In-Depth Topics

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.

Banner - In Depth Topics
 
Action Course Title Runtime

The Wonderful World of Foundation Classification - Reviewed September 09, 2015
All Section 501(c)(3) organizations have a specific foundation classification. This course discusses the basics of the two most common types.
PDF Text Presentation

18:14

Disaster Relief - Part I - Reviewed August 20, 2015
Learn how charitable organizations may provide relief in disaster situations and the special tax rules that apply.
PDF Text Presentation

17:27

Disaster Relief - Part II - Reviewed April 20, 2015
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.
PDF Text Presentation

13:54

 

Additional Resources for Exempt Organizations

Action Resource
Car Donations - IRSVideos.gov Webinar
This presentation discusses the rules for reporting, record keeping and calculating  deduction for car donations.

State Tuition Organizations - IRSVideos.gov Webinar
State Tuition Organizations are a relatively new development in tuition aid for students. This presentation discusses the tax implications for the states that create them and the parents who use them.

Reasonable Cause - StayExempt Presentation
This presentation focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples are included.
Self-Dealing Exemption - StayExempt 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 - StayExempt 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 - StayExempt 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.