• videocam Live Webinar with Live Q&A
  • calendar_month September 10, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

Handling IRS Tax Exempt Organization Examinations, Investigation, and Litigation Nonprofit Audits and Tax Compliance

$347.00

This course is $0 with these passes:

CLE
CPE
ALL
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About the Course

Introduction

This CLE/CPE webinar will provide tax counsel and advisers guidance on handling audits of nonprofit organizations and minimizing IRS scrutiny faced by such organizations. The panel will discuss the impact of the One Big Beautiful Bill Act (OBBBA) on tax-exempt organizations and donors and offer techniques to avoid or manage IRS examinations under current IRS initiatives. The panel will also discuss potential audit triggers and compliance risks, such as excess compensation, charitable contributions, and other issues for tax-exempt organizations and donors that may trigger an IRS audit.

Description

The OBBBA provides significant changes to the U.S. income tax code impacting nonprofits and donors. The impact on tax-exempt organizations brings about serious operational and tax reporting issues for nonprofit entities and donors that may result in an audit. For tax advisers and executives serving exempt organizations, the new law creates significant challenges requiring methods to minimize or avoid audits.

Generally, nonprofit organizations face the same intense IRS audits and close scrutiny of their Forms 990 as private companies and their tax returns. However, the OBBBA contains provisions directly aimed at exempt organizations, including the expansion of the definition of covered employees, increases in excise taxes for private colleges and universities, changes to charitable contribution deductions, and other items impacting the operations and tax compliance of these organizations and donors.

Recent legislation and special audit initiatives have led to heightened oversight of nonprofit compensation structures, non-core income streams, use of independent contractors, etc. Nonprofit organizations and their advisers must expect tougher IRS audits and get more familiar with IRS processes and auditor red flags.

Listen as our experienced panel provides a critical look at the implications of OBBBA on nonprofit entities and donors, and offers techniques to avoid or manage IRS examinations under current IRS initiatives.

Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, September 10, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. OBBBA provisions pertaining directly to tax-exempt organizations and donors

II. Compensation of "covered employees"

III. Challenges with employment taxes

IV. Lessons from IRS examinations of nonprofits 

A. Identifying which exempt organizations to examine

B. Types of examinations

V. Nonprofit governance and exemption issues

VI. Unrelated business income and expense allocations

The panel will discuss these and other key issues:

  • Tax reporting requirements under OBBBA
  • Impact on compensation of "covered employees"
  • Strategies for minimizing UBIT and excise taxes on compensation
  • Consistent areas of IRS auditor interest and potential audit triggers
  • Preparation techniques for upcoming examinations

Learning Objectives

Upon completion of this webinar, you will be able to:

  • Understand the audit risks and other tax implications to nonprofit organizations under OBBBA
  • Determine steps to circumvent and prepare for an IRS audit
  • Decide when contractor classifications may be at risk of challenge by the IRS
  • Ascertain when certain payments may be subject to sanctions
  • Distinguish areas of current IRS focus for nonprofit organizations
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .