Stephen M. Schaefer

Stephen M. Schaefer

PARTNER
COLUMBIA
T: 410.884.2444
F: 410.884.2427

WASHINGTON
T: 202.659.6765
F: 410.884.2427

Mr. Schaefer has over 25 years of experience advising nonprofit organizations and associations on a wide range of legal matters, including governance, tax, corporate matters, contracts, employment, intellectual property, antitrust, and certification issues. He currently represents a diverse group of trade associations and their supporting organizations, professional membership organizations, and academic societies.

Memberships & Activities

  • Member: American Bar Association
  • Member: Maryland State Bar Association
  • Member: District of Columbia Bar Association
  • Member: American Society of Association Executives
  • Member: ABA Forum on Communications Law
  • Former Member: ASAE Legal Section Council

Nonprofit Organizations and Associations

  • Provides a broad range of legal advice to nonprofit and tax exempt organizations, and to trade, professional, and membership associations


Certification and Accreditation

  • Advises certification and accreditation bodies on all aspects of credentialing, including due process, conflict of interest, examinations, trademark and copyrights, tax exemption, antitrust and related matters
 

Entity Formations

  • Handle and advise on formation of many nonprofit nonstock tax exempt corporations, including providing advice on Articles of Incorporation, organizational matters, obtaining Employer Identification Numbers, organizational resolutions, and tax exemption applications, as well as state registration, doing business as/fictitious name applications, corporate registrations
 

Governance/Fiduciary Duties

  • Counsels on Board of Directors, Executive Committee, governance matters, including Bylaws, policies such as conflicts of interest, as well as officer and director nominations, elections, removals, and ethical and fiduciary duty matters
 

Joint Ventures and Subsidiaries

  • Advises on establishing and maintaining joint ventures such as for trade shows and publications, as well as partnerships, limited liability companies, and both nonprofit and for-profit subsidiaries, affiliates, foundations, and other related organizations
 

Labor and Employment Matters

  • Provides advice on nonprofit organization and association employment matters, such as CEO employment agreements, employee hiring and termination, discrimination, Americans with Disabilities Act, and excess benefits safe harbor compensation issues
 

Membership Programs

  • Counsels on legal aspects of all manner of association and nonprofit organization membership programs, including trade shows and conferences, scholarly journals, newsletters, e-publishing, affinity programs, educational programs, examination preparation courses, certification, accreditation, and certificate programs
 

Nonprofit Corporate Services

  • Provides advice on services to members and the public offered by nonprofit organizations, including antitrust, contract, intellectual property, and tort liability
 

Tax-Exempt Status Recognition

  • Advises on tax exemption issues, including applications, charitable contributions and grants, chapter and affiliate issues under group exemptions, including federal and state tax exemption
 

Unrelated Business Income Analysis

  • Counsels on UBIT issues, including advertising, corporate sponsorships, affinity programs, royalty and licensing agreements, non-dues revenue issues
 

Other Nonprofit

  • Intellectual property, copyright and trademark licensing
  • Contracts such as independent contractors, hotel and convention services, licenses, and grant agreements
  • Charitable solicitation and other fundraising activities
INSIGHTS

Panelist: ABA Forum on Communications Law Annual Conference

Past Panelist: MLRC/NAA/NAB Media Law Conference

Past Speaker: American Council of Learned Societies Annual Meeting

ARTICLES

FTC Guidelines May Require Disclosure by Conference Speakers Using Social Media

If a nonprofit organization asks its conference or meeting speaker to use social media to promote the organization’s event, the Federal Trade Commission’s "Guides Concerning the Use of Endorsements and Testimonials in Advertising" may require the speaker to disclose his or her relationship with the organization.


Voluntary Worker Classification Settlement Program Implemented by the IRS

Employers can save money on past payroll taxes and “get right” with the IRS under new program.

The Internal Revenue Service has implemented a new program that will allow employers, including tax-exempt organizations, to resolve past worker classification issues by voluntarily reclassifying workers as employees.  The IRS’s Voluntary Classification Settlement Program is primarily intended to increase tax compliance, but the Program will also have the effect of minimizing the reporting and financial burden on employers, as well as providing certainty for employers, workers, and the government regarding worker classification.  The Program will allow employers the opportunity to come into compliance by making a payment covering past payroll tax obligations.


Small Business Health Care Tax Credit Form Released by the IRS

Earlier this month, the Internal Revenue Service released a draft version of the form that small tax-exempt organizations will use to claim the Small Business Health Care Tax Credit. The tax credit is designed to help small employers, including tax-exempt organizations, afford the cost of health insurance coverage for their employees. The credit is primarily directed to employers with employees of low to moderate income.


Small Business Health Care Tax Credit Available to Tax-Exempt Organizations

If you are a small tax-exempt organization that provides health insurance coverage to your employees, you may qualify for the Small Business Health Care Tax Credit. This new tax credit is designed to help small employers, including tax-exempt organizations, afford the cost of health insurance coverage for their employees. The credit is primarily directed to employers with employees of low to moderate income.


Small Tax-Exempt Organizations: Don't Lose Your Exempt Status

On July 26, 2010, the Internal Revenue Service implemented a one-time special filing relief program for "small" tax-exempt organizations at risk of losing their tax-exempt status because they didn't file required annual information returns with the IRS for 2007, 2008, and 2009. Eligible organizations can come into compliance and preserve their tax-exempt status by filing the required returns by October 15, 2010.


NEWSLETTERS

New Partners Elected at Whiteford Taylor & Preston

Baltimore – Whiteford, Taylor & Preston is delighted to announce that Chad J. Toms, Stephen M. Schaefer and Robert D. Kalinoski have been named Partners of the firm, effective as of January 1, 2012. 

The firm’s managing partner, Martin T. Fletcher, commented, “It is a privilege to welcome such fine attorneys into their new and expanded roles within the firm. They are each making tremendous contributions to the growth of our multistate offices and our expanding client base.”