The annual Western Conference on Tax Exempt Organizations began at Loyola Law School eighteen years ago, and this year it has partnered with UCLA School of Law. This year’s co-sponsored WCTEO focused on developments crucial to charities and other nonprofit organizations. It attracted lawyers, accountants, and those who work in exempt organizations. The program featured an array of government officials and prominent exempt organization practitioners, from both the West Coast and across the country. Government officials and leading practitioners, among many other topics, gave updates on the latest developments, explained how nonprofits merge or dissolve, and addressed how the ACA affects nonprofit organizations.