Session Description: 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
CFP: Approved for 1 hour”