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Course Details

Churches and Ministries: Understanding Tax Issues and IRS Enforcement Guidelines (Video) (Course Id 961)

Updated / QAS / Registry / EA
Author : Stuart Sobel, Enrolled Agent (EA), Author, Radio Host, Indiana University Faculty
Status : Production
CPE Credits : 2.0
IRS Credits : 2
Price : $29.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 961

Description :

Churches and ministries / religious organizations are different in the eyes of the Internal Revenue Service. There are differences in the formation of the organization, annual reporting, and IRS examination techniques. This class provides in-depth coverage of a myriad of issues that distinguish the types of entities. It also provides guidance regarding the required and permissible actions of all of the entities.

The following topics are discussed in detail.

    • Proper procedures for forming a church, ministry, or other religious organization
    • Cost saving benefits of obtaining a group ruling
    • Guidelines for establishing an organization with programs in a foreign country
    • Analysis of proper preparation techniques for the challenging IRS application for tax-exempt status
    • The 14 factor the test IRS uses to determine whether or not an organization is a church
    • Permissible and non-permissible political activities including lobbying and partisan politics
    • Impact of excess benefit transactions and the resulting large penalties
    • Unrelated business income – taxable and nontaxable income situations
    • Ministers – tax elections and parsonage allowances
    • IRS examinations of churches

Usage Rank : 0
Release : 2018
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 02-Apr-2018
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - IRS Enrolled Agents - 961

Keywords : Taxes, Churches, Ministries, Understanding, Tax, Issues, IRS, Enforcement, Guidelines, Video, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

Upon successful completion of this course, participants will be able to:
    • Recognize the differences between a church and other types of religious organizations
    • Avoid unrelated business income tax or excess benefit transactions
    • Grow an effective new religious organization through effective organization development and tax planning
    • Maintain compliance with ongoing reporting of nonprofit activities
Course Contents :

Chapter 1 - Churches and Ministries: Understanding Tax Issues and IRS Enforcement Guidelines


Chapter 1 Review Questions


Tax Transcript Glossary

CPE Taxes Course: https://www.cpethink.com/tax-cpa-courses
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