Tax-exempt Organizations

A comprehensive overview of tax-exempt organizations, focusing on the legal and tax frameworks governing their formation, operation, and compliance. Participants will explore the requirements for obtaining and maintaining tax-exempt status under Internal Revenue Code section 501(c)(3), including organizational structures, permissible activities, and limitations on political involvement. Additionally, the course will cover annual filing obligations, such as Form 990, and address issues related to unrelated business income and private inurement.