Have an extra twenty minutes? That's all the time you'll need to complete one of our web-based mini courses. Select a title below to watch the streaming presentation.
| Course | Runtime |
|---|---|
| The wonderful world of foundation classification
All Section 501(c)(3) organizations have a specific foundation classification. This course discusses the basics of the two most common types. |
18:14 |
| Disaster relief - Part 1
Learn how charitable organizations may provide relief in disaster situations and the special tax rules that apply. |
17:27 |
| Disaster relief - Part 2
Learn about the special rules for employer-sponsored disaster relief organizations, the deductibility of contributions to disaster relief organizations and the tax treatment of relief recipients. |
13:54 |
Additional resources for exempt organizations
Filing Form 990-T for elective payment election only - Stay Exempt presentation
This presentation is intended for taxpayers filing Form 990-T for the sole purpose of making an elective payment election under the Inflation Reduction Act to claim applicable clean energy credits.
Reasonable cause - Stay Exempt presentation
This presentation focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples are included.
Self-dealing exemption - Stay Exempt presentation
This presentation discusses self-dealing under Code Section 4941 and the exception for compensation to disqualified persons. It explains general self-dealing rules (more specifically about the exception) and concludes with the rebuttable presumption of reasonable compensation as provided in the Section 4958, Taxes on Excess Benefit Transactions.
Disqualified persons: private foundations - Stay Exempt presentation
This presentation covers Section 4946, which addresses disqualified persons with respect to a private foundation. Identifying disqualified persons and understanding the special rules related to them are essential for Chapter 42 analysis.
Disaster relief: existing organizations - Stay Exempt presentation
This presentation discusses requirements for established disaster-relief organizations, including the characteristics of a charitable class; the elements of a needs test; how an organization can exercise discretion and control; recordkeeping best practices; and aid to businesses as a charitable activity.