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Marion Fremont-Smith will speak about the advantages and disadvantages of seeking tax exempt status and alternative forms for new enterprises. She will summarize both state and federal requirements for tax exempt organizations, and considerations when undertaking to seek such status, including governance requirements and considerations when choosing fiduciaries. Marion Fremont-Smith, Senior Research Fellow, has been associated with the Hauser Institute since 1998, where she directs research on governance and accountability of nonprofit organizations. She also was a Lecturer in Law at Harvard Law School between 2008 and 2011 where she taught The Law of Nonprofit Organizations. She is the author of Governing Nonprofit Organizations: Federal and State Law and Regulation, published by Belknap Press of Harvard University Press in 1994 and has written other books and numerous papers on government regulation of nonprofit organizations. Fremont-Smith’s interest in nonprofit organizations began in the 1960s, when she served as assistant attorney general and director of the Division of Public Charities in Massachusetts. In 1964 she joined the Boston law firm of Choate, Hall and Stewart, where she specialized in tax and nonprofit law. She was elected partner in 1971 and retired in 1998. Mrs. Fremont received a BA from Wellesley College and a JD from Boston University School of Law.