Join the Council’s Legal Resources team for an in-depth look at the self-dealing rules applicable to private foundations under section 4941 of the Internal Revenue Code. This workshop will provide an in-depth review of the rules against self-dealing, where they come from and what they involve. Participants will hear an analysis of the relevant rules and regulations governing transactions between private foundations and disqualified persons, including situations involving payment of compensation and expense reimbursement to disqualified persons, sharing employees between foundations and related companies, grants with the potential to benefit disqualified persons, and more.
Topics Include:
- A technical definition of “disqualified person”
- The law of self-dealing under IRC § 4941
- Payment and allocation of shared expenses
- Expenditures that provide impermissible benefits to the sponsoring company
- Expenditures that provide permissible, incidental and tenuous benefits to the sponsoring company
Group Rate
Trainings are designed to be taken individually at a personal workstation, not in a group setting. Registration rates are per person. Group rates are for Council Members that send 5+ people from one organization, each person must be registered individually to attend. Email educate@cof.org to register a group.
Cancellation Policy
All registration cancellations must be submitted in writing to educate@cof.org. All cancellation refunds before March 14, 2027 will incur a 25% administrative fee per registration. No refunds will be provided after March 14, 2027.