Hour 1: The presentation will define DAF's and their evolution into the exceptional popularity they enjoy today as charitable giving vehicles, how to establish DAF's, regulations regarding contributions to DAF's and the tax deductibility of those contributions, permitted distributions from DAF's, qualifications for a non-profit to become a sponsoring organization, accounting and tax considerations/reporting, and proposed legislative and regulatory changes to DAF's. Hour 2: This seminar will address issues that a condominium association attorney would typically face, including the two separate sets of Nebraska laws that govern the operation of condominium associations, depending on the age of the condominium.
This webinar will be available for purchase until September 24, 2026.
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Nebraska MCLE #265071. 2.0 CLE Hours. (OnDemand credit)
Hour 1: Donor-Advised Funds—Popular Vehicles for Giving and Receiving Charitable Gifts - What Every Lawyer Should Know
Donor-advised funds have soared in popularity in recent years, and they have also come under increased scrutiny from legislators and regulators. As trusted professional advisors to non-profit entities and to philanthropically inclined clients and donors, as employees of non-profit organizations and governmental agencies that regulate those nonprofits, and as members of charitable boards, lawyers should be familiar with donor-advised funds ("DAF"). The presentation will define DAF's and their evolution into the exceptional popularity they enjoy today as charitable giving vehicles, how to establish DAF's, regulations regarding contributions to DAF's and the tax deductibility of those contributions, permitted distributions from DAF's, qualifications for a non-profit to become a sponsoring organization, accounting and tax considerations/reporting, and proposed legislative and regulatory changes to DAF's.
Hour 2: Condominium Association Attorney Boot Camp
This seminar will address issues that a condominium association attorney would typically face, including the two separate sets of Nebraska laws that govern the operation of condominium associations, depending on the age of the condominium. Other issues we’ll review are the distinction between common elements and limited common elements, how to amend a condominium Declaration, how to navigate Association loans, the federal Fair Housing Act, and recent state and federal laws that affect condominiums.
Howard N. Epstein is a partner at Oakdale Strategies, an advisory firm to philanthropic individuals and families, foundations, and nonprofit organizations, where he focuses on developing and implementing customized endowment and legacy gifting strategies for nonprofit entities. He served as the Executive Director of the Jewish Federation of Omaha Foundation for 10 years before retiring in 2022. A member of the Nebraska Bar since 1997, Epstein holds a JD degree from Creighton University School of Law and teaches a course in nonprofit organizations as an adjunct faculty member there. He received his B.S. in Business Administration from the University of Nebraska - Lincoln. He is a Chartered Advisor in Philanthropy and an active member of several nonprofit organizations.
Bob Dailey is a shareholder at McGrath North Mullin & Kratz, PC LLO. His experience in Condominium and Homeowners Association law and the representation of developers and HOAs provide a solid understanding of condominium development and condo association and HOA law. He provides insight into the latest industry trends and best legal practices. Bob assists condominium associations in making them ready for FHA and Fannie Mae loans. Some typical condo association matters that he counsels clients on include collecting delinquent assessments, insurance coverage, negotiations among owners, election of board members, dispute resolution, amending or rewriting their Declarations and enforcement of covenants, rules and bylaws. Bob also assists condo associations with legal issues related to operation and maintenance and capital repair and replacement
___________________________________________________________________________If you have any questions for the presenter(s) of this webinar, please send your question via email to Allyson Felt at afelt@nebar.com. She will forward your question to the presenter(s), who will provide an answer promptly.
Active Nebraska attorneys are required to complete 10 hours of continuing legal education (CLE) each year. Two of those 10 hours must be in the field of professional responsibility (ethics). Nebraska attorneys may claim only 5 hours of distance-learning CLE per year. Webinars viewed on this portal are considered distance-learning. Under the new MCLE reporting process, the NSBA will report your attendance for this program, which will be automatically updated into your transcript. The NSBA has 30 days to report your hours to Nebraska MCLE, and your transcript may not update immediately. You are no longer able to log your own hours in your transcript; they must be reported by the sponsor.
For more information about Nebraska CLE requirements, see the MCLE Commission’s website at https://attorneys.nejudicial.gov/. For questions about CLE requirements, your own CLE transcript, or about reporting CLE credit online, contact the Nebraska Supreme Court’s Attorney Services Division at (531) 510-3641.
For questions about the OnDemand Platform or the courses therein, contact the Nebraska State Bar Association at (402) 475-7091.