Issue Podcasts

Introducing Issue Podcasts

What is an Issue Podcast?

An Issue Podcast is a resource for sharing technical knowledge. You can use an Issue Podcast to give you as an overview of an issue or as a quick refresher on the topic.

An Issue Podcast is a short, on-demand audio and visual presentation (approximately 15 minutes) that includes:

  • A brief summary of an issue
  • A quick analysis of an issue
  • References to key resource materials on an issue

Issue Podcasts are not:

  • Official guidance but rather an overview of a specific issue or aspect of an issue
  • A comprehensive analysis of an issue or multiple issues
  • A "pro forma" position/discussion on an issue

Issue Podcast – When Are Commercial-Type Activities a Substantial Nonexempt Purpose for an IRC 501(c)(3) Organization?
Learn about determining when commercial-type activities further a substantial nonexempt purpose for an IRC 501(c)(3) organization.
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Issue Podcast – Proposing Denial of Tax Exemption under IRC 501(c)(3)
Learn the 5-step roadmap to help determine whether proposing denial is appropriate for an organization requesting recognition of tax exemption under IRC 501(c)(3).
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Issue Podcast – Reasonable Cause
This presentation focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples are included.
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Issue Podcast – Self Dealing Exemption
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.
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Issue Podcast – Disqualified Persons: Private Foundations
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.
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Issue Podcast – Disaster Relief: Existing Organizations
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.
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