Dealing With the Self Dealing Rules

Jeffrey Davine
 
The rules prohibiting self-dealing are contained in Internal Revenue Code Section 4941. They are broad and complex and, unfortunately, they are often counter-intuitive. Being able to recognize when a self-dealing issue may be present is an essential skill for all planned giving professionals. This presentation will provide an overview of the self-dealing rules. We will discuss how these rules apply to various charitable entities (and their officers/managers), the specific types of transactions that constitute self-dealing, exceptions and special rules, disqualified persons, indirect self-dealing, practical examples, and potential penalties for violating the rules prohibiting self-dealing.
 
CFRE: Approved for 1 point
CAP: Approved for 1 PACE credit
 
Conference Year: 
NCPP 2016
$30.00
Purchase Type: 
Individual
Upcoming Events
How We Do It: Structuring Collaboration Among Fundraising Program
Aug 25, 2020
The best possible outcomes for donors and organizations happen when fundraising colleagues collaborate instead of com...
More
Related Resources
8 Cool Ways Your Donors Can Give With CRTs
This session from NCPP 2016 used a case study method to list 8 donor fact patterns and then described how using a CRT...
View
Storytelling for Gift Planning Success Your Roadmap for Collecting Great Stories
Stories have been with us since the beginning of time. We believe that we’re all “wired” for stories; when we hear a...
View