Tax-Exempt Organizations: The Practitioner’s Nano Series - (0.2 CPE Each)

Tax-exempt organizations operate under a specialized set of federal tax rules that can create significant compliance challenges for practitioners. From selecting the appropriate exemption classification and reviewing governing documents to understanding operational restrictions, political activity, donor deductibility, and ongoing compliance, knowing which rules apply is essential.

Tax-Exempt Organizations: The Practitioner’s Nano Series provides focused, practical guidance for tax and accounting professionals who advise nonprofit and tax-exempt organizations. Each nano-learning course addresses a specific area of exempt organization taxation and compliance, allowing practitioners to focus on the topics most relevant to their practice and client needs.

What You Get

• Expert-written Nano Courses

• Each course: 0.2 CPE

• Designed for practical, real-world application

• 10–15 minutes per course

• Focused guidance on federal tax-exempt organization rules and compliance

Who This Is For

• Professionals who prepare returns or provide tax services for nonprofit and tax-exempt organizations.

• Practitioners who advise clients on exempt organization formation, classification, and compliance.

• Tax and accounting professionals who want a stronger understanding of IRC Section 501(c) organizations.

• Professionals who work with charitable, social welfare, business league, veterans, and other tax-exempt organizations.

Learning Objectives

After completing courses in this series, professionals will be able to:

• Recognize foundational concepts and federal tax requirements applicable to tax-exempt organizations.

• Distinguish between state nonprofit incorporation and federal tax-exempt recognition.

• Evaluate whether an organization’s governing documents satisfy the federal organizational test for tax-exempt status.

• Identify the requirements for an exempt purpose clause under IRC Section 501(c)(3).

• Identify the requirements for a dissolution clause that satisfies the federal organizational test.

• Distinguish between the roles of articles of incorporation and bylaws in nonprofit organizations.

• Differentiate among common IRC Section 501(c) classifications and the federal tax rules associated with each.

• Identify key requirements for maintaining federal tax-exempt status under IRC Section 501(c)(3).

• Recognize key federal tax and compliance requirements applicable to IRC Section 501(c)(4) social welfare organizations.

• Recognize key federal tax and compliance requirements applicable to Section 501(c)(6) business leagues.

• Identify membership requirements that affect the federal tax treatment of Section 501(c)(19) veterans organizations.

• Apply key organizational factors to determine the appropriate federal tax-exempt classification.

Included Courses

Fundamentals of Federal Tax-Exempt Status and Classification – 0.2 CPE

This nano-learning course examines the federal rules governing tax-exempt organizations, including exemption requirements, classification, deductible contributions, and ongoing compliance obligations.

The Distinction Between State Nonprofit and Federal Tax-Exempt Status – 0.2 CPE

This nano-learning course explains the difference between state nonprofit formation and federal tax-exempt status, including IRS classification and ongoing compliance requirements.

The Organizational Test for Tax-Exempt Status – 0.2 CPE

This nano-learning course examines the IRS organizational test for tax-exempt status, including governing document requirements, exempt purpose clauses, and dissolution provisions.

The Legal Foundation of Exempt Purpose Clauses – 0.2 CPE

This nano-learning course examines how exempt purpose clauses establish the legal boundaries required for federal tax-exempt status under IRC Section 501(c)(3).

Securing Exempt Assets: The Essential Dissolution Clause – 0.2 CPE

This nano-learning course examines the dissolution clause requirement for tax-exempt organizations and how it protects remaining assets for continued exempt purposes.

Governing Documents: Articles of Incorporation vs. Bylaws – 0.2 CPE

This nano-learning course compares the distinct roles of articles of incorporation and bylaws in nonprofit formation, federal tax exemption, and organizational governance.

Overview of IRC Section 501(c) – 0.2 CPE

This nano-learning course reviews the major classifications under IRC Section 501(c) and how each affects tax exemption, permissible activities, donor deductibility, and compliance requirements.

Essential Principles of 501(c)(3) Compliance and Governance – 0.2 CPE

This nano-learning course reviews the core legal and operational requirements for maintaining 501(c)(3) status, including organizational structure, private benefit restrictions, political activity, and ongoing compliance.

Navigating IRC Section 501(c)(4): Social Welfare and Compliance Guide – 0.2 CPE

This nano-learning course examines the federal requirements for 501(c)(4) social welfare organizations, including social welfare activities, political involvement, donor deductibility, and filing obligations.

Essential Principles of Section 501(c)(6) Business Leagues – 0.2 CPE

This nano-learning course reviews the federal tax rules governing Section 501(c)(6) business leagues, including qualification requirements, member dues, lobbying, unrelated business income, and ongoing compliance.

Understanding Section 501(c)(19) for Veterans Organizations – 0.2 CPE

This nano-learning course reviews the federal tax requirements for Section 501(c)(19) veterans organizations, with emphasis on membership composition, tax exemption, and donor deductibility.

Choosing the Correct Exempt Organization Classification – 0.2 CPE

This nano-learning course presents a practical framework for evaluating an organization’s activities, beneficiaries, governance, funding, and political involvement to select the appropriate federal tax-exempt classification. 

Author / Instructor

Mike Gleeson, MST
Mike Gleeson is Director of Tax Intelligence at CountingWorks PRO, where he helps lead the development of tax research, educational content, and AI-powered tax guidance tools. He holds a Master of Science in Taxation and has experience in tax policy, government affairs, and professional tax education.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.