Giving Voice: Understanding and Reporting Lobbying, Advocacy, and Political Activities
2025-12-04 13:00 - 14:00 (America/New_York) | zoom.us/j/96136339580
Course Description:
We help you navigate the complex tax and compliance rules for tax-exempt organizations engaging with the political process. This course helps differentiate between lobbying, advocacy, and political activities, and details the reporting requirements and tax consequences of each. We outline specific rules for 501(c)(3) organizations, including the no-substantial-part test and the 501(h) election, as well as the rules for 501(c)(4), (5), and (6) organizations regarding non-deductible member dues and the proxy tax. Finally, the course offers practical best practices and strategies for carefully tracking and reporting all political and lobbying expenditures.

Learning Objectives:
Differentiate between political, lobbying, and advocacy activities.
Explain the tax reporting requirements and implications of engaging in political activities for various 501(c) entities.
Compare and contrast lobbying rules and limitations for 501(c)(3) organizations with those for 501(c)(4), (5), and (6) organizations.
Apply best practices and strategies to accurately track, document, and report lobbying and political expenditures in compliance with IRS regulations.

To Watch this Webinar on the Media Library CLICK HERE!

Public Support: Preserving Your 501(c)(3) Status
2024-07-18 13:00 - 14:00 | https://zoom.us/j/98498147299
COURSE DESCRIPTION:
Understanding and maintaining your public support status is crucial to be able to continue to enjoy the tax benefits of a public charity. This course will cover what it means to be a publicly supported charity and how that differentiates your organization from a private foundation. We will discuss the various ways an organization may “pass” the public support test, and importantly, how to protect and preserve your public support status for the future.

LEARNING OBJECTIVES:

Define public support and how being a publicly supported charity differentiates an organization from a private foundation
Outline the various ways a charity may qualify as publicly supported
Learn about the five-year “rolling” public support calculation
Discuss the differences between a 509(a)(1) and 509(a)(2) public support calculation
Preserving and protecting your public charity status

To Watch this Webinar on the Media Library CLICK HERE!

W436: Understanding Unrelated Business Income
2023-12-05 13:00 - 14:00 | https://zoom.us/j/95924453701
COURSE DESCRIPTION:
Many tax-exempt organizations are surprised to learn that they may have a tax liability due to certain business activities. This session will provide a survey-level view of the tax on unrelated business income (UBI), and how it relates to tax exempt organizations. We will explore the legislative, judicial, and regulatory history of UBI to develop a better understanding of how UBI fits into the tax-exempt sector, and in the process explore strategies to reduce the tax impact to your organization. Soon!

LEARNING OBJECTIVES:

– Understand the conceptual history of the tax on unrelated business income
– Learn about the various types of UBI, and how to identify potential sources of UBI in your organization
– Discover strategies to accurately report UBI in order to most effectively utilize your organization’s resources

To Watch this Webinar on the Media Library CLICK HERE!

W435: A Walk Through Form 990
2023-07-13 13:00 - 14:00 | https://zoom.us/j/98517720731
COURSE DESCRIPTION:
Form 990 forms the core backbone of your tax-exempt organization’s relationship with the IRS, as well as an important link to the general public. Join us for a high-level overview of Form 990, with a focus on the most common parts and sections, including compensation reporting, financial information, lobbying political activity, and more.

LEARNING OBJECTIVES:

– Learn how Form 990 fits in to your tax-exempt organization’s relationships with the IRS and the public
– Understand how Form 990 is organized, composed, and prepared
– Recognize common errors and misunderstandings surrounding Form 990

To Watch the Webinar on the Media Library CLICK HERE!
