Take-away: A decision by the United States Court of Appeals for the Third Circuit in mid-February is a reminder that failures in due process and fair reporting of association disciplinary matters may lead to legal liability.
Jerome C. Schaefer
Mr. Schaefer, who began his legal career as a prosecutor, has over 35 years of litigation experience primarily in defending intentional torts including false arrest, false imprisonment and defamation as well as defending Section 1983 and employment discrimination claims. Resident in the firm’s Columbia, Maryland office, he represents a diverse group of trade associations and businesses and manages the national litigation for an insurer of a line of professional liability cover.
- AV Peer Review Rated: Martindale-Hubbell
Memberships & Activities
- Member: District of Columbia Bar Association
- Member: Maryland State Bar Association
- Member: American Bar Association
- Member: Board of Directors for the Mutual Insurance Company, Ltd. (Oct. 2002 - present)
- Former Member & Chair: Client's Security Fund of the District of Columbia Bar
- Corporate governance issues applicable to nonprofits, including governance policies requested by the Internal Revenue Service, amendments to articles of incorporation and bylaws, Sarbanes-Oxley compliance, watchdog compliance, restructuring, and best practices
- Board organization, such as board size, committee structure, recruitment, orientation, elections, self-evaluations and credentialing
- Federal and state tax laws applicable to 501(c)(3) and 501(c)(6) organizations and their affiliates, including for profit subsidiaries and joint ventures
- Unrelated business income tax issues
- Applications for federal and state tax exemption
- Charitable solicitation and other fundraising activities
- Employment agreements, Executive compensation arrangements, Executive and staff evaluations, Employment policies and handbooks, Noncompete agreements, Confidentiality agreements, Personnel files, Employee terminations and severance agreements
- Defense of false arrest, defamation and other intentional torts
- Civil contract litigation and arbitration
- Media Liability Insurance Coverage
- Defamation and Invasion of Privacy Coverage
- Copyright and Intellectual Property Coverage
- Claim Administration Procedures
First of all, if your organization has no affiliates, you can skip this article entirely.
For the rest of you, especially those whose affiliates operate under a Group Exemption: You may have already received from the IRS a "Group Ruling Questionnaire" (GRQ). The IRS began sending them out at the end of 2012 to several thousand tax-exempt organizations that had obtained a Group Exemption for their subsidiary organizations. The purpose of the GRQ is to help the IRS develop new regulations applicable to parent organizations to assure tax compliance and timely filing of IRS Form 990s by subsidiaries.
Whiteford, Taylor & Preston LLP (WTP) is delighted to announce the hiring of attorneys from O’Brien, Butler, McConihe & Schaefer, PLLC for its Nonprofits Organizations Group in D.C. – Jerome C. Schaefer, Steven P. Benson, and Stephen M. Schaefer.