Morgan Lewis

Celia Roady

Email: croady@morganlewis.com
Washington, D.C.
1111 Pennsylvania Ave., NW
Washington, DC 20004-2541
Phone: 202.739.5279
Fax: 202.739.3001


Publications
Date Type Title
05/11/2012 LawFlash/Client Alert Proposed Regulations Offer New Examples of Program-Related Investments
01/03/2012 LawFlash/Client Alert D.C. Nonprofit Corporation Law Changes for 2012
09/12/2006 LawFlash/Client Alert New Tax Shelter Reporting Requirements and Penalties Enacted by Congress
05/18/2006 Presentation International Grantmaking, presented at the 34th Annual Tax Seminar on Private Foundations, Salk Institute, Carlsbad, CA
05/17/2006 Presentation What Foundation Managers Need to Know About the Qualifying Distribution Rules, presented at the 34th Annual Tax Seminar on Private Foundations, Salk Institute, Carlsbad, CA
04/07/2006 Presentation Elephants and Donkeys on Campus: Political Campaigns and Colleges and Universities, presented at the National Association of College and Business Attorneys, Washington, D.C.
12/08/2005 LawFlash/Client Alert Treasury Department Issues Revised Anti-Terrorist Financing Guidelines Applicable to Both Foreign and Domestic Grants
12/02/2005 Presentation Charities and Economic Development, presented at the ALI-ABA Course of Study, Tax-Exempt Charitable Organizations, Washington, D.C.
11/19/2005 LawFlash/Client Alert Senate Passes Tax Legislation with Significant Exempt Organization Reforms, Anti-Abuse Rules and Charitable Giving Incentives
11/01/2005 Presentation Conflict of Interest: The Basics and Beyond, co-presenter at the Effectiveness and Accountability Educational Series
09/23/2005 LawFlash/Client Alert Hurricane Katrina Tax-Relief Legislation and Senate Finance Subcommittee Hearing on "Charities on the Frontline: How the Nonprofit Sector Meets the Needs of America's Communities"
06/08/2005 LawFlash/Client Alert State Legislative Developments Affecting Charitable Organizations
04/07/2005 LawFlash/Client Alert April 5 Senate Finance Committee Hearing on Charities and Charitable Giving: Proposals for Reform
February 2005 LawFlash/Client Alert Recent Joint Committee on Taxation Proposals Affecting Exempt Organizations
05/12/2004 Presentation Grant making Issues Under Section 4945, presented at the Salk Institute for Biological Studies, 32nd Annual Tax Seminar on Private Foundations
12/05/2003 Presentation Charities and the War on Terror: Recent Developments Affecting International Grant making
11/02/2001 Presentation Corporate Sponsorships: Proposed Regulations Offer New Guidance, presented at the Western Conference on Tax-Exempt Organizations, Los Angeles
09/21/2000 Presentation UBIT Problems for Tax-Exempt Charitable Trusts:
35th Southern Federal Tax Institute, Atlanta, GA
11/01/1999 Presentation Federal Tax Limitations on Lobbying and Political Activities by Section 501(c) (3) Organizations, presented at the ALI-ABA Course of Study Tax-Exempt Charitable Organizations, Washington, D.C.
12/17/1998 Presentation Intermediate Sanctions: What You Need to Know, presented at the Exempt Organizations Conference, New York
11/15/1998 Outside Publication Exempt Organizations and the Internet: Current Tax Issues (Part II), Association Law & Policy
November 1998 Outside Publication Exempt Organizations and the Internet: Current Tax Issues (Part I), Association Law & Policy
10/29/1998 Presentation Political Activities of Tax-Exempt Organizations: Federal Income Tax Rules and Restrictions, presented at the National Center on Philanthropy and the Law, New York
10/02/1998 Presentation Exempt Organizations and the Internet: Current Tax Issues, presented at the 12th Annual Legal Symposium, Washington, DC
October 1998 Morgan Lewis Title Proposed Regulations for Intermediate Sanctions Rules
06/18/1998 Presentation Intermediate Sanctions and Compensation Issues, 6th Annual AICPA Not-for-Profit, Washington, D.C.
04/24/1998 Presentation Understanding UBIT: A Primer, presented at the 15th Annual Representing & Managing Tax-Exempt Organizations, Washington, D.C.
01/01/1998 Presentation Corporate Sponsorship: Recent Legislation Provides New Rules for Exempt Organizations, presented to the Tax Management Advisory Board Meeting, New York
Winter 1997 Outside Publication UBIT Issues for Colleges and Universities, Educational Record
11/20/1997 Presentation Current UBIT Developments, presented at the Twelfth Annual Tax-exempt Charitable Organizations Conference, Washington, D.C.
11/13/1997 Presentation Intermediate Sanctions: A New Weapon Against Tax-Exempt Compensation Abuse, presented at the Western Conference on Tax-exempt Organizations, Los Angeles
06/19/1997 Presentation Putting Your Royalties at Risk, presented at the Non-Dues Revenue Symposium, American Society of Association Executives, Washington, D.C.
05/30/1997 Presentation Update On Nonprofit Housing Corporations: Achieving Tax-Exempt Status, presented at the American Bar Association's 6th Annual Conference on Affordable Housing and Community Development Law, Washington, D.C.
12/06/1996 Presentation Spotlight on Current UBIT Developments, presented at the Eleventh Annual ALI-ABA and ABA Section of Taxation Course of Study, Washington, D.C.
Winter 1996 Outside Publication Intermediate Sanctions: A New IRS Weapon Against Tax-Exempt Compensation Abuse, Benefits Law Journal, Vol. 9, No. 4
11/01/1996 Morgan Lewis Title Small Business Job Protection Act of 1996 and Taxpayers Bill of Rights 2: Exempt Organization Provision
09/25/1996 Presentation Identifying Disqualified Persons: Who is at Risk and When, presented at the Intermediate Sanctions, UBIT and You, The National Chamber Foundation and Tax Analysts conference, Washington, D.C.
June/July 1996 Outside Publication Interview on Audits of Colleges and Universities, Paul Streckfus' EO Tax Journal, Vol. 1, No. 4
06/08/1996 Presentation Current Developments Involving Tax-Exempt Organizations, presented at the University of Virginia's 48th Annual Virginia Conference on Federal Taxation, Charlottesville, VA
05/20/1996 Presentation The History of Tax Litigation with Colleges and Universities, presented at the Indiana University's Third 1996 Tax Institute for Colleges and Universities, Bloomington, IN
Spring 1996 Outside Publication Informed Tax-Exempt Organizations Can Avoid Liability Land Mines, Exempts, Vol. 7, No. 1
02/28/1996 Presentation Current Tax Issues: Associate Member Dues and Other UBIT Matters; Interplay of Lobbying Tax and Disclosure Rules, presented at the 32nd Annual Symposium, Trade Association and Antitrust Law Committee of the Bar Association of the District of Columbia, Washington, D.C.
02/13/1996 Presentation Nonprofit Corporate/Tax Principles; Board and Membership Issues, presented at the National Center for Nonprofit Law: 1996 Nonprofit Corporate/Tax Issues Seminar Series, Washington, D.C.
11/30/1995 Presentation Spotlight on Current Developments, presented at the Tenth Annual ALI-ABA and ABA Section of Taxation Course of Study, Washington, D.C.
11/29/1995 Presentation Current Developments in the Unrelated Business Area: A Practitioner's Perspective, presented at the 12th Annual Conference on Representing and Managing Tax-Exempt Organizations, The Georgetown University Law Center Continuing Legal Education Division, Washington, D.C.
10/28/1995 Presentation Achieving IRC Section 501(c) (3) Status, presented at The Enterprise Foundation 14th Annual Network Conference, Washington, D.C.
10/06/1995 Presentation Keeping Your Associate Member Dues Free From UBIT presented at the 9th Annual Legal Symposium, American Society of Association Executives, Washington, D.C.
08/26/1995 Presentation Federal Tax Aspects of Fund Raising Activities: How to Raise Revenue Without Raising Taxes, presented at The 8th Annual Symposium of The Indiana University Center of Philanthropy, Indianapolis
06/14/1995 Presentation The Most Common Tax Mistakes of Arts Organizations, presented at the Nuts and Bolts of Arts and Entertainment Law Practice Seminar, Washington Area Lawyers for the Arts and the D.C. Bar Arts, Entertainment & Sports Law Section, Washington, D.C.
06/02/1995 Presentation How to Qualify and Remain Qualified for Section 501(c)(3) Status: The IRS Safe Harbor Guidelines, presented at the 4th Annual Conference on Affordable Housing and Community Development Law, American Bar Association Forum on Affordable Housing and Community Development Law, Washington, D.C.
05/25/1995 Presentation CEO/CFO Update on Critical Tax Issues, presented at the 6th Annual Financial Management Symposium, American Society of Association Executives, Washington, D.C.
05/09/1995 Presentation Exempt Organization and Provider Benefit and Compensation Issues, presented at the Seventh Annual Employee Benefits Institute, Aspen Law & Business and Fordham University School of Law, Washington, D.C.
04/28/1995 Presentation Current Developments in the Unrelated Business Area: A Practitioner's Perspective, presented at The Twelfth Annual Conference on Representing and Managing Tax-Exempt Organizations, The Georgetown University Law Center Continuing Legal Education Division, Washington, D.C.
04/01/1995 Outside Publication Section 512(b)(13) Requires Careful planning to Minimize UBIT Consequences:
Journal of Taxation of Exempt Organizations, Vol. 6, No. 5