CPE Self-Study
Tax-Exempt Status: Not-for-Profit Tax Compliance
Online: 2.0
This CPE course focuses on the tax compliance fundamentals for charitable organizations and gives insight into issues of various types of other exempt organizations in the NFP sector.

Not-for-Profit Section Members Save an Additional 20%

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Find out more information on the NFP Section.

CPE On-Demand
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Product details

Who Will Benefit?

  • CPAs, financial professionals and NFP board members who need an overview of tax-exempt status and basic compliance issues facing not-for-profits.

Topics Discussed

  • The meaning of tax-exempt status
  • Exempt organizations in the NFP sector
  • 501 (c)(3) charitable organizations
  • Public charities
  • Public support test requirement
  • Private foundations
  • Other tax-exempt entities
  • Eligibility to receive tax-deductible contributions
  • Life cycle of an exempt organization
  • Applying for exemption
  • Required filings
  • Ongoing compliance requirements

Learning Objectives

  • Recall what it means to have tax-exempt status.
  • Differentiate between and recognize the basic compliance requirements of various types of tax-exempt organizations, including charitable organizations.
  • Identify the IRS filing requirements for exempt organizations.
  • Recall the activities that a tax-exempt organization should limit to protect its tax-exempt status.
  • Identify the criteria for qualifying as a 501(c)(3) charitable organization and those organizations that may qualify as publicly supported.
  • Recall how to perform the public support test calculation.

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Tax Compliance track.

Because not-for-profits (NFPs) exist to fulfill a public need, they must comply with federal laws to obtain and maintain tax-exempt status. This CPE course focuses on the tax compliance fundamentals for charitable organizations and gives insight into issues of the various types of other tax-exempt organizations in the NFP sector, such as business leagues, associations and fraternal organizations, among others. Topics covered include applying for exemption, eligibility to receive tax-deductible contributions, the public support test for public charities, and an overview of activities that may jeopardize an NFP’s tax-exempt status.

Ratings and reviews

MTAX and William E. Turco, CPA

McGladrey LLP


American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

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NFP Certificates
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CPE credits
: 2.0
NASBA Field of Study
Knowledge of the not-for-profit industry
Delivery Method
QAS Self-Study
Course acronym
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