March 17, 2018

9:30am - 3:00pm


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Michael Batts

Managing Partner – Batts Morrison Wales & Lee

Mike Batts is the managing partner of BMWL. Mike has more than 30 years of experience serving hundreds of nonprofit organizations in a variety of ways. He has served on and chaired the boards of nonprofit organizations, both nationally and locally. Mike currently serves as chairman of the board of ECFA, an organization that accredits Christian organizations in the areas of board governance and financial integrity. He advises nonprofit organizations on matters related to board governance, financial oversight, tax compliance and strategy, risk management, corporate structure, international activities, and related topics. Mike has actively engaged in nonprofit legislative matters at the federal and state levels. He served as chairman of the Commission on Accountability and Policy for Religious Organizations, a national legislative advisory commission convened to address tax policy recommendations for Congress, the Treasury Department, the nonprofit sector, and the giving public. Mike has authored several books covering a variety of topics important to nonprofit organizations, including books addressing board member responsibilities, financial administration, and unrelated business income. Mike’s newest book is entitled Nonprofit Financial Oversight – The Concise and Complete Guide for Boards and Finance Committees. He is also an advisory board member of The Exempt Organization Tax Review, a leading national publication addressing tax issues in the nonprofit sector. Mike is a summa cum laude graduate of Stetson University, where he studied accounting. He received state and national recognition for scoring the highest in the state on the Florida CPA examination. Mike is licensed or authorized to practice as a CPA in multiple states and he is also a Chartered Global Management Accountant.

Topics to Be Covered:

  • Briefing on the impact of the new tax reform law on churches
  • Protecting the church’s exempt status
  • Excess benefit transactions
  • Private inurement
  • Private benefit
  • Compensation-setting
  • Conflicts of interest
  • Expense documentation requirements
  • Unrelated business income
  • Contribution acknowledgments
  • Foreign grant-making
  • School nondiscrimination requirements
  • New hire reporting
  • The special treatment of ministers under federal tax law, including housing allowance basics, Social Security treatment, and 403(b) plan opportunities

There will be additional opportunities for Q&A during the day as well.





$79.00 at the door
Lunch is Provided