Dealing with the Self-Dealing Rules

August 24, 2023 | 10:00 AM - 11:00 AM (PDT)

The self-dealing rules are contained in Section 4941 of the Internal Revenue Code. These rules prohibit "disqualified persons" from engaging in contain types of transactions with private foundations, charitable remainder trusts, and charitable lead trusts. The self-dealing rules are complex and not intuitive, and these rules can apply in unexpected situations, including situations where there is "indirect" self-dealing. It is incumbent upon planned giving professionals to understand who is classified as a disqualified person and the types of transactions that can trigger the self-dealing prohibitions because the penalties for violating the self-dealing prohibitions can be severe. This presentation will provide planned giving professionals with essential information on how the self-dealing rules apply and how to assist donors in avoiding the self-dealing prohibitions.

Members: FREE | Non-Members: $15


Jeffrey Davine received his BS degree from UC Berkeley in accounting and finance and his JD from the UCLA School of Law. He is a former Special Assistant U.S. Attorney for the IRS and is currently a partner in the tax department of Mitchell Silberberg & Knupp LLP. He has been with the firm for 28 years where he advises both nonprofit and for-profit entities in various tax matters including matters that involve complex planned gifts.


Cancellation Policy:
SoCalCGP regrets that refunds will not be given for no-shows. A refund of full registration is permitted prior to an event by submitting a written request to [email protected].

SoCalCGP reserves the right to change speakers and/or cancel an event due to unforeseen circumstances without penalty. The total amount of any liability of SoCalCGP will be limited to a refund of the attendee’s registration fee.

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SoCalCGP will provide attendee contact information and email addresses to program sponsors and exhibitors of certain SoCalCGP events. The information provided to program sponsors and exhibitors will only be used to inform the attendee of promotions and networking opportunities with the program sponsors and exhibitors at the event. Attendee information is never given to any other parties. SoCalcGP does not sell attendee information. For those SoCalCGP events with program sponsors/exhibitors, you will have the option during registration to choose whether you wish to receive notifications and opportunities from the program sponsors/exhibitors via email or mail.

Continuing Education:
SoCalCGP is approved for CFRE continuing education credits for Fund Raising Executives. An application for continuing education credits for CFP® is submitted when the course content is within the CFP® Board guidelines.

Continuing Professional Education (CPE) credits for CPAs through the California Board of Accountancy are self-reported and it is the obligation of each licensee to select a course of study consistent with CBA requirements.

Certified Specialist in Planned Giving (CSPG) continuing education credits for Planned Giving are self-reported and the appropriate attendance certificate will be provided after the event.