8:30 AM – 8:40 AM
Welcome and Opening Remarks
Conference Co-Chair: Derek Flanagan, CPA
8:40 AM – 9:30 AM
CPE Credit: 1.0, Taxation
Charitable Solicitations and State Compliance
Speaker: Karen I. Wu, Esq., Partner, Perlman & Perlman, LLP
In this session, we will review the multi-state regulatory framework for charitable solicitation, highlighting the different categories of regulated organizations and fundraisers and their specific compliance requirements. We will also discuss recent areas of regulatory oversight, how internet-based fundraising impacts compliance requirements, and key regulatory updates.
9:30 AM – 10:45 AM
CPE Credit: 1.5, Specialized Knowledge
NYS Charities Bureau Update
Speaker: James Sheehan, Esq., Chief, Charities Bureau, New York State Office of the Attorney General
In this session, Mr. Sheehan will discuss new and current state issues affecting exempt organizations. He will discuss recent developments and updates pertaining specifically to New York State. Additionally, you'll hear directly from the Chief of the Charities Bureau on a variety of important topics, including mergers and acquisitions, dissolutions, and other popular initiatives.
10:45 AM – 11:00 AM
Break
11:00 AM – 12:15 PM
CPE Credit: 1.5, Taxation
A Year in Review and an Outlook on the Horizon for Tax-Exempt Entities
Speaker: Magdalena M. Czerniawski, CPA, MBA, Tax Partner, Insights FINP
This session will cover various current trends and topics in the exempt world including recent notices and updates to the IRS Forms 990, 990-PF, and 990-T, and recent NYS Department of State filings. It will also include various topics covered during the year in the NYSCPA Exempt Organizations Committee meetings.
12:15 PM – 1:15 PM
Lunch Break
1:15 PM – 2:05 PM
CPE Credit: 1.0, Taxation
Beyond Form 990-T: Managing UBI and Multi-State Compliance Risk
Speaker: Zachary Segal, CPA, Senior Manager, Exempt Organizations Tax Services, CohnReznick Advisory LLC
Whether reviewing current operations or considering new revenue-generating activities, organizations should understand the potential UBI and state tax implications. Learn practical strategies to identify exposures, evaluate opportunities, and manage compliance risk proactively.
2:05 PM – 2:55 PM
CPE Credit: 1.0, Taxation
NYS Board and Organizational Governance Compliance Requirements
Speaker: Matthew Esterabadi, Partner, Sensiba
This session will go beyond the bylaws to break down New York nonprofit governance requirements and will give practical best practices for organizations to better manage conflict-of-interest policies, audit committee oversight, whistleblower protection, and more.
2:55 PM – 3:10 PM
Break
3:10 PM – 4:00 PM
CPE Credit: 1.0, Taxation
Form 990 Compensation & Governance: A Practical Deep Dive
Speakers:
Toby Kerslake, CPA, Senior Manager, Tax Development & Exempt Organizations (DEO)
Iane Kharlam, EA, Manager, Tax Development & Exempt Organizations (DEO)
Form 990 compensation and governance disclosures remain one of the most scrutinized—and misunderstood—areas for higher education institutions and nonprofit entities. This session provides a practical, experience-driven deep dive into identifying reportable individuals on Part VII, evaluating officer versus key employee classification, and navigating the interconnected requirements of Schedules J and L.
4:00 PM – 4:50 PM
CPE Credit: 1.0, Taxation
Private Foundations - 990-PF Operational Considerations
Speaker: Lauren Simpson, J.D., Of Counsel, Morgan, Lewis & Bockius LLP
This session will cover key tax aspects of private foundation management, including self-dealing and private benefit prohibitions, minimum distribution requirements, and taxable expenditures.
4:50 PM – 5:00 PM
Closing Remarks
Conference Co-Chair: Derek Flanagan, CPA
