Summaries of Course Content

Virtual Workshop Course Summaries::

1. Tax-Exempt Status
   Learn the ABCs of 501(c)(3) tax exemption and how to avoid activities that jeopardize it.
2. Unrelated Business Income
   Identify when income-producing activities generate taxable income and how to report and pay taxes on it.
3. Employment Issues
   Learn the differences between employees, independent contractors, and volunteers, and the different tax treatment required for each.
4. Form 990
   Walk through the steps of filling out Form 990, and learn how good recordkeeping is essential for accurate completion.
5. Required Disclosures
   Learn your organization’s responsibilities to disclose certain types of information to the general public.

Glossary

Forms and Publications

Mini-Course Summaries:

1. Navigating IRS Resources for Tax-Exempt Organizations
   Learn what resources the IRS Web site makes available for exempt organizations and how to find them.
2. The Wonderful World of Foundation Classification (Part I)
   Get answers to your questions about "foundation classification." Learn the basics of two of the more common types.
3. Political Campaigns and Charities: The Ban on Political Campaign Intervention
   Learn how intervening in a political campaign jeopardizes a 501(c)(3) organization’s exempt status and understand the steps an organization should take to avoid an inadvertent violation.