{"product_id":"tax-exempt-organizations-the-practitioner-s-nano-series","title":"Tax-Exempt Organizations: The Practitioner’s Nano Series - (0.2 CPE Each)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTax-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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTax-Exempt Organizations: The Practitioner’s Nano Series\u003c\/span\u003e\u003cspan\u003e 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWhat You Get\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eExpert-written Nano Courses\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eEach course: 0.2 CPE\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDesigned for practical, real-world application\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003e10–15 minutes per course\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eFocused guidance on federal tax-exempt organization rules and compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eWho This Is For\u003c\/span\u003e\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eProfessionals who prepare returns or provide tax services for nonprofit and tax-exempt organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003ePractitioners who advise clients on exempt organization formation, classification, and compliance.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eTax and accounting professionals who want a stronger understanding of IRC Section 501(c) organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eProfessionals who work with charitable, social welfare, business league, veterans, and other tax-exempt organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eLearning Objectives\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAfter completing courses in this series, professionals will be able to:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eRecognize foundational concepts and federal tax requirements applicable to tax-exempt organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDistinguish between state nonprofit incorporation and federal tax-exempt recognition.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eEvaluate whether an organization’s governing documents satisfy the federal organizational test for tax-exempt status.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eIdentify the requirements for an exempt purpose clause under IRC Section 501(c)(3).\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eIdentify the requirements for a dissolution clause that satisfies the federal organizational test.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDistinguish between the roles of articles of incorporation and bylaws in nonprofit organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eDifferentiate among common IRC Section 501(c) classifications and the federal tax rules associated with each.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eIdentify key requirements for maintaining federal tax-exempt status under IRC Section 501(c)(3).\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eRecognize key federal tax and compliance requirements applicable to IRC Section 501(c)(4) social welfare organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eRecognize key federal tax and compliance requirements applicable to Section 501(c)(6) business leagues.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eIdentify membership requirements that affect the federal tax treatment of Section 501(c)(19) veterans organizations.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003cli dir=\"ltr\"\u003e\n\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eApply key organizational factors to determine the appropriate federal tax-exempt classification.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eIncluded Courses\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eFundamentals of Federal Tax-Exempt Status and Classification – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course examines the federal rules governing tax-exempt organizations, including exemption requirements, classification, deductible contributions, and ongoing compliance obligations.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eThe Distinction Between State Nonprofit and Federal Tax-Exempt Status – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course explains the difference between state nonprofit formation and federal tax-exempt status, including IRS classification and ongoing compliance requirements.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eThe Organizational Test for Tax-Exempt Status – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course examines the IRS organizational test for tax-exempt status, including governing document requirements, exempt purpose clauses, and dissolution provisions.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eThe Legal Foundation of Exempt Purpose Clauses – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course examines how exempt purpose clauses establish the legal boundaries required for federal tax-exempt status under IRC Section 501(c)(3).\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eSecuring Exempt Assets: The Essential Dissolution Clause – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course examines the dissolution clause requirement for tax-exempt organizations and how it protects remaining assets for continued exempt purposes.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eGoverning Documents: Articles of Incorporation vs. Bylaws – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis nano-learning course compares the distinct roles of articles of incorporation and bylaws in nonprofit formation, federal tax exemption, and organizational governance.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eOverview of IRC Section 501(c) – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eEssential Principles of 501(c)(3) Compliance and Governance – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eNavigating IRC Section 501(c)(4): Social Welfare and Compliance Guide – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eEssential Principles of Section 501(c)(6) Business Leagues – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eUnderstanding Section 501(c)(19) for Veterans Organizations – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch4 dir=\"ltr\"\u003e\u003cspan\u003eChoosing the Correct Exempt Organization Classification – 0.2 CPE\u003c\/span\u003e\u003c\/h4\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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. \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eAuthor \/ Instructor\u003c\/span\u003e\u003c\/h2\u003e\n\u003cp dir=\"ltr\"\u003e\u003cstrong\u003eMike Gleeson, MST\u003c\/strong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003cspan\u003eMike 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 dir=\"ltr\"\u003e\u003cspan\u003eCourse Details\u003c\/span\u003e\u003c\/h2\u003e\n\u003cdiv align=\"left\" dir=\"ltr\"\u003e\n\u003ctable style=\"width: 100%;\" height=\"421\"\u003e\n\u003ccolgroup\u003e \u003ccol style=\"width: 26.3003%;\" width=\"148\"\u003e \u003ccol style=\"width: 73.3962%;\" width=\"481\"\u003e \u003c\/colgroup\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eProgram Level\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBasic\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003ePrerequisites\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNo\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAdvanced Preparation\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNone\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eField of Study\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eTaxes\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCredit Hours\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e0.2 CPE\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eDelivery Method\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eNano Learning\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPE Eligibility\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eCPAs\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eRefund Policy\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003ctd\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eFor refund, complaint, or cancellation policies, contact our office at 1-800-384-1101.\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 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:\u003c\/span\u003e\u003ca href=\"http:\/\/www.nasbaregistry.org\/\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ewww.nasbaregistry.org\u003c\/span\u003e\u003c\/a\u003e\u003cspan\u003e. \u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e \u003c\/p\u003e","brand":"CountingWorks Learning Center","offers":[{"title":"Default Title","offer_id":53267116032289,"sku":"LP_127446","price":89.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0452\/7377\/files\/TaxExemptOrg-Nano-881x728.jpg?v=1787089400","url":"https:\/\/www.taxcpe.com\/products\/tax-exempt-organizations-the-practitioner-s-nano-series","provider":"CountingWorks Learning Center","version":"1.0","type":"link"}