Tax-Exempt Status under Code Section 501(c)(3): Compliance and Operational Considerations

This program, taught by Anita Pelletier of Nixon Peabody, will explore key areas of ongoing compliance as well as key operational considerations for organizations that are tax-exempt under Internal Revenue Code Section 501(c)(3).  This program will benefit attorneys who advise tax-exempt organizations. Among other topics of interest, Ms. Pelletier discusses annual action items and key policies; lobbying and political activities; intermediate sanctions and reasonable compensation; and charitable solicitation, donor restricted gifts and gift receipting. 

1. Identify annual filings required by 501(c)(3) organizations

2. Define lobbying and discuss the limitations that apply to 501(c)(3) organizations 

3. Define a charitable solicitation and what registration requirements may be triggered

4. Explore donor restricted gifts and how to document them