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How to Apply for Tax-Exempt Status

how to apply for tax exempt status


Live Rebroadcast | September 25, 2015 | 2:00 pm - 4:00 pm EST.

This course will help your clients and you complete a successful Internal Revenue Service (IRS) Form 1023 for a 501(c)(3) tax-exempt organization. An experienced practitioner, Julian Spirer, will guide you through the process of establishing a public charity or pri­vate foundation under state law and applying to the IRS for recognition of the tax exemption. The course will cover the Form 1023 and new Form 1023-EZ, question by question, highlighting the standards the IRS applies and discussing strategies for responding to questions the IRS may ask in its review of the organization’s application.

Key topics to be discussed:

  • Permissible charitable purposes
  • Public charity vs. private foundation
  • Restrictions on operations by law or by certain provisions in the articles of incorporation
  • Decisions regarding members, number of directors, and independence of the directors
  • Policies that should be adopted to satisfy the IRS
  • Obtaining local tax exemption, registering for fundraising, and obtaining needed local business licenses
  • Eligibility to use Form 1023-EZ
  • What to expect to happen after the application is filed
  • Completing Form 1023
  • Addressing examiner questions
  • Preserving the organization’s tax-exempt status

This CLE program is available in multiple formats, including live and on-demand versions. Select an option to begin.

Notice:  On-demand versions are made available 7 business days after the original recording date and will be sent in electronic format via email.

Category: Taxes

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