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IRS Stay Exempt
Tax Basics for Exempt Organizations
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Applying for Tax exemption
Life Cycle of an Exempt Organization
Form 1023 Educational resources
Existing Organizations
Tax-Exempt Status
Unrelated Business Income
Employment Issues
Form 990
Required Disclosures
Form 990 Case Study
In-depth Topics
Navigating IRS Resources for Exempt Organizations
Political Campaigns and Charities
The Wonderful World of Foundation Classification
Can I Deduct My Charitable Contributions
Redesigned Form 990
Part I
Part II
Part III
Part IV
An Overview of Form 990-EZ
Disaster Relief
Part I
Part II
403b Tax Sheltered Annuity Plans
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Employee
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frequently asked questions
Frequently Asked Questions
Q1. Where can I get technical help with this web-based training?
Q2. Will I receive official CPE or CLE credit for taking this course?
Q3. What is the difference between nonprofit, tax exempt, and charitable?
Q4. What is the difference between section 501(c)(3) and section 170?
Q5. Why would an organization file Form 1023, Application for Recognition of Exemption, when it is not required to do so?
Q6. Are contributions to these organizations (tax exempt, but without a determination letter) tax deductible?
Q7. When is an organization’s tax-exempt status effective?
Q8. What is the difference between a public charity and a private foundation?
Q9. During my first five years of existence when I’m automatically deemed a public charity by the Service, do I still need to file an annual return for those years?
Q10. What can I do to help ensure that my organization does not unexpectedly lose its public charity classification?
Q11. What happens if an organization is reclassified as a private foundation?
Q12. What activities can jeopardize tax-exempt status?
Q13. What is private benefit?
Q14. What is inurement?
Q15. What is the difference between private benefit and inurement?
Q16. What is lobbying?
Q17. What are the consequences of lobbying?
Q18. How does the IRS determine if lobbying activities are substantial?
Q19. What is political campaign activity?
Q20. What are the consequences of participating in political activity?
Q21. What is the difference between lobbying and political activity?
Q22. What is UBI?
Q23. What are the consequences of conducting UBI-generating activities?
Q24. How do I report an organization that is violating its tax-exempt status?
Q25. Who must file an annual information return?
Q26. When is Form 990, Return of Organization Exempt from Income Tax, due?
Q27. Can returns of tax-exempt organizations be e-filed?
Q28. Do I really have to show my return to anyone who asks?
Q29. What happens if I do not permit someone to examine my return?
Q30. What if I have a question that this training doesn't answer?