IRS Workshop Agenda

ACTIVITY

TIME

Session 1:  Tax Exempt Status

• Tax-exempt does not equal non-profit
• Types of exempt organizations
• Organizational/operational tests
• Benefits of exempt status
• Private foundation/public charity status
• Advance rulings
• Jeopardizing tax-exempt status
• Activity:  Case Studies 

Session 2:  Unrelated Business Income, including Gaming Activities

• Three parts of the UBI test
• Common examples
• Exceptions and modifications
• Gaming activities
• Form 990-T and Form 990-W

• Independent contractor v. employee
• Statutory employees and statutory non-employees
• Overview of employment tax forms
• Activity:  Quiz

Session 4:  Q & A Review, Form 990 Overview, Survey of On-line
Resources

• Which organizations must file which form, if any
• Importance of Form 990
• Significant features of Form 990
• Ten Minute Stretch Break at about 1:50 p.m.
• Specific sections of Form 990
• Role of governance
• Survey online resources

3:20 – 3:30 p.m.
10 minutes

Session 5:  Required Disclosures

• Public inspection rules
• Disclosure rules
• Substantiation of contributions

Closing

• Summary
• Activity:  Answer Remaining Post-it Note Questions and Other Questions from Floor
• Websites
• Customer Service contacts
• Workshop evaluations