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Course Details

Tax Cuts and Jobs Act - Exempt Organizations - For the 2018 Tax Year (Course Id 1416)

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Author : Andrew Clark, EA
Status : Production
CPE Credits : 1.0
IRS Credits : 1
Price : $14.95
Passing Score : 70%
NASBA Technical: Yes
Primary Subject-Field Of Study:

Taxes - Taxes for Course Id 1416

Description :

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This course will provide a thorough review of the Exempt Organizations portion of the Tax Cuts and Jobs Act Bill (H.R.1.). Part 1 of this course will provide a summary description of all provisions referenced in the Exempt Organizations section of the Tax Cuts and Jobs Act. It will identify which sections changed and which remained the same. Each provision will reference a more detailed description of the provision in Part 2 of this course. The detailed description will review the current law, provide a detailed description of the change and identify the effective date that the provision will become effective.

Usage Rank : 0
Release : 2018
Version : 1.0
Prerequisites : Basic understanding of federal tax code.
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 : 06-Oct-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 - 1416

Keywords : Taxes, Tax, Cuts, Jobs, Act, Exempt, Organizations, For, 2018, Tax, Year, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

At the end of this course, students will be able to:
  • Review the Exempt Organizations Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Identify where to find more information about each provision; and
  • Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.
Course Contents :

Chapter 1 - Tax Cuts and Job Act - A Comprehensive Review

Course Learning Objectives

Introduction

EXEMPT ORGANIZATIONS

A. Unrelated Business Income Tax

1. Clarification of unrelated business income tax treatment of entities exempt from tax under section 501(a)

2. Exclusion of research income from unrelated business taxable income limited to publicly available research

3. Unrelated business taxable income separately computed for each trade or business activity

B. Excise Taxes

1. Simplification of excise tax on private foundation investment income

2. Private operating foundation requirements relating to operation of an art museum

3. Excise tax based on investment income of private colleges and universities

4. Provide an exception to the private foundation excess business holdings rules for philanthropic business holdings

C. Requirements for Organizations Exempt From Tax

1. Section 501(c)(3) organizations permitted to make statements relating to political campaign in ordinary course of activities in carrying out exempt purpose

2. Additional reporting requirements for donor advised fund sponsoring organizations

Chapter 1 Review Questions

Glossary

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