Complex Gifts: Tax and Legal Issues for Tax-Exempt Organizations

Start time:
December 12, 2019 10:00 AM PST
1 hour
Kendall Simich, Moss Adams, 503-471-1272
Cost to attend:

Complex gifts can provide significant benefits to organizations of all sizes—as well as notable financial consequences. Before accepting one of these gifts, it's worth it for organizations to consider potential associated pitfalls.

Join us for a webcast exploring the tax and legal issues that can arise from receiving, maintaining, or disposing of complex gifts. We’ll address key topics organizations should be aware of, such as:

  • Partial gifts of real estate
  • Ownership of a business interest
  • Gifts with contingencies


Tracy Paglia, Partner , Moss Adams

Tracy has practiced public accounting since 1997. She has extensive experience assisting tax-exempt organizations on compliance and consulting tax issues from formation to termination. Tracy is a tax and consulting team member on public charity, private foundation, university, association, and health care clients throughout the firm. Her experience includes the redesigned Form 990, unrelated business taxable income, intermediate sanctions and compensation issues, private inurement and excess benefit transactions, charitable contribution disclosures, public disclosure requirements, application for tax-exempt status and entity formation, tax-exempt bonds, change in exempt status and the public support test, controlled organization and joint venture issues, and charitable planning options for donors.

Matt Clausen, Principal, Adler & Colvin

Matthew Clausen is a Principal at Adler & Colvin. His practice focuses on federal and state tax law, corporate governance, and trust law matters that arise for tax-exempt organizations and their donors. He advises exempt organizations, including community foundations, donor-advised fund sponsors, private foundations, and supporting organizations, and the individual and corporate donors that support them. Before joining Adler & Colvin, Mr. Clausen practiced at Orrick, Herrington & Sutcliffe in San Francisco, Washington D.C., and London, focusing primarily on tax-exempt bonds and related financing structures, taxation of cross-border corporate transactions, and public-private partnerships. Prior to working at Orrick, Mr. Clausen was a litigator at Thelen, Reid & Priest in San Francisco.

Registration Form


CPE Information

Program Level:
Taxes: 1
Delivery Method:
Learning Objectives:
After participating in this training, participants will be able to analyze and evaluate issues that arise in receiving, maintaining and/or disposing of complex gifts; apply the information in advising client or board members regarding these tax and legal complexities; and learn best practices around policies regarding complex gifts.
Target Audience:
Audit Committee Members; CEOs and other C-level Executives; Controllers; Directors; Managers; Presidents/VPs; and Treasurers
Refund Policy:

For more information about administrative policies regarding CPE, refunds or complaints, please contact Kendall Simich at 503-471-1272 or send her an email.

Moss Adams is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Applicable Industries