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

education

Georgetown University Law Center, 1979, LL.M.

Duke University School of Law, 1976, J.D.

Duke University, 1973, A.B.

Publications

Date	Title	Publication
01/03/1201/03/12	D.C. Nonprofit Corporation Law Changes for 2012 View LawFlash	Tax-Exempt Organizations LawFlash
09/12/0609/12/06	New Tax Shelter Reporting Requirements and Penalties Enacted by Congress View LawFlash	Tax-Exempt Organizations LawFlash
05/18/0605/18/06	International Grantmaking, presented at the 34th Annual Tax Seminar on Private Foundations, Salk Institute, Carlsbad, CA View Speech	Speech
05/17/0605/17/06	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 View Speech	Speech
04/07/0604/07/06	Elephants and Donkeys on Campus: Political Campaigns and Colleges and Universities, presented at the National Association of College and Business Attorneys, Washington, D.C. View Speech	Speech
12/08/0512/08/05	Treasury Department Issues Revised Anti-Terrorist Financing Guidelines Applicable to Both Foreign and Domestic Grants View LawFlash	Tax-Exempt Organizations LawFlash
12/02/0512/02/05	Charities and Economic Development, presented at the ALI-ABA Course of Study, Tax-Exempt Charitable Organizations, Washington, D.C. View Speech	Speech
11/19/0511/19/05	Senate Passes Tax Legislation with Significant Exempt Organization Reforms, Anti-Abuse Rules and Charitable Giving Incentives View LawFlash	Tax-Exempt Organizations LawFlash
11/01/0511/01/05	Conflict of Interest: The Basics and Beyond, co-presenter at the Effectiveness and Accountability Educational Series	Speech
09/23/0509/23/05	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" View LawFlash	Tax-Exempt Organizations LawFlash
06/08/0506/08/05	State Legislative Developments Affecting Charitable Organizations View LawFlash	Tax-Exempt Organizations LawFlash
04/07/0504/07/05	April 5 Senate Finance Committee Hearing on Charities and Charitable Giving: Proposals for Reform View LawFlash	Tax-Exempt Organizations LawFlash
02/01/05February 2005	Recent Joint Committee on Taxation Proposals Affecting Exempt Organizations View LawFlash	Tax-Exempt Organizations LawFlash
05/12/0405/12/04	Grant making Issues Under Section 4945, presented at the Salk Institute for Biological Studies, 32nd Annual Tax Seminar on Private Foundations View Speech	Speech
12/05/0312/05/03	Charities and the War on Terror: Recent Developments Affecting International Grant making Charities and the War on Terror: Recent Developments Affecting International Grantmaking	Speech
11/02/0111/02/01	Corporate Sponsorships: Proposed Regulations Offer New Guidance, presented at the Western Conference on Tax-Exempt Organizations, Los Angeles View Presentation	Speech
09/21/0009/21/00	UBIT Problems for Tax-Exempt Charitable Trusts: 35th Southern Federal Tax Institute, Atlanta, GA View Presentation	Speech
11/01/9911/01/99	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.	Speech
12/17/9812/17/98	Intermediate Sanctions: What You Need to Know, presented at the Exempt Organizations Conference, New York	Speech
11/15/9811/15/98	Exempt Organizations and the Internet: Current Tax Issues (Part II), Association Law & Policy	Article
11/01/98November 1998	Exempt Organizations and the Internet: Current Tax Issues (Part I), Association Law & Policy	Article
10/29/9810/29/98	Political Activities of Tax-Exempt Organizations: Federal Income Tax Rules and Restrictions, presented at the National Center on Philanthropy and the Law, New York	Speech
10/02/9810/02/98	Exempt Organizations and the Internet: Current Tax Issues, presented at the 12th Annual Legal Symposium, Washington, DC	Speech
10/01/98October 1998	Proposed Regulations for Intermediate Sanctions Rules View White Paper	White Paper
06/18/9806/18/98	Intermediate Sanctions and Compensation Issues, 6th Annual AICPA Not-for-Profit, Washington, D.C.	Speech
04/24/9804/24/98	Understanding UBIT: A Primer, presented at the 15th Annual Representing & Managing Tax-Exempt Organizations, Washington, D.C.	Speech
01/01/9801/01/98	Corporate Sponsorship: Recent Legislation Provides New Rules for Exempt Organizations, presented to the Tax Management Advisory Board Meeting, New York	Speech
12/01/97Winter 1997	UBIT Issues for Colleges and Universities, Educational Record	Article
11/20/9711/20/97	Current UBIT Developments, presented at the Twelfth Annual Tax-exempt Charitable Organizations Conference, Washington, D.C.	Speech
11/13/9711/13/97	Intermediate Sanctions: A New Weapon Against Tax-Exempt Compensation Abuse, presented at the Western Conference on Tax-exempt Organizations, Los Angeles	Speech
06/19/9706/19/97	Putting Your Royalties at Risk, presented at the Non-Dues Revenue Symposium, American Society of Association Executives, Washington, D.C.	Speech
05/30/9705/30/97	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.	Speech
12/06/9612/06/96	Spotlight on Current UBIT Developments, presented at the Eleventh Annual ALI-ABA and ABA Section of Taxation Course of Study, Washington, D.C.	Speech
12/01/96Winter 1996	Intermediate Sanctions: A New IRS Weapon Against Tax-Exempt Compensation Abuse, Benefits Law Journal, Vol. 9, No. 4	Article
11/01/9611/01/96	Small Business Job Protection Act of 1996 and Taxpayers Bill of Rights 2: Exempt Organization Provision View White Paper	White Paper
09/25/9609/25/96	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.	Speech
07/01/96June/July 1996	Interview on Audits of Colleges and Universities, Paul Streckfus' EO Tax Journal, Vol. 1, No. 4	Article
06/08/9606/08/96	Current Developments Involving Tax-Exempt Organizations, presented at the University of Virginia's 48th Annual Virginia Conference on Federal Taxation, Charlottesville, VA	Speech
05/20/9605/20/96	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	Speech
04/01/96Spring 1996	Informed Tax-Exempt Organizations Can Avoid Liability Land Mines, Exempts, Vol. 7, No. 1	Article
02/28/9602/28/96	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.	Speech
02/13/9602/13/96	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.	Speech
11/30/9511/30/95	Spotlight on Current Developments, presented at the Tenth Annual ALI-ABA and ABA Section of Taxation Course of Study, Washington, D.C.	Speech
11/29/9511/29/95	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.	Speech
10/28/9510/28/95	Achieving IRC Section 501(c) (3) Status, presented at The Enterprise Foundation 14th Annual Network Conference, Washington, D.C.	Speech
10/06/9510/06/95	Keeping Your Associate Member Dues Free From UBIT presented at the 9th Annual Legal Symposium, American Society of Association Executives, Washington, D.C.	Speech
08/26/9508/26/95	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	Speech
06/14/9506/14/95	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.	Speech
06/02/9506/02/95	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.	Speech
05/25/9505/25/95	CEO/CFO Update on Critical Tax Issues, presented at the 6th Annual Financial Management Symposium, American Society of Association Executives, Washington, D.C.	Speech
05/09/9505/09/95	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.	Speech
04/28/9504/28/95	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.	Speech
04/01/9504/01/95	Section 512(b)(13) Requires Careful planning to Minimize UBIT Consequences: Journal of Taxation of Exempt Organizations, Vol. 6, No. 5	Article

practice areas

bar admissions

Celia Roady

education

Publications