Ronnie C. McClure, Ph.D., CPA is a former "Big Eight" tax partner who concentrates in tax issues of nonprofit organizations. He authors continuing professional educational tax material and conducts seminars focusing on nonprofit organizations, charitable giving, and estate planning. McClure is a founding faculty member and contributor to the curriculum at the Certified Specialist in Planned Giving Program at California State University, Long Beach. He is a contributing author to the 990 Deskbook published by Practitioners Publishing Company of Fort Worth, Texas. For further information, Dr. McClure can be reached via his website at http://www.phdcpa.com