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Fourth Annual Private Foundation National Conference

Seattle, WA • May 23 and 24, 2013

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Register today!Call 715-835-5900 or visit foxmoor-ce.com now! View continuing education credit information inside the brochure.

Registration InformationLocation & Accommodations................................................. Seattle Marriott - Waterfront206-443-5000 •www.Marriott.com/seawf2100 Alaskan Way • Seattle, WA 98121Foxmoor Continuing Education has secured a limited block of rooms on a first come, first-serve basis at a group rate of $239.00 per night for a single or double room. Dates available are Wednesday, May 22 and Thursday, May 23. The room block will be held until May 1. After the block is filled, rooms will be filled on a space and rate availability basis only. Call 206-443-5000 and mention Private Foundation to book a room and receive the group rate.

Cost To Attend................................................. $599 per person prior to April 23, 2013 $699 per person after April 23, 2013 $499 Group registration(when registering 4+ at the same time. *No refunds will be made for the group discount, but substitutions are permitted any time.)

It’s easy to register. Enroll today!• Register online at foxmoor-ce.com.• Fill out and mail or fax the attached form.• Call (715) 835-5900.

Pre-registration is recommended. Walk-ins will be accepted if space is available. You will be contacted if any scheduling changes occur. Cancellations must be made at least 48 hours before the start of the seminar (CDT), to receive a full tuition refund, minus a $45 service charge for each registrant. If you cancel after that time, you may choose to apply a credit toward another seminar or toward the CD/manual package or the manual. You may also send another person to take your place.

©2013 Foxmoor Continuing Education SD #13535a and #13535b SEAT

Register[ ] Yes, I will attend. [ ] $599 per person prior to April 23, 2013 [ ] $699 per person after April 23, 2013 [ ] $499 Group Registration when registering 4+ at the same time. No, I am not attending. Please send me the CD/Manual Package or Manual[ ]$399 No, I am not attending. Please send me the CD/Manual package. KIT026032[ ]$199 No, I am not attending. Please send me the manual. ZNM026032 (Shipping/handling included) This product is not approved for any continuing education credits. Product will ship UPS. Allow five weeks from the seminar date for delivery. Will not ship to PO Boxes.

REFERENCE MATERIALS............................................................................................................ [ ] $257.50 SAM026034 Private Foundations: Tax Law and Compliance, 3rd Edition [ ] $150.00 SAM026033 Private Foundations: Tax Law and Compliance 2013 Cumulative Supplement, 3rd Edition [ ] $250.00 SAM025235 Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition

TAX CALCULATION For product orders only, NOT for the live seminar....................................................................................................................... Product Total: $...................... Tax: $........................... Total Amount: $...........................

PAYMENT INFORMATION......................................................................................................................[ ] Check Enclosed Payable to Foxmoor Continuing Education[ ] Credit Card MasterCard, Visa, American Express, or Discover

Card Number: _____________________________ Expiration Date: _______________________

Cardholder Name: __________________________ Signature: ___________________________

Email: ______________________________________________________________________

REGISTRANT INFORMATION......................................................................................................................Company/Firm: _________________________________________________________________

Address: ______________________________________________________________________

City: ____________________________________ State: _________ Zip: _______________

Phone: _________________________________ [ ] Special accommodations needed. Contact me.

Complete the following for each registrant. Attach duplicate forms if necessary.

Name: _______________________________________________________________________

Position: ______________________________________________________________________

Name: _______________________________________________________________________

Position: ______________________________________________________________________

Name: _______________________________________________________________________

Position: ______________________________________________________________________

Program # SD 13535a and 13535b SEAT

SCHE

DULE

Thursday, May 237:00 AM Registration 7:45 AM Conference 12:00 PM Lunch presentation (Trends in Family Philanthropy) 1:15 PM Conference 5:00 PM Networking Social Hour Friday, May 24 7:30 AM Registration 8:00 AM Conference 12:00 PM Lunch presentation (Ask the Experts) 1:30 PM Conference 3:00 PM Conference Ends

CREDITS FOR ATTORNEYS................................................. This seminar qualifies for 12.0 CLE hours for attorneys licensed in California, Ohio, Pennsylvania, and Texas, 11.0 hours in Washington, and 13.0 hours in Oregon. It qualifies for 14.5 traditional format, Areas of Professional Practice hours for experienced and newly admitted attorneys in New York. Continuing legal education credit has been applied for, and is pending, for Idaho attorneys. Attorneys who wish to obtain CLE credit in other states need to contact Foxmoor Continuing Education to request CLE credit approval. To assure approval before the event occurs, requests need to be made as soon as possible. Due to fees for CLE sponsors, Florida attorneys need apply for course approval themselves (no fee).

CREDITS FOR ACCOUNTANTS................................................. This seminar qualifies for up to 14 CPE credit hours for accountants in states that accept sponsors listed on the NASBA National Registry of CPE Sponsors. Please read the following NASBA statement: HalfMoon Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. Sponsor No. 103015. Maximum Credit Hours: 14 CPE credits (based on a 50 minute credit hour); Field of Study: Business Management and Organization; Prerequisite: Basic Knowledge of Private Foundations; Level of Knowledge: Intermediate; Teaching/Delivery Method: Group Live; Advance Preparation: None. HalfMoon Education has entered into a continuing education agreement with the New York State Board for Public Accountancy as a continuing education sponsor (License No. 001570). This agreement does not constitute an approval of this CPE program. This course offers up to 14 CPE credit hours (Advisory Services) for New York accountants. HalfMoon Education Inc. is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of this CPE program. Review NASBA statement above.

CREDITS FOR CERTIFIED FINANCIAL PLANNERS................................................................... Foxmoor Continuing Education, a division of HalfMoon Education Inc., is a CFP Board-registered continuing education sponsor. The Certified Financial Planner Board of Standards, Inc., has granted 12.0 hours of continuing education credit for the completion of this seminar.

Detach entire panel and fax or mail it. Fax it to: Or mail to: 715-835-6066 Foxmoor Continuing Education PO Box 278 Altoona, WI 54720-0278

Private Foundations: Tax Law and Compliance, 3rd Edition With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually-updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations. $257.50 Product Code: SAM026034.....................................................................................................Private Foundations: Tax Law and Compliance 2013 Cumulative Supplement, 3rd Edition The much-needed, annually-updated treatise containing a summary of the federal tax rules applicable to private foundations. With more than 80,000 private foundations in the United States and the increasing scrutiny of the IRS, this essential supplement provides you with an extensive analysis of the tax regulations and other law for foundations. Written by two of the country’s leading legal authorities on private foundations, this revised and expanded edition includes practical tax compliance suggestions and in-depth legal explanations. •Covers everything from organizing and applying for tax-exempt status and managing mandatory distribution to reporting annually to the IRS and winding up a foundation’s affairs •Builds logically from fundamental concepts and explanations to more complex organizational and legal issues •Other titles by author Bruce R. Hopkins: The Law of Tax-Exempt Organizations, Tenth Edition, The Law of Fundraising, Fourth Edition, and many more•Other titles by author Jody Blazek: Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition, Revised Form 990, IRS Form 1023 Preparation Guide, and Nonprofit Financial Planning Made Easy, which captures all-new developments in the private foundations arena. This edition and new cumulative supplement present you with line-by-line instructions,sample-filled IRS forms, and complete citations. $150.00 Product Code: SAM026033..................................................................................................................................Tax Planning and Compliance for Tax-Exempt Organizations Fifth Edition An essential, timesaving guide for accountants, lawyers, nonprofit executives and directors, consultants, and volunteers. This book is an indispensable guide to navigating the complex maze of nonprofit tax rules and regulations. It provides clear and fully-cited description of the requirements for the various categories of tax-exempt entities from public charities, private foundations, civic associations, business leagues, and social clubs to title-holding companies and governmental entities. Practical guidance on potential for income tax on revenue-producing enterprises along with explanations of many exceptions to taxability are included. Issues raised by Internet activity, advertising, publishing, providing services, and much more are explained. This useful guide covers the many significant issues facing nonprofit organizations, including compensation and possible private inurement, affiliation, separations and mergers, donor disclosures, lobbying and electioneering, and employment taxes. • Offers a supplemental, annual update to keep subscribers current on relevant changes in IRS forms, requirements, and related tax procedures • Includes easy-to-use checklists highlighting such critical concerns as tax-exempt eligibility, reporting to the IRS, and comprehensive tax compliance issues • Features a variety of sample documents for private foundations, including penalty abatement requests and sharing space agreements • Provides helpful practice aids, such as a comparison of the differences between public and private charities, charts reflecting lobbying limits for different types of entities, and listings of rulings and cases that illustrate permissible activity for each type of organization compared to impermissible activity Filled with practical tips and suggestions for handling such critical situations as preparing for and surviving an IRS examination, Tax Planning and Compliance for Tax-Exempt Organizations, Fifth Edition provides guidance on the significant issues facing nonprofit organizations. $250.00 Product Code:SAM025235

DAY ONE AGENDA.................................................. Primer on Private Foundations

• Excise tax on net investment income • Self-dealing • Minimum investment return and the five percent distribution requirement• Excess business holdings• Jeopardizing investments • Taxable expenditures

Foundation Source Study on “The Rest of the Foundations”

Effectively Understanding and Evaluating Grantee Indirect Costs

• Indirect costs and how to differentiate them from management and general costs• Grantee indirect cost evaluation policies• Evaluation of grantee indirect costs • Development of reasonable policies given different types of grant recipients• Viewing grantee indirect costs holistically

Trends in Family Philanthropy (Lunch Presentation)

• National Center for Family Philanthropy’s (NCFP) new study, “Working Together for Common Purpose: Family Philanthropy Through the Family Office” • Preview of NCFP’s 2013 research effort focusing on trends in family philanthropy

Uncovering Alternative Investment Disclosures

• Domestic and foreign investments• Categorizing net investment and unrelated business taxable income• Handling federal, state, and foreign disclosures

Self-dealing Case Studies• What is it? • How to avoid it? • Once you have it, how do you correct it? • What are the penalties?

DAY TWO AGENDA.................................................. Excess Business Holdings Primer and Beyond

• Primer on excess business holdings • Watching for excess business holdings in a modern, diversified investment portfolio

Operating Foundations and Direct Charitable Activities of Non-Operating Foundations

• Operating foundations • Foundations with direct charitable activities• What is the difference and why it matters

Private Foundations Can’t Influence the Government? Think Again.

• IRS regulations and rulings on private foundation and public charity advocacy• Understand hazards surrounding limitations on private foundations• Examples of well-designed and effective foundation advocacy programs

National Association of College and University Business Officers (NACUBO) Study and Strategies for Success: Effectively Navigating the Evolving Capital Market Environment

• Major investment trends for tax-exempt investors • Highlights from the 2012 NACUBO survey of foundations and endowments• Long term asset allocation trends and performance • Evolution of investment policies and practices to meet the demands of changing capital markets • Differences in various types of financial advisors • Best practices in selecting an investment

EXHIBITORS WANTED

Take advantage of the opportunity to showcase your products and services to key professionals at this national conference. Set up a table to maximize your visibility and network with conference attendees.

Reserve your table today, call 715-835-5900.

To register call 715-835-5900 or visit foxmoor-ce.com now!

To register call 715-835-5900 or visit foxmoor-ce.com now!

Reference Materials Agenda

Social Hour Sponsored by Clark Nuber, P.S.

Jody Blazek Partner at Blazek & VetterlingMs. Blazek focuses on tax and financial services for exempt organizations and the individuals who create, fund, and work with them. Blazek & Vetterling provides tax compliance, auditing, and planning services to over 400 nonprofit organizations. Ms. Blazek serves on the Financial Accounting and Transparency Group created by Independent Sector to support the Panel on the Nonprofit Sector reports to the Senate Finance Committee. She is past chair of the AICPA Tax-Exempt Organizations Resource Panel and a member of the 990s Task Force and 1023 Task Force.

Gregory L. Colvin Principal at Adler & ColvinThe law firm specializes in the representation of nonprofit organizations and their donors. Mr. Colvin has taught as an Adjunct Professor at the University of San Francisco, Institute for Nonprofit Organization Management. He has written over 30 articles and presented numerous seminars on IRS political and lobbying rules, fiscal sponsorship, donor advised funds, and anonymous giving. He served as the Co-Chair of the Subcommittee on Political & Lobbying Organizations and Activities of the Exempt Organizations Committee of the Tax Section of the American Bar Association from 1991 to 2009.

David Drews Client Manager at Cornerstone Advisors, Inc.Mr. Drews joined Cornerstone Advisors in 1997 and he has more than 25 years of experience in finance, investments, and accounting. Prior to joining Cornerstone, he served as a CPA for Simpson Investment Company’s international operations and as a CPA for Ernst & Young. Mr. Drew’s practice emphasis is on management of all aspects of investing, as well as design of customized portfolios comprised of complementary assets to optimize risk adjusted returns. His clients include public charities, endowments and private foundations; wealthy individuals and families with complex financial needs; business owners and senior executives; and physicians and dentists.

Jennifer Becker Harris Senior Tax Manager at Clark Nuber, P.S. Ms. Harris specializes in tax-exempt organizations and high net-worth individuals. Her practice primarily focuses on consulting and compliance for private foundations and public charities including international matters, alternative investments, excise tax planning, payout issues, unrelated business income tax, fundraising events, corporate governance, and IRS controversey. Ms. Harris is a co-author and editor of the CCH Form 990 Compliance Guide, by Clark Nuber.

Jeffrey Haskell Chief Legal Officer at Foundation SourceFoundation Source is the nation’s largest provider of support services for private foundations. Mr. Haskell has been with the company since its inception in 2000 and is responsible for providing expert guidance on legal and tax issues to the foundations that the company serves. He provides guidance to a team of attorneys, accountants, and support professionals who provide tax reporting services to clients, as well as support to foundations and their advisors on a range of issues.

Audrey Haberman Managing Partner at The Giving PracticeBefore joining The Giving Practice, Ms. Haberman was the executive director for 11 years at Pride Foundation, an organization nationally recognized for its innovative models of philanthropy. Under her leadership, the foundation grew from a staff of 5 to 16 and grants increased from $400,000 to over $6 million per year. Prior to Pride Foundation, she worked for over 10 years in the field of sexual assault prevention before joining the Women’s Funding Alliance in 1995. Her involvement with Philanthropy Northwest began when she joined the Membership Committee in 1999. She served on the board for six years and has been an instructor for Philanthropy Northwest’s Best Practices in Grantmaking: Essential Skills and Strategies for the last three years. Ms. Haberman also presented and facilitated discussions at Philanthropy Northwest conferences on a variety of issues, including funding in rural areas, social justice, advocacy, and leadership.

Rob Lin Senior Director of Finance at The Infectious Disease Research Institute Dr. Lin brings a passion for healthcare issues to the Institute’s fiscal and strategic management. Previously, Dr. Lin was Deputy Director in Financial Planning & Analysis at the Bill & Melinda Gates Foundation. Prior to that, he worked in Corporate Development at Millennium Pharmaceuticals and as a Senior Consultant with Dean & Company Strategy Consultants. He earned a Ph.D. degree in Human Genetics at Harvard University. Dr. Lin is a CFA charter holder, as well as a term member of the Council on Foreign Relations.

Jennifer Mace Tax Manager at Clark Nuber, P.S. Ms. Mace supports private foundations and public charities with their required foreign disclosures and related international alternative investments reporting. Her practice primarily focuses on consulting and compliance for domestic and foreign corporations and pass-thru entities specializing in technology and engineering. She provides comprehensive structuring for inbound and outbound international business expansion and investment, foreign tax credit maximization analysis, and consulting with respect to entity selection and equity compensation.

Randy Main Vice President & Chief Financial Officer at The Fred Hutchison Cancer Research Center Since 1984, Mr. Main has had a broad responsibility for all financial operations, capital structure, and expense management of the Center. Mr. Main is the past president of the Association of Independent Research Institutes, having previously served as treasurer. He is a board member and treasurer of the Seattle Institute for Biomedical and Clinical Research, a past board member and treasurer of the Association of American Cancer Institutes, and a past board member of the Washington State Tobacco Settlement Authority, which is authorized by the state legislature to securitize future revenues from the settlement agreement with the tobacco industry.

King McGlaughon Chief Executive Officer at Foundation SourceMr. McGlaughon is responsible for the overall strategy and direction of Foundation Source, as well as for the ongoing execution of that strategy by the Foundation Source team. Prior to joining Foundation Source, Mr. McGlaughon most recently served as Chief Philanthropic Officer for Wells Fargo Philanthropic Services and as Managing Executive of Wachovia’s Nonprofit and Philanthropic Services Group. Previously, he served as First Vice President and Director in Merrill Lynch’s Wealth Management Services group and as Director of the Merrill Lynch Center for Philanthropy and Nonprofit Management.

Mike Milojevich Client Manager at Cornerstone Advisors, Inc. Mr. Milojevich’s practice focuses on serving the needs of private foundations, public charities and endowments, executives, and those families with multi-generational wealth. His practice emphasis is on the coordination of all aspects of investing and cash flow planning for charitable entities, wealthy individuals, and multi-generational families including asset allocation design, implementation, and ongoing management. He uses his strong analytical background to take an integral role in the development of sophisticated modeling tools and techniques to provide clients with richer context for making important, and often complex, financial decisions.

Jamie Morris Chief Financial Officer for the US Program at the Bill & Melinda Gates Foundation Since she joined the Foundation in 2010, she has been working to bring various grantee capacity and sustainability issues to the forefront of the Foundations financial conversations.Prior to joining the foundation, Ms. Morris co-led Goldman Sachs’ Consumer Retail Investment Banking Practice on the West Coast. She started at Goldman Sachs within the Merger & Acquisitions Department and slowly transitioned to more of an industry focus, working with companies such as the Gap, Nike, and Starbucks, among others.

Craig Muska Director of Investments at The Threshold GroupMr. Muska manages the development and implementation of Threshold’s mission-related investment (MRI) and philanthropic service offering, and he leads the firm’s efforts to align foundation investment strategies with their program initiatives. Mr. Muska is also responsible for recommending, implementing, and monitoring investment strategy for Threshold’s private foundation clients. Prior to joining Threshold Group, he served as Managing Director at IW Financial, a Portland, Oregon-based investment research and consulting firm. There he worked with institutional investors and asset managers to implement values-based investment strategies.

Craig Neyman Vice President & Chief Financial Officer at The David & Lucile Packard FoundationFormerly, Mr. Neyman served as Vice President and Chief Investment Officer for The Nature Conservancy, where he worked for over 14 years. While at the Conservancy, Mr. Neyman exercised oversight for nearly $2 billion of investment assets, which primarily consisted of the Conservancy’s endowment for conservation lands, capital for the Conservancy’s conservation projects, and planned giving investments. Before serving at the Nature Conservancy, he served as Chief Financial Officer for the Marguerite Casey Foundation, an organization dedicated to the needs of low income people.

Jane M. Searing Tax Shareholder at Clark Nuber, P.S. Ms. Searing leads the firm’s public charity and private foundation tax practice. Ms. Searing is a past chair and current associate member of the AICPA Exempt Organizations Technical Resources Panel. She also currently serves on the AICPA Tax Executive Committee. She specializes in issues of public disclosure, income, and excise tax planning for exempt organizations and their taxable subsidiaries, international financial transactions and compliance, as well as complex social venture structures and charitable giving strategies. She has extensive experience with IRS examinations, appeals, exemption applications, and ruling requests.

Vincent J. Stevens Audit Shareholder with Clark Nuber, P.S.Mr. Stevens helps serve the firm’s 700 not-for-profit clients by providing specialized expertise in the areas of A-133 audits and federal compliance, indirect cost rate negotiations, risk management, grantee evaluations, internal control design to guard against fraud and noncompliance with laws and regulations and system solutions. He has been a featured speaker at the National United Way Conference, the National Nonprofit Risk Management Conference, the National Association of Housing and Redevelopment Officials Conference and the AICPA National Not-for-Profit Industry Conference in Washington DC.

Distinguished Faculty