Tax Reform: Impact on Exempt Organizations

Tax Reform: Impact on Exempt Organizations
    This course explains the implications of the changes made by the Tax Cuts and Jobs Act affecting exempt organizations. It covers all of the items in the Act that affect exempt organizations, including:
  • The excise tax on excess tax-exempt organization executive compensation
  • The repeal of the deduction of local lobbying activities
  • The increased percentage limitation for certain charitable contributions
  • The repeal of the substantiation exception in the case of contributions reported by the donator
  • Unrelated business taxable income
  • The excise tax based on investment income of private colleges and universities, and
  • The repeal of the deduction for amounts paid in exchange for college athletic event seating rights

Course Info:

  • Course #: 3260A
  • Delivery: Self-Study
  • CPE Hours: 4
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • IRS Category: Federal Tax Law
  • Total Pages: 140
  • Questions: 20

EA Program Approval Number: XE26W-T-00226-19-S
View more courses approved for EAs

Course Objectives

Table of Contents

Purchase Membership

Annual Membership: $99

Receive unlimited access to all Enrolled Agent courses offered by Sequoia CPE for 1 year.

Buy Now

100% Money Back Guarantee

If you are not satisfied with your purchase for any reason, you may receive a full refund any time in the first 45 days of membership. Please call Customer Service at 1-800-572-9675 with any concerns or to request a refund.

Customer Rating

Avg. Rating: 4.39 / 5

Sequoia CPE 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 the 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.learningmarket.org.