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
Who Should Attend
This workshop is open to any board or staff member from any corporate foundation or giving program that is eager to learn more about self-dealing and the legalities of a foundation's business model.
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 5-7 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 February 11, 2026 will incur a 25% administrative fee per registration. No refunds will be provided after February 11, 2026.
