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This exempt organizations update provides a detailed review of guidance issued by the Internal Revenue Service implementing provisions of the Pension Protection Act of 2006 (“PPA”), including the new rules for donor advised funds and supporting organizations. The program will review the interim guidance contained in Notice 2006-109. The program also reviews more recent guidance on supporting organizations, including the August 2007 advance notice of proposed rulemaking on payout requirements for so-called “Type III” supporting organizations and the September 2007 IRS guidelines for processing requests from organizations that seek “functionally integrated” status. Other topics include the recently-enacted technical corrections to the PPA provisions, issues from the PPA that still need to be resolved, and the appraisal requirements for noncash charitable contributions. By the end of the conference, listeners are aware of key changes made by the PPA, what guidance the IRS has been issued so far, and what is on the agenda.
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