The final conference session featured a presentation by Marcus S. Owens (Member, Caplin & Drysdale and Former Director, Exempt Organizations Division of the Internal Revenue Service) who proposed a new structure for regulating charities. Discussion drew together many of the themes of the conference, including the need for education and collaboration with the sector in the policymaking and regulatory process, the importance of including governance in the regulatory role, and the distribution of jurisdiction across the various federal and state regulatory entities.
Presenter: Marcus S. Owens, Member, Caplin & Drysdale, Former Director, Exempt Organizations Division of the Internal Revenue Service
Discussants: Elizabeth Grant, Attorney-in-charge, Charitable Activities, Oregon Office of the Attorney General Former Attorney, FTC
Lloyd Hitoshi Mayer, Associate Dean for Academic Affairs and Professor of Law University of Notre Dame Law School, Author of Regulating Charities in The 21st Century: An Institutional Choice Analysis