[WEB] Tax-Exempt Organizations - Planning and Compliance for Tax Matters

Course Details


Wednesday, June 29, 2022

8:30am – 12:00pm
(Registration: 8:30am)

Course Number


CPE Credit

4.0 hours CPE credit


Level of Knowledge



Kaplan Financial Education


Experience with tax-exempt organizations


Tax-exempt organizations are subject to a variety of complex tax rules and can be exposed to penalties if their everyday operations are not carefully monitored. The IRS is expanding audit coverage of all types of exempt organizations, concentrating on governance issues. This program addresses, from a transaction planning and compliance perspective, the major tax issues exempt organizations face.


  • Exceptions to the UBTI rules
  • Organizations with complex UBTI issues
  • Advertising and sponsorship
  • Unrelated debt-financed income
  • Political activity and legislative lobbying
  • Intermediate sanctions and disclosure and disclosure rules
  • Governance and management
  • Tax-exempt organization cases and rulings


Participants will be able to:

  • Recognize unrelated business taxable income (UBTI) issues
  • Apply tax law to calculation of UBTI
  • Report UBTI correctly
  • Recognize the exceptions to the UBTI rules
  • Understand the tax implications of advertising and sponsorship
  • Understand and properly handle unrelated debt-financed income
  • Recognize other unrelated business taxable income issues
  • Determine appropriate handling of political activity and legislative lobbying
  • Recognize when intermediate sanctions are applicable and what rules must be observed to avoid exposure to them
  • Recognize circumstances where disclosure is necessary and when exceptions to the general disclosure rules exist
  • Understand the tax returns focus on management and policies

Designed For

Practitioners with planning and compliance responsibility for tax-exempt organizations. May also be suitable for public practice.

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by June 20, 2022.

Member Fee

Applicable if you are a HSCPA member in good standing.

Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by June 20, 2022.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $350.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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