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Stay Exempt Workshop (IRS-led)

PSU Smith Center Ballroom 1825 SW Broadway

About this event

Brett Dietrich, Revenue Agent
Internal Revenue Service, Exempt Organizations Compliance Area

Ryan Johansen, Senior Revenue Agent
Internal Revenue Service, Exempt Organizations

The Tax-Exempt and Government Entities Division of the Internal Revenue Service will present a one-day workshop for small and medium-sized 501(c)(3) organizations. Presented by IRS trainers, the workshop will explain what 501(c)(3) organizations must do to keep their tax-exempt status and comply with tax obligations. At the end of this course, attendees will be able to identify rules that an exempt organization needs to follow in order to:

  • Retain their exempt status
  • Meet their filing requirements
  • Meet any other applicable tax requirements

Session One: Tax-Exempt Status

  • Definition of tax-exempt status
  • Types of exempt organizations
  • Organizational and operational tests
  • Benefits of exempt status
  • Private foundations vs. public charity status
  • Advance rulings
  • Jeopardizing tax-exempt status
  • Case study activity

Session Two: Unrelated Business Income (UBI)

  • Three parts of the UBI test
  • Common examples of UBI
  • Exceptions and modifications to UBI
  • Gaming activities
  • Form 990-T and Form 990-W

Session Three: Employment Issues

  • Independent contractor vs. employee
  • Statutory employees and non-employees
  • Overview of employment tax forms
  • Quiz

Session Four: Form 990 Series

  • Overview of the Forms 990, 990-EZ, and 990-N
  • Tips on record keeping and answers to frequently asked questions
  • Presentation of resources and tools available to exempt organizations

Session Five: Required Disclosures

  • Public inspection rules
  • Disclosure rules
  • Substantiation of contributions

Who Should Attend?

This introductory workshop is appropriate for administrators, Board members, officers, volunteers, and staff of nonprofit organizations, and for their professional advisors. Students are also encouraged to attend.

Additional Information

CPE, CEU, and CLE credits are available. Enrolled Agent or Registered Tax Return Preparer continuing education credit is also available.


The $50 registration fee includes all materials and box lunch. Pre-registration is required.

Register now

Registration for this event is through Portland State University, NAO’s partner for this training.

Presented in partnership with: Financial Stewardship Resources, Inc.; Nonprofit Network of Southwest Washington; NW Business for Culture and the Arts; Oregon Department of Justice, Charitable Activities Section; Oregon Society of CPAs; Regional Arts and Culture Council; University of Oregon School of Law; and Portland State University’s Center for Public Service/Institute for Nonprofit Management