In-Depth Topics

Have an extra twenty minutes? That's all the time you'll need to complete one of our Web-based mini courses. Select a title below to watch the streaming presentation.

Banner - In Depth Topics

Action	Course Title	Runtime
	The Wonderful World of Foundation Classification All Section 501(c)(3) organizations have a specific foundation classification. This course discusses the basics of the two most common types. PDF Text Presentation PDF	18:14
	Disaster Relief - Part I Learn how charitable organizations may provide relief in disaster situations and the special tax rules that apply. PDF Text Presentation PDF	17:27
	Disaster Relief - Part II Learn about the special rules for employer-sponsored disaster relief organizations, the deductibility of contributions to disaster relief organizations and the tax treatment of relief recipients. PDF Text Presentation PDF	13:54

Additional Resources for Exempt Organizations

Action	Resource
	Filing Form 990-T for Elective Payment Election Only - StayExempt Presentation This presentation is intended for taxpayers filing Form 990-T for the sole purpose of making an elective payment election under the Inflation Reduction Act to claim applicable clean energy credits.
	Reasonable Cause - StayExempt Presentation This presentation focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples are included.
	Self-Dealing Exemption - StayExempt Presentation This presentation discusses self dealing under Code Section 4941 and the exception for compensation to disqualified persons. It explains general self-dealing rules (more specifically about the exception) and concludes with the rebuttable presumption of reasonable compensation as provided in the Section 4958, Taxes on Excess Benefit Transactions.
	Disqualified Persons: Private Foundations - StayExempt Presentation This presentation covers Section 4946, which addresses disqualified persons with respect to a private foundation. Identifying disqualified persons and understanding the special rules related to them are essential for Chapter 42 analysis.
	Disaster Relief: Existing Organizations - StayExempt Presentation This presentation discusses requirements for established disaster-relief organizations, including the characteristics of a charitable class; the elements of a needs test; how an organization can exercise discretion and control; recordkeeping best practices; and aid to businesses as a charitable activity.
	Car Donations [TEMPORARILY UNAVAILABLE] - IRSVideos.gov Webinar This presentation discusses the rules for reporting, record keeping and calculating a deduction for car donations.

Page Last Reviewed or Updated: 19-Sep-2024