Section 501(c) provides a tax exemption for more than 25 categories of organizations. At this year’s primer you will explore the often complex tax rules governing non-charitable exempt organizations, including social welfare organizations, agricultural organizations, trade associations, social clubs, title-holding companies, voluntary employee benefit associations and more. With our faculty of leading practitioners, you will review the relevant tax rules for these organizations, including the basic standards for exemption, the special rules governing lobbying and political activity, the unrelated business rules, and the exemption application procedures and annual filing requirements.
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