Existing Organizations

Obtaining and maintaining 501(c)(3) tax-exempt status is crucial to the success of charitable organizations. This online training provides you with the tools and knowledge necessary to keep your organization's exempt status intact.

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Action Course Title Runtime

Maintaining 501(c)(3) Tax-Exempt Status - Reviewed August 30, 2015
Now that your organization has Section 501(c)(3) tax-exempt status, you should review the activities that can jeopardize your exemption.
Alternate PDF Version

30:54
Form 990 Overview Course - Reviewed January 4, 2016
Most 501(c)(3) exempt organizations are required to submit an annual Form 990-series return. This course shows you which forms to file, when they are due, public disclosure of your return  and  tips to help prepare your form.
Alternate PDF Version
30:54

Employment Issues - Reviewed August 10, 2016
If your organization has employees or volunteers, it may have tax responsibilities. This course explains how to report employee wages and the rules regarding volunteer gifts.
Alternate PDF Version

34:52

Required Disclosures - Reviewed June 30, 2016
Certain organizational records must be disclosed to the public. This course discusses which documents must be provided and the penalties for noncompliance.
Alternate PDF Version

17:41

Unrelated Business Income - Reviewed April 27, 2016
Even though your organization is tax exempt, it may generate taxable income. This course discusses how to determine if you have taxable income and how to report it.
Alternate PDF Version

27:20
Political Campaigns and Charities: The Ban on Political Campaign Intervention - Reviewed June 30, 2015
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.
Alternate PDF Version
15:57

Charitable Gaming for Exempt Organizations - Reviewed April 27, 2015
Exempt organization often generate income through gaming. This course discusses gaming rules, documentation and possible tax implications.
Alternate PDF Version

23:38

Can I Deduct My Charitable Contributions? - Reviewed September 09, 2015
Donors often ask about contribution deductibility. This course explains what is deductible, the records to keep and how to report contributions.
Alternate PDF Version

20:43

 

Additional information for Existing Organizations

Action Information
Social Security Numbers - IRSVideos.gov Webinar
This presentation explains why charities and non-profits should NOT put Social Security numbers on publicly-disclosable IRS documents such as Form 990.
IRS.gov Calendar of Events - IRS.gov Link
Go to IRS.gov for a list of live webinars, phone forums, workshops and more.

Good Governance Makes Sense for Exempt Organizations - Webinar; Reviewed June 4, 2016
Topics include why public trust is a charity’s greatest asset; the importance of having knowledgeable/engaged governing boards; effective self-policing policies; avoiding conflicts of interest; and how to implement a code of ethics policy.

Charities and Volunteers - Phone Forum; Reviewed September 2016
This presentation explains the tax rules that come into play in the complex relationships between charities and their volunteers. Topics include: What is a qualified organization; deductible and non-deductible personal, travel and volunteer expenses; vehicle deductions; and the importance of record keeping.

A Guide for Charitable Organizations with Changing Leadership - Phone Forum; Reviewed September 13, 2016
Topics include the rules about fundraising; governance; Form 990-series returns; and UBIT and excise taxes.

Essential Information for Section 501(c)(8) and 501(c)(10) Fraternal Organizations - Phone Forum; Reviewed September 13, 2016
Topics include the basics of tax exemption; the differences between (c)(8) and (c)(10) and other organizations; unrelated business income; and the application process.

IRC 501(c)(6) Organizations - Phone Forum; Reviewed September 13, 2016
Learn what a 501(c)(6) organization is and the sorts of activities it should avoid or perform to a limited extent -- such as lobbying and political activities.

Veterans Organizations: Help from the IRS on Key Rules - Phone Forum; Reviewed September 13, 2016
Topics include issues affecting 501(c)(19) organizations, including filing requirements; social activities (like gaming); unrelated business income; recordkeeping; employment issues; and group rulings.

501(c)(7) Social Clubs - Phone Forum; Reviewed September 13, 2016
This presentation explains what 501(c)(7) Social Clubs need to know to qualify for and maintain tax-exempt status. You'll also learn how organizations like fraternities, country clubs and sports clubs differ from other nonprofit organizations.