Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

UCLA Extension Class Materials Fall 2016

UCLA Extension Business, Management, and Legal Programs

Fall 2016 Class: Nonprofit Organizations:  Tax Compliance and Governance


Designed for CPAs, attorney’s, Enrolled Agents, tax managers, controllers,
directors, trustees, financial planners, and executive directors, this course
presents tax-related compliance guidelines and key legal issues for nonprofit

Topics covered include a step-by-step process for corporate formation and
application for recognition of tax-exempt status, including the new streamlined
application (Form 1023-EZ), unrelated business income, taxation of
commercial activities conducted through joint ventures and subsidiaries, and
federal income tax issues concerning the prohibition on private inurement
and private benefit.

Learn a systematic approach to evaluating compliance with federal tax
requirements and state nonprofit laws, including the Nonprofit Integrity Act of
2004 and the Pension Protection Act of 2006, as well as understanding and
troubleshooting the revised Form 990.

The course also covers the support tests for public charities and private
foundation excise tax rules, property tax exemptions, sales taxes and issues
unique to schools and churches. It also introduces how nonprofits can
navigate the IRS’s increased focus on governance, both with respect to
required policies and procedures

When: September 30 –  December 16, 12 meetings; Wednesday, 6:30-9:30pm

See the following link for registration information.

Supplemental Materials

First Class 9-21-16

Form-1023 and Instructions

Form 1023-EZ and Instructions

Form SS-4 and Instructions

IRS Publication 557 Feb 2016

Form 3500A 2014

Form 3500 Booklet 2014

Rev. Proc. 2014-11

Second Class 9-28-16

Easier Compliance is Goal of Intermediate Sanctions

Rebuttable Presumption is Key to Easy Intermediate Sanction Compliance

CA Secretary of State Sample Nonprofit Corporations – 2013

Form Bylaws Public Counsel

CA Nonprofit Integrity Act of 2004

Fiscal Sponsor Public Counsel

Concept of Charity

Class 10-5-16


Instructions Form 990 2015

Class 10-19-16

Records Management and Retention Policy Public Counsel LA

Class 11-16-16

IRS Publication on Churches and Religious Organizations

Property Tax Welfare Exemption

Class 11-23-16

State of California Department of Justice – Office of the Attorney General – Charities

see the following link

Initial Registration Form –  CT-1 Form and General Guide for Initial Registration

Annual Registration Renewal Fee Report to Attorney General of California (Form RRF-1) and Instructions for Form RRF-1