990 webinar presenters

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The New Tax Form 990 Webinar Presenters

	Marc A. Azar, CPA/ABV, CVA Smith & Howard, PC / Atlanta, GA Partner Marc Azar heads Smith & Howard’s non-profit tax team and spends a significant portion of his time in the non-profit arena relating to technical requirements, tax matters and changing regulations facing public charities. Azar has devoted significant time and energy serving as the firm’s United Way campaign chairperson, leading Smith & Howard to overall contributions that now rank among the top four accounting firms (including the Big 4) in Atlanta. Azar has made several presentations on the new IRS Form 990, including at the 2007 AAM Current Issues in Museum Management Seminar. Azar received his undergraduate degree in accounting and graduate degree in accounting in taxation from the University of Florida, and his MBA in Finance from Georgia State University. He is a member of the American Institute of Certified Public Accountants, where he is Accredited in Business Valuation (ABV); the Georgia Society of Certified Public Accountants, where he serves on the Business Valuation Committee, the Atlanta Tax Forum; and the National Association of Certified Valuation Analysts (CVA).
	Ronald J. Schultz is Senior Technical Advisor to the Commissioner of the IRS’s Tax Exempt and Government Entities division. He joined the IRS in that capacity in October 2006. The TE/GE Senior Technical Advisor provides legal advice to the TE/GE Commissioner and other top executives on programs serving TE/GE customers. He provides technical advice on a wide variety of issues including legislation, regulations and other guidance, litigation matters, and trends and needs relating to tax-exempt and government entities. He also coordinates tax administration issues with other IRS functions, as well as with outside stakeholders. While at the IRS, he has worked extensively on the IRS Form 990 redesign project, hospital issues, political activity issues, and various compliance initiatives involving exempt organizations. He has had extensive practice in the private sector in the areas of health, nonprofit and exempt organizations, and other areas of tax law. Until his appointment, he was a member of the law firm of Leonard, Street and Deinard, in Minneapolis. In addition, he served from May 2002 to January 2005 as legislation counsel on the staff of the Joint Committee on Taxation of the U.S. Congress. While there, he advised Congress, including the Senate Committee on Finance and the House Committee on Ways and Means, regarding hearings, investigations, legislation and tax policy pertaining to various areas of federal income tax law, concentrating on charitable and other exempt organizations, as well as charitable contribution deductions.
	Marsha Shaines has been Deputy General Counsel of the Smithsonian Institution since 1995, having previously served as Assistant General Counsel in that office. She works on a variety of legal matters for the Smithsonian’s museums and research institutes, including matters relating to taxation, corporate sponsorship, museum business activities, and intellectual property. She lectures extensively to both legal and non-legal audiences on a variety of subjects of interest to museums, including as a regular member of the faculty of the annual Legal Issues in Museum Administration conference, co-sponsored by the American Law Institute-American Bar Association, the American Association of Museums, and the Smithsonian. Ms. Shaines received her A.B. degree cum laude from Smith College, and her J.D. from Boston University.