Stuart Sobel

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Stu Sobel is the consummate Instructor with 30 years IRS experience; co-authored the IRS Examination Standards Manual; taught at major universities; had a nationally syndicated radio program and published four books on taxation. Stu has provided continuing education to more than 25,000 CPAs, Attorneys, Enrolled Agents and Non-Profits Members/Directors.

Take This Education Course

Purchase This Without CPE Credit For $39.00

Take Course With CPE Credit

Purchase This With CPE Credit For $79.00

Course Description

Churches and ministries / religious organizations are different in the eyes of the Internal Revenue Service. There are differences in the formation of the organization, annual reporting, and IRS examination techniques. This class provides in-depth coverage of a myriad of issues that distinguish the types of entities. It also provides guidance regarding the required and permissible actions of all of the entities.

The following topics are discussed in detail.

• Proper procedures for forming a church, ministry, or other religious organization
• Cost saving benefits of obtaining a group ruling
• Guidelines for establishing an organization with programs in a foreign country
• Analysis of proper preparation techniques for the challenging IRS application for tax-exempt status
• The 14 factor the test IRS uses to determine whether or not an organization is a church
• Permissible and non-permissible political activities including lobbying and partisan politics
• Impact of excess benefit transactions and the resulting large penalties
• Unrelated business income – taxable and nontaxable income situations
• Ministers – tax elections and parsonage allowances
• IRS examinations of churches

Learning Objectives

Upon successful completion of this course, participants will be able to
• Recognize the differences between a church and other types of religious organizations
• Avoid unrelated business income tax or excess benefit transactions
• Grow an effective new religious organization through effective organization development and tax planning
• Maintain compliance with ongoing reporting of nonprofit activities

Table of Contents

Welcome CPE

  1. Mission Completed  1. Churches and Ministries: Understanding Tax Issues and IRS Enforcement Guidelines (70 minutes)


NASBA field of study: 2 hours CPE Credit


Trainer: Stuart P Sobel

Type: OnDemand

Level: Beginner

Subject: Non-Profit

Duration: 1 Hour 10 Mintues

Released: June 27, 2014

Register Price: $39.00

Register With NASBA: $79.00


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