizations, affordable housing organizations, CDFIs, associations, and private foundations. His experience extends to tax-exempt clients with complex investment portfolios, managing compliance with IRS UBIT requirements, foreign filing requirements, and forms governed by the FinCEN. Zachary is a member of our Association and CDFI Sector Workgroups working better serve those industries. Zachary also has gained extensive knowledge assisting his clients in the area of tax compliance, including federal and state audits/notices ranging from exemption revocation, employment taxes, unrelated business income tax issues, and issues related to maintenance of tax-exempt status. Zachary also reviews tax returns, such as Form 5500, associated with retirement plans. Additionally, Zachary has served his clients in the areas of taxable organizations, including corporations (C-Corp/S-Corp) and partnerships, providing assistance with both compliance and consulting on complex matters.

Toby is a senior manager in KPMG’s Metro New York Development and Exempt Organizations (DEO) practice, concentrating exclusively on the tax‑exempt sector. She has 10 years of experience providing tax consulting and compliance services to a wide range of exempt organizations, including colleges and universities, healthcare systems, cultural institutions, exempt trusts, membership associations, private foundations, religious organizations, and other not‑for‑profit entities.

Within KPMG, Toby helps lead technology and standardization initiatives for the national DEO practice, regularly facilitates firm‑sponsored trainings, actively supports firm recruiting efforts, and is an active member of several Business Resource Groups (BRGs).

Toby currently serves as a Director for the TEGE Exempt Organizations Council, where she also Co‑Chairs both the Logistics Committee and the Sector Growth Committee. She was formerly the Chair of the Exempt Organizations Committee for the New York State Society of CPAs and remains an active member of the Committee. Toby was selected as a 2025 Emerging Leader by the New York State Society of CPAs.

Toby began her career in Chicago at a mid‑sized firm and relocated to New York in 2021. She holds a Bachelor of Science in Business Administration with a double specialization in Accounting and Management Information Systems (MIS) from The Ohio State University Fisher College of Business.

Ms. Roth specializes in the laws governing exempt organizations, including non-profit governance, development and fundraising, general corporate and financing transactions and collaborations and joint ventures with for-profit and non-profit entities. She advises nonprofits in a variety of fields, and has a particular expertise in the legal issues specific to museums and performing arts organizations, original visual and performance art commissions and licensing arrangements. She also is experienced in advising non-profits in financial distress and bankruptcy. Prior to joining Ewenstein & Roth, Ms. Roth served as General Counsel for the World Science Festival, a tax-exempt organization dedicated to engaging and inspiring the general public with science. As General Counsel, Ms. Roth provided ongoing advice on a wide range of issues, including employment, executive compensation, corporate sponsorship and fundraising, board development, IRS compliance and governance to the Board of Directors, senior management, and operating staff. Ms. Roth and Ewenstein & Roth are proud to continue serving the World Science Festival as Outside General Counsel. Ms. Roth served as Associate General Counsel for the Solomon R. Guggenheim Foundation and Museum for six years. At the Guggenheim, Ms. Roth served as primary counsel to the Museum’s Curatorial, Development and Finance departments, where she structured and negotiated complex art acquisitions and commissions, sponsorship and other donor arrangements, joint ventures with for-profit and non-profit entities, investments and financings. She also served as principal legal advisor to the Board’s Art & Museum Committee (the museum’s art acquisitions and collection policy committee). Ms. Roth trained as an associate at Cleary, Gottlieb, Steen & Hamilton, in the firm’s international corporate and litigation practices. She drafted and negotiated numerous multi-lateral financings, joint ventures, litigated in federal, state and bankruptcy court and conducted complex international arbitration. Ms. Roth served as law clerk to the Hon. John S. Martin, Jr., United States District Court, S.D.N.Y. Ms. Roth graduated from Harvard College (AB 1989) and Harvard Law School (JD 1993). She is a former member of the New York City Bar Association Committee on Nonprofit Organizations, currently serves on the Non-Profit Coordinating Committee of New York’s Government Relations Committee, and the Board of Trustees of the Stephen Wise Free Synagogue (where she leads the Governance Committee) and is a past faculty member of Legal Issues in Museum Administration, organized by ALI-ABA. Ms. Roth is admitted to practice in New York.

Lori McLaughlin is a partner in the tax services group at Crowe. She specializes in tax and strategic planning, consulting, and compliance for tax-exempt, charitable, and grantmaking entities. Lori has more than 32 years of experience providing services related to strategic planning, philanthropy advisory, governance, performance-based funding, and risk assessments.

I strive to work in an efficient and effective way that enables nonprofit clients to fund and further their goals. It is a privilege to do my part to support nonprofit clients as they make a positive impact on the communities they serve. Lauren has experience advising nonprofit organizations, including public charities, private foundations, social welfare organizations, and trade associations, in matters ranging from formation, applications for tax exemption, and governance to political law compliance, mergers, and asset sale transactions. She regularly counsels nonprofit organizations in their dealings with the Internal Revenue Service, the New York State Office of the Attorney General, and other state regulators. Prior to joining Carter Ledyard, Lauren was a Tax Associate at a New York big law firm where she covered a wide range of transactional tax-related matters, primarily supporting the firm’s Real Estate and Financial Restructuring Groups. Lauren was also a member of the firm’s Not-for-Profit Organizations Group.