Recent Developments in Exempt Organization Taxation

This live webinar will focus on recent events and regulatory activities affecting tax-exempt organizations. Tax-exempt organizations have undergone many changes in recent years due to increased IRS audit activity resulting from congressional interest in the operation of tax-exempt organizations and their oversight by the IRS. These changes make it imperative for tax-exempt organizations and individuals advising such organizations to stay current with recent developments in the laws and regulations governing tax-exempt organizations.

Learning Objectives:

- You will be able to review recent changes to the structure and operations of the IRS TE/GE division and IRS actions taken in response to inspector general's report.

- You will be able to explain the regulations surrounding 501(c)(4) social welfare organizations, Sec. 9010 health insurance provider fee, and hospital financial assistance and community health needs assessment.

- You will be able to discuss developments from IRS exams and other developments affecting all charitable organizations such as tax reform and diversion of charitable assets.

- You will be able to identify critical changes and challenges for the 2013 Form 990.