Annual Exempt Organization Tax Update
Author: Clark Nuber, Jennifer Becker Harris, Frances Olson
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
Seize the opportunity to stay updated on the ever-changing tax landscape for exempt organizations. This course will focus on what regulatory changes have impacted the sector this past year. We will review recent IRS activity and how that may impact your organization. We will also discuss what changes we see ahead for the not-for-profit sector.
Publication Date: December 2025
Designed For
CPAs, CFOs, auditors, bookkeepers, staff accountants and others working with not-for-profit entities
Topics Covered
- Updates on new tax law and activity in the Courts for exempt organizations
- Recap of IRS activity and guidance issued
- Updates on forms, efiling and other compliance, as applicable
- Donor acknowledgment reminders and updates on charitable giving incentives
Learning Objectives
- Identify current IRS hot topics and ways to mitigate risks
- Identify annual nonprofit compliance requirements
- Identify the approximate percentage of exempt organization audits that originate from referrals
- Identify the IRC Section that relates to private foundation self-dealing
- Identify a change the OBBBA makes to the excise tax on excess compensation
- Identify the change under OBBBA that applies to charitable contributions beginning after December 31, 2025
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Participants should possess a foundational understanding of exempt organization
Advance Preparation
None
