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.
The Wonderful World of Foundation Classification
Disaster Relief - Part II
Additional Resources for Exempt Organizations
|Car Donations - IRSVideos.gov Webinar
This presentation discusses the rules for reporting, record keeping and calculating deduction for car donations.
|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.