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OnDemand Webinar

Legal Traps of Internet Activities for Nonprofits

The Internet has changed the manner in which nonprofit organizations conduct their charitable and exempt activities, and has provided opportunities for growth and outreach. The use of the Internet by nonprofit organizations also raises issues for these organizations. This OnDemand Webinar helps those persons responsible for tax compliance to understand these issues. These specific issues have taken on additional importance as Congress and the IRS continue to focus on these types of activities by nonprofit organizations.

Learning Objectives:

  • You will be able to discuss internet activities of nonprofits.
  • You will be able to review exempt status.
  • You will be able to explain Unrelated Business Income Tax.
  • You will be able to identify political and lobbying activities.

Runtime: 83 minutes
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Internet Activities of Nonprofits - General

  • Limited Specific Guidance
  • General Approach of IRS

Exempt Status

  • Impact on Continued Exemption
  • Establishment of Separate Taxable Subsidiary

Unrelated Business Income Tax

  • Application of Tax - Is It an Unrelated Trade or Business?
    • Trade or Business
    • Regularly Carried On
    • Substantially Related
  • Modifications and Statutory Carve-Outs
  • Specific Issues
    • Fragmentation Rule
    • Allocation of Expenses
    • Virtual Trade Shows and Charity Auctions
    • OnLine Stores
    • Sales Tax Issues

UBIT - Acknowledgements vs. Advertising

  • Specific Rules Regarding Sponsorship Payments
  • Treatment of Advertising Expenses
  • Publishing Activities - Single Publication or Communications

Political and Lobbying Activities

  • Hyperlinks - Attribution of Activities
  • 501(h) Election
  • Substantiality Test

Attribution Issues

  • Hyperlinks
  • Forums and Chat Rooms

Contributions and Solicitations

  • Cause-Related Marketing and Charity Auctions
  • Charitable Solicitation Registration
  • Quid Pro Quo and Charity Acknowledgements
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This course was last revised on August 1, 2013.

Call 1-866-352-9540 for further credit information.

No Credit Available

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Richard Sevcik

Richard Sevcik

Perkins Coie LLP

  • Partner with the law firm of K&L Gates LLP
  • Concentrates in exempt organizations
  • Extensive experience in the representation of health care systems, colleges and universities, cultural organizations and private foundations
  • Served as an executive editor of the book, “Nonprofit Governance and Management”, published by the American Bar Association
  • Regularly conducts seminars and conferences on issues facing exempt organizations and serves on several boards of exempt organizations
  • Graduate, University of Chicago Law School
  • Can be contacted at 312-807-4332 or [email protected]
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Why Lorman?

Over 32 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 392161
Published 2013
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