Summaries of Course ContentGlossary A list of the many of the tax terms used on this site and what they mean. Forms and Publications A list of the most common IRS forms and publications used by tax-exempt organizations. Virtual Workshop Course Summaries
Downloadable summaries of the StayExempt Virtual Workshop. For a fully interactive version of the Virtual Workshop, click here. If you are an educator in need of Virtual Workshop testing material, please contact us. Workshop 1 Summary: Tax-Exempt Status
Learn the ABCs of 501(c)(3) tax exemption and how to avoid activities that jeopardize it.
Posted on June 30th, 2008 | Download PDF Summary 1 Workshop 2 Summary: Unrelated Business Income
Identify income-producing activities that generate taxable income and learn how to report and pay taxes on it.
Posted on June 30th, 2008 | Download PDF Summary 2 Workshop 3 Summary: Employment Issues
Learn the differences between employees, independent contractors and volunteers, and the different tax treatment required for each.
Posted on June 30th, 2008 | Download PDF Summary 3 Workshop 4 Summary: Form 990
Walk through the steps of filling out Form 990, and learn how good recordkeeping is essential for accurate completion.
Posted on June 30th, 2008 | Download PDF Summary 4 Workshop 5 Summary: Required Disclosures
Learn your organization's responsibilities to disclose certain types of information to the general public.
Posted on June 30th, 2008 | Download PDF Summary 5 Back to Top Mini-Course Downloads
Downloadable versions of the Exempt Organization Mini-Course presentations. Click here for the full interactive version of the StayExempt.irs.gov EO Mini-Courses. Presentation 1: Navigating IRS Resources for Tax-Exempt Organizations
Have you ever wondered what the IRS website contains for exempt organizations? This mini-course will show you what is available and how to get there!
(approximately 7 minutes)
Posted on June 30th, 2008 | Download Printable PDF Presentation 1 Presentation 2: Political Campaigns and Charities: The Ban on Political Campaign Intervention
A 501(c)(3) organization jeopardizes its exempt status when it intervenes in a political campaign. This mini-course provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation.
(approximately 16 minutes)
Posted on June 30th, 2008 | Download Printable PDF Presentation 2 Presentation 3: The Wonderful World of Foundation Classification (Part I)
All 501(c)(3) organizations also have something called a foundation classification. This mini-course covers the basics of two of the more common types.
(approximately 18 minutes)
Posted on September 09, 2008 | Download Printable PDF Presentation 3 Presentation 4: Can I Deduct My Charitable Contributions?
Is this a question you hear from your donors? This brief overview of deductibility can help your exempt organization understand the rules of what is deductible and what is not.
(approximately 20 minutes)
Posted on September 09, 2008 | Download Printable PDF Presentation 4 Presentation 5: Applying for Tax-Exempt Status
If your organization is brand-new and you're thinking about applying for tax-exempt status, take a look at this mini-course first. You'll learn about IRS resources that will make the process easier and quicker.
(approximately 19 minutes)
Posted on September 09, 2008 | Download Printable PDF Presentation 5 Presentation 6: Preparing to File the New Form 990
Beginning in the 2008 filing year, exempt organizations began working with a redesigned Form 990 or Form 990EZ. This course provides an overview of the changes, while the following four courses provide a line-by-line walkthrough of different sections of the form. Note that while these courses refer to the 2008 Form 990, the current 2009 Form 990 is very similar.
(approximately 14 minutes)
Posted on October 17, 2008 | Download Printable PDF Presentation 6 Presentation 7: The Redesigned Form 990 - Part I
In this mini-course, you’ll receive general instructions for completing the heading and financial sections of Form 990. Note that although this course refers to the 2008 Form 990, the current 2009 form is very similar.
(approximately 37 minutes)
Posted on October 17, 2008 | Download Printable PDF Presentation 7 Presentation 8: The Redesigned Form 990 - Part II
This mini-course walks you through the Accomplishments, Compliance and Compensation sections of Form 990. Note that although this course refers to the 2008 Form 990, the current 2009 form is very similar.
(approximately 25 minutes)
Posted on October 17, 2008 | Download Printable PDF Presentation 8 Presentation 9: The Redesigned Form 990 - Part III
In this mini-course, we’ll walk through the Governance, Management, Disclosure, Summary sections, Checklist of Required Schedules, and Schedule A. Note that although this course refers to the 2008 Form 990, the current 2009 form is very similar.
(approximately 25 minutes)
Posted on October 17, 2008 | Download Printable PDF Presentation 9 Presentation 10: The Redesigned Form 990 - Part IV
This mini-course takes you through Schedules C, F, G, I, M and R, line by line. Note that although this course refers to the 2008 Form 990, the current 2009 form is very similar.
(approximately 37 minutes)
Posted on October 17, 2008 | Download Printable PDF Presentation 10 Presentation 11: An Overview of Form 990-EZ
Due to increased filing thresholds, many more organizations are now able to file Form 990-EZ instead of the full Form 990. Here, you’ll find out if your organization may file this shorter, simpler form, and learn more about Form 990-EZ. Note that although this course refers to the 2008 Form 990, the current 2009 form is very similar.
(approximately 13 minutes)
Posted on August 7, 2009 | Download Printable PDF Presentation 11 Presentation 12: Disaster Relief - Part I
Learn how charitable organizations may provide relief in disaster situations and the special tax rules that apply to such organizations.
(approximately 17 minutes)
Posted on August 20, 2009 | Download Printable PDF Presentation 12 Presentation 13: Disaster Relief - Part II
Learn about the special rules that apply to employer sponsored disaster relief organizations, the deductibility of contributions to disaster relief organizations and the tax treatment of relief recipients.
(approximately 14 minutes)
Posted on August 20, 2009 | Download Printable PDF Presentation 13 Presentation 14: 403(b) Tax-Sheltered Annuity Plans - Employee
Are you an employee of a 501(c)(3) tax-exempt organization or a public school, college or university that has a 403(b) tax-sheltered annuity (TSA) plan? Learn the advantages of participating in this type of retirement plan and how it works.
(approximately 12 minutes)
Posted on August 7, 2009 | Download Printable PDF Presentation 14 Presentation 15: 403(b) Tax-Sheltered Annuity Plans - Employer
If your organization has a 403(b) tax-sheltered annuity (TSA) plan, it is important to routinely review that plan and ensure it complies with current tax laws and regulations. View this brief presentation about recent regulatory changes and operating a 403(b) plan.
(approximately 13 minutes)
Posted on August 7, 2009 | Download Printable PDF Presentation 15 Back to Top Small to Mid-sized Workshop Materials
These downloadable PDF chapters come straight out of the Small to Mid-sized Workshop participant text books offered at Exempt Organization’s one-day workshops for small and mid-size section 501(c)(3) exempt organizations.
These live workshops, presented by experienced Exempt Organizations specialists, explain what 501(c)(3) organizations must do to keep their tax-exempt status. This introductory workshop is designed for the administrators or volunteers responsible for an organization's tax compliance. Pre-registration is required. Click here to view the Workshop events calendar for more information. Chapter 1 and 2: Intro and Tax-Exempt Status
Want to know the benefits of 501(c)(3) tax-exempt status? This chapter explains the difference between nonprofit and tax-exempt organizations; what is required to receive tax-exempt status; the how to distinguish between private foundations and public charities.
Posted on March 28, 2010 | Download Printable PDF Chapter 1 and 2 Chapter 3: Jeopardizing your Tax-Exempt Status
So, you want to keep you tax-exempt status. Here is advice on how to avoid activities that can jeopardize an organization's 501(c)(3) status.
Posted on March 28, 2010 | Download Printable PDF Chapter 3 Chapter 4: Unrelated Business Income (UBI)
Do you know if your organization generates taxable income? This chapter explains which of your income-producing activities generate UBI and how to report taxable income properly.
Posted on March 28, 2010 | Download Printable PDF Chapter 4 Chapter 5: Gaming Activities
Chapter 5 shows you how to conduct charitable gaming lawfully, and how to withhold and report gaming taxes appropriately.
Posted on March 28, 2010 | Download Printable PDF Chapter 5 Chapter 6: Employment Issues
Do you know how to classify your employees for tax purposes? Chapter 6 shows you – along with how to identify your tax withholding, paying, and reporting responsibilities for each employee. You’ll also learn to recognize the major employment tax forms and their uses.
Posted on March 28, 2010 | Download Printable PDF Chapter 6 Chapter 7: Recordkeeping
Are you unsure what records are important, or how long you should keep them? This chapter offers advice on effective recordkeeping.
Posted on March 28, 2010 | Download Printable PDF Chapter 7 Chapter 8: Form 990
Chapter 8 explains which tax-exempt organizations are required to file a return and which form in the 990 series is right for your organization. You’ll also learn how to complete your form, when to file and what filing method is required.
Posted on March 28, 2010 | Download Printable PDF Chapter 8 Chapter 9: Audit, Compliance and the Complaint Process
Are you worried about the possibility of an audit or compliance check? This chapter explains the process, and may help alleviate your fears.
Posted on March 28, 2010 | Download Printable PDF Chapter 9 Chapter 10: Required Disclosures
Most portions of you yearly return are open to public inspection. This chapter explains what the public may see, what you must disclose and how much you can charge for copies of your organization’s documents.
Posted on March 28, 2010 | Download Printable PDF Chapter 10 Back to Top |
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