Nonprofit Tax Rules After OBBA: From Regulation to Reporting (2 hours)

Overview

This course provides a comprehensive overview of nonprofit tax compliance in the evolving regulatory landscape following OBBA. Participants will examine the legislative changes impacting tax-exempt organizations, with a focus on governance, reporting obligations, unrelated business income, executive compensation, and compliance risk management. Attendees will learn how to translate regulatory requirements into accurate reporting and sound organizational policy.

*Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to terri.storer@acpen.com

Highlights

• Recent tax legislation and developments related to non-profit entities
• Special sections of Form 990 and various form related changes
• Nonprofit tax exemption applications
• “Intermediate sanctions” excise tax
• Excess compensation excise tax
• Excess parachute payment excise tax
• Unrelated business income tax
• Required profit motive
• The Mayo case
• Entertainment expenses
• Taxable fringe benefits (including employer-provided parking)

Prerequisites

Basic working knowledge of nonprofit taxation

Designed For

CPAs working in public accounting firms and for non-for-profit organizations

Objectives

• Apply the most recent tax provisions related to non-profit entities 
• Identify special sections of Form 990 and advise clients on tax rules related to public charities

Notice

“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!