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Tax-Exempt Status: Not-for-Profit Tax Compliance
CPE Self-study

Tax-Exempt Status: Not-for-Profit Tax Compliance

This CPE course focuses on the tax compliance fundamentals for charitable organizations and gives insight into issues of various types of other exempt organizations in the NFP sector.

$47.20 - $69
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

2

Author(s)

MTAX and William E. Turco, McGladrey LLP

Availability

1 year

Product Number

165141

 Business & partner 
Product Details

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Tax Compliance track.

Because not-for-profits (NFPs) exist to fulfill a public need, they must comply with federal laws to obtain and maintain tax-exempt status. This CPE course focuses on the tax compliance fundamentals for charitable organizations and gives insight into issues of the various types of other tax-exempt organizations in the NFP sector, such as business leagues, associations and fraternal organizations, among others. Topics covered include applying for exemption, eligibility to receive tax-deductible contributions, the public support test for public charities, and an overview of activities that may jeopardize an NFP’s tax-exempt status.

Key Topics
  • The meaning of tax-exempt status
  • Exempt organizations in the NFP sector
  • 501 (c)(3) charitable organizations
  • Public charities
  • Public support test requirement
  • Private foundations
  • Other tax-exempt entities
  • Eligibility to receive tax-deductible contributions
  • Life cycle of an exempt organization
  • Applying for exemption
  • Required filings
  • Ongoing compliance requirements
Learning Outcomes
  • Recall what it means to have tax-exempt status.
  • Differentiate between and recognize the basic compliance requirements of various types of tax-exempt organizations, including charitable organizations
  • Identify the IRS filing requirements for exempt organizations.
  • Recall the activities that a tax-exempt organization should limit to protect its tax-exempt status.
  • Identify the criteria for qualifying as a 501(c)(3) charitable organization and those organizations that may qualify as publicly supported.
  • Recall how to perform the public support test calculation.
Credit Info
CPE Credits
Online
2
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
Knowledge of the not-for-profit industry
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$69.00
AICPA Members
Online
$59.00
NFP Section Members
Online
$47.20

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
MTAX and William E. Turco
CPA
McGladrey LLP
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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Tax-Exempt Status: Not-for-Profit Tax Compliance
Select from the following options:
Online
$69.00
Nonmember Price
$69.00
Price excluding sales tax
$69.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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