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DAF Regulations: A Comprehensive Briefing for the Philanthropic Sector: 1/31/24

Wednesday, January 31, 2024
2:00PM - 3:15PM EST

Zoom Meeting

Registration for this event is now closed. If available, the recording and/or resources will be added to this page within a week of the event.
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On November 13th, the U.S. Department of the Treasury released the first in what is expected to be a series of long-awaited regulations interpreting the statute that codifies DAFs, which Congress enacted in the Pension Protection Act of 2006. 

In the wake of these proposed regulations and ahead of the comment period deadline, United Philanthropy Forum's District to D.C. Advocacy Network is hosting a special presentation for our members and the broader sector, DAF Regulations: A Comprehensive Briefing for the Philanthropic Sector.

During this informative presentation, veteran tax policy experts from the renowned D.C.-based law firm Miller & Chevalier will provide a detailed review of the proposed regulations, field questions, deliver well-versed analysis and suggestions, and garner feedback from PSOs and foundations that will help inform the Forum's approach to comments, due February 15th.

Video Recording

This video is restricted to Forum members - please log-in to access. Closed captioning on this video is available in English. To turn on captioning, please mouse over the video player and click on the "CC" icon. Select "English (auto-generated) CC" (screenshot available). 

Resources

These resources are restricted to Forum members - please log in to access them.

Speakers

Matthew L Evans

Matthew L. Evans

Senior Director of Public Policy

United Philanthropy Forum

Matthew L. Evans is the Forum’s Senior Director of Public Policy. Matthew brings to the Forum more than 16 years of public policy and government relations ...
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Matthew L Evans

Matthew L. Evans

he/him/his

Senior Director of Public Policy

United Philanthropy Forum

Matthew L. Evans is the Forum’s Senior Director of Public Policy. Matthew brings to the Forum more than 16 years of public policy and government relations experience and has been instrumental in the Forum's expansion of its public policy work. Specifically, Matthew has led the push toward incorporating the idea of philanthropy using its collective voice and influence to address issues that impact communities and promote systems change via active engagement in the advocacy and public policy process.

Prior to joining the Forum, he was Director of Public Policy & Special Projects for the Southeastern Council of Foundations (now Philanthropy Southeast), where he worked to ensure the legislative and regulatory success of the philanthropic sector in the South. Before he began leading advocacy efforts on behalf of the philanthropic sector, most of Matthew's professional career has been shaped in Washington, D.C., having held multiple positions that gave him direct experience in working with elected officials, corporations, and associations, leading advocacy efforts for several national organizations.

Throughout his time in philanthropy, Matthew has served on the public policy committees of the Forum, Independent Sector, and the Council on Foundations. Currently, he is the Vice Chair of the Nonprofit VOTE Board of Directors and serves as a member of the organization's National Leadership Council. He also is a member of the Funders Census Initiative Leadership team. Matthew holds an Executive Certificate in Philanthropic Leadership from Georgetown University and a Bachelor of Arts degree in English from Tennessee State University, an HBCU in Nashville, Tennessee.

Jorge Castro

Member

Miller & Chevalier

Jorge Castro has more than 15 years of experience practicing tax law, including a decade of high-level government experience working on domestic and intern...
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Jorge Castro

Member

Miller & Chevalier

Jorge Castro has more than 15 years of experience practicing tax law, including a decade of high-level government experience working on domestic and international tax issues at the Internal Revenue Service (IRS) and the U.S. Congress. He is well-respected across the political spectrum both domestically and internationally, earning high praise for his intellect, collegiality, effectiveness, and collaborative approach. His practice focuses on tax policy, regulatory, and compliance matters. He also has extensive experience working closely with foreign governments from all regions on a variety of global tax and economic issues, particularly at the Organisation for Economic Co-operation and Development (OECD).

Mr. Castro served as Counselor to the IRS Commissioner from 2010 to 2013. In that role, he served as a senior advisor to the Commissioner and collaborated with the U.S. Department of the Treasury (Treasury) on a variety of priority guidance projects, including the implementation of the Foreign Account Tax Compliance Act (FATCA). He advised the Commissioner on tax reform initiatives and legislative proposals and worked closely with senior IRS and Treasury officials to advance the agency's domestic and international objectives.

From 2007 to 2010, Mr. Castro served as Senior Counsel and Lead Economic Policy Advisor to Senator John D. Rockefeller IV (D-WV), Chairman of the Senate Commerce, Science, and Transportation Committee and a senior member of the Senate Finance Committee. He was lead counsel and provided policy and technical analysis to Senator Rockefeller during the consideration and negotiation of significant economic legislation in the 110th and 111th Congress, including the Emergency Economic Stabilization Act (TARP legislation), the Housing and Economic Recovery Act, the American Recovery and Reinvestment Act, and the Hiring Incentives to Restore Employment Act. Mr. Castro advised Senator Rockefeller during the Finance Committee mark-up and floor consideration of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act, and played a key role negotiating the revenue provisions in those pieces of legislation.

From 2004 to 2007, Mr. Castro served as Tax and Trade Counsel to the late Congresswoman Stephanie Tubbs Jones (D-OH), a senior member of the House Ways and Means Committee. He advised Congresswoman Tubbs Jones on tax, international trade, pensions, and retirement security issues.

In 2008, Mr. Castro served on the Obama-Biden Presidential Transition Team, Economic and International Agency Review Working Group.

In 2010, Tax Notes magazine profiled Mr. Castro as one of the top "Congressional Staffers Shaping Tax Policy."

Andrew Howlett

Member

Miller & Chevalier

Andy Howlett employs a results-oriented approach to help businesses and individuals meet their federal income and excise tax challenges. He delivers value ...
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Andrew Howlett

Member

Miller & Chevalier

Andy Howlett employs a results-oriented approach to help businesses and individuals meet their federal income and excise tax challenges. He delivers value by helping taxpayers anticipate, plan for, and navigate the vagaries of the Internal Revenue Code. 

With respect to federal income taxes, Mr. Howlett has experience on a wide range of domestic and cross-border transactions. He has advised clients on asset and stock purchases, joint ventures, mergers, recapitalizations, and spin-offs. He has helped clients understand and plan for the tax consequences of these transactions through drafting operative documents as well as through providing informal and formal advice (including written tax opinions). Mr. Howlett has worked with taxpayers to navigate key changes brought about by the Tax Cuts and Jobs Act (2017), including with respect to the 20 percent passthrough deduction under section 199A and the interest deduction limitation under section 163(j). He has also represented taxpayers in federal income tax proceedings in front of IRS appeals and has negotiated favorable resolutions of disputed complex federal tax issues with the IRS.

A significant part of Mr. Howlett's practice involves federal tax planning and administrative controversy issues that arise with trusts. In recent years, Mr. Howlett has helped a domestic non-grantor trust navigate the transfer and sale of closely held stock in a tax efficient way; ensured that foreign trusts with U.S. investments and beneficiaries complied with their reporting requirements (including Foreign Bank Account Reporting (FBAR), the Foreign Account Tax Compliance Act (FATCA), and Form 3520); and assisted trusts, their grantors, and their beneficiaries in planning for potential federal tax changes proposed by the Biden administration. On the controversy side, Mr. Howlett has represented trusts in voluntary disclosures as well as in administrative controversies before IRS's Independent Office of Appeals on a variety of issues, including the imposition of reporting penalties and the applicability of the Passive Foreign Investment Company (PFIC) rules.

In addition, Mr. Howlett has represented individual taxpayers on federal income tax matters and has substantial experience helping taxpayers "come into compliance" through the IRS's voluntary disclosure programs. 

Mr. Howlett also has substantial experience with a broad spectrum of federal excise taxes. He has assisted taxpayers in understanding their excise tax obligations, structuring their affairs to minimize their excise tax liability, and taking advantage of various excise tax credits. He has represented taxpayers in controversy matters with respect to excise tax disputes with the IRS.

Mr. Howlett has been providing taxpayers advice relating to investments in and dispositions of cryptocurrency, including with respect to cryptocurrency investment trusts, reporting and disclosure issues, and proposed legislation.

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