Casner & Edwards

Sharon C. Lincoln

Publications

  • Author, “Omnibus Summary of Treasury and SBA Guidance on Paycheck Protection Program,” SmallBizDaily (May 6, 2020)
  • Author, “Employers May Make Tax-Free Disaster Relief Payments to Employers,” SumNews (May 2020)
  • Author, “Paycheck Protection Program — New Funding and Updates,” Massachusetts Bar Association’s Section Review (March/April 2020)
  • Author, “Houses of Worship Subject to Parking Lot Tax,” Church Executive Magazine (April 22, 2019)
  • Author, “IRS Issues Guidance Regarding Excise Tax on Compensation Paid by Tax-Exempt Organizations,” EO Tax Journal (April 8, 2019)
  • Author, “The Essential Eight: A Concise Summary of 21st-Century Governance Guidelines for Nonprofit Boards,” Board Leadership Journal (February 28, 2019)
  • “Using Non-501(c)(3) Vehicles to Accomplish Philanthropic Objectives,” The Tax Magazine (December 2017)
  • Treatise Chapter – Co-author, “Preparing IRS Forms 1023, 1023-EZ and 1024,” Massachusetts Nonprofit Organizations, a two-volume treatise published by MCLE (6th ed. 2020 update).
  • Treatise Chapter – “Duties and Liabilities of Directors and Officers,” Massachusetts Nonprofit Organizations, a two-volume treatise published by MCLE (5th ed. 2014, 6th ed. 2016, updated in 2018 and 2020) 
  • Treatise Chapter – “Hybrid Entities,” Corporate Social Responsibility, BNA Corporate Practice Series (2013, 2014, 2015, 2016) 
  • Massachusetts – Guidance on Law for Change, Lex Mundi Pro Bono Foundation 
  • “Benefit Corporations Have Arrived in Massachusetts,” Boston Bar Association (January 11, 2013) 
  • “Saving the World - One Social Venture at a Time,” guest blog for The Capital Network (October 16, 2012) 

Seminars

  • Presenter, "Don't Panic - It's Just an IRS Audit: Guidelines for being prepared in case the IRS comes knocking," The Providers' Council Convention "Tax and Audit Update" (scheduled for October 19, 2021)
  • Co-Panelist, "Nonprofit/For-Profit Joint Ventures," NASCO's Public Day (scheduled for October 13, 2021)
  • Co-Presenter, Sustained Collaboration Network's Community of Practice webinar: "Missions Aligned: Key Tips & Best Practices for a Successful Collaboration" (June 28, 2021)
  • Panelist, Annual MCLE Nonprofit Law Conference “Nonprofits in Trouble” (March 18, 2021)
  • Co-Presenter, MyLawCLE National Webinar: “Nonprofit Directors & Officers and Personal Liability: Pitfalls and Protections” (January 29, 2021)
  • Co-Presenter, The Providers’ Council Convention “Tax and Audit Update” (September 2017, 2018, 2019 and October 2020)
  • Co-Panelist, “Election Year Do’s and Don’ts for 501(c)(3) Organizations” at the Boston Bar Association (February 2020)
  • Presenter, “The Essential Eight: A Concise Summary of 21st Century Governance Guidelines for Nonprofit Boards” at the Providers’ Council 2019 Annual Convention (September 2019)
  • Panelist, “Section 4960 Issues for Exempt Organizations” at the TEGE Exempt Organizations  Council Conference, (February 2019)
  • Presenter, “Tax Cuts & Jobs Act and IRS Update” at the Provider’s Council Conference (September 2018)
  • Co-presenter, ABA Program: “Transformational Leadership - Making a Difference with Social Entrepreneurship” (June 8, 2020)
  • Co-presenter, BBA Webinar: “COVID-19 Relief for Nonprofits” (April 21, 2020)
  • Co-presenter, MCLE's “‘1st Look’ FFCRA & the CARES Act” Webinar (April 2020)
  • Presenter, “Five Key Tax Reform Issues for MA Land Conservation Organizations” at the Massachusetts Land Trust Conference (March 2018)
  • Co-chair, Annual MCLE Nonprofit Law Conference (2014-2017)
  • Co-presenter, “Choice of Entity Considerations for Charitable Initiatives” at the Boston Bar Association (March 2017)
  • Co-presenter, “Legal Aspects of Starting a Social Enterprise” at Harvard i-Lab (February 2017)  
  • Presenter, “Exemption from Property Tax vs. Income Tax – Analyzing the Intersection” at the ABA Tax Section Meeting (September 2017)
  • Co-presenter, “Using Non-501(c)(3) vehicles to Accomplish Charitable Objectives” at the ABA Joint Fall CLE Meeting (September 2016) 
  • Co-presenter, “Chan-Zuckerberg & Friends: Using Philanthrocapitalism to Accomplish Charitable Goals: Will Foundations Become an Endangered Species?” at the ABA Business Law Section Meeting (September 2016) 
  • Presenter, “Tax-Exempt Entities: Paying the Way for Tax Exemption” at the ABA/IPT Advanced Property Tax Seminar (March 2016) 
  • Co-presenter, “Legal Aspects of Starting a Social Enterprise” at Harvard i-Lab (February 2016)  
  • Presenter, “The Legal Spectrum of Social Enterprise,” MCLE Nonprofit Law Conference (April 2015) 
  • Co-presenter, “State Taxation of Nonprofit Organizations: When Nonprofit Doesn’t Mean ‘Tax Exempt’” at the American Bar Association Joint Fall CLE Meeting (September 2014) 
  • Co-presenter, “For-Profit Subsidiaries” at Boston Bar Association CLE program
  • “When Nonprofits Cooperate and Collide” (May 2013) 
  • Presenter, “Nonprofit Ventures Involving For-Profits” at MCLE Nonprofit Law Conference (April 2013) 
  • Co-presenter, “Funding Options Deep Dive for Social Impact, Non-profit and B-Corps” at MassChallenge, sponsored by The Capital Network (September 2012) 
  • Co-presenter, “Contingency Planning and Collaboration Models” at the 2012 Nonprofits and Charities Law Conference sponsored by the MA Attorney General’s Office (June 2012) 
  • Moderator, “Taxation of Nonprofit Healthcare Institutions” panel at the ABA Tax Section Meeting (May 2012) 
  • Presenter, “Nonprofit Mergers, Acquisitions and Other Strategic Alliances” at MCLE Nonprofit Law Conference (April 2012) 
  • Presenter, “Executive Compensation at Tax-Exempt Organizations: Overview of Rules and Best Practices” at the Boston Bar Association (February 2011) 
  • Co-author and co-presenter, program on limited liability companies at the Boston Bar Association (February 2008) 
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