Circular 230 - A Primer

$49.00

 

Target Audience:  CPAs, EAs, RTRPs 

Field of Study: Ethics (NASBA and IRS)

Seminar Level: Beginner

 

 


 

IMPORTANT INFORMATION REGARDING CPE CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING PROFESSIONAL EDUCATION (CPE) CREDIT FOR ENROLLED AGENTS (EA). IF YOU ARE NOT AN ENROLLED AGENT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.

IRS COMMUNICATIONS AND LIAISON 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 CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG.

DISCLAIMER: THIS SEMINAR WAS FILMED IN ORLANDO, FLORIDA, ON July 28, 2010, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

 

The Office of Professional Responsibility (OPR) delivered this seminar at the IRS Nationwide Tax Forum in Orlando, Florida, in July 2010.

This presentation is an introduction to Treasury Circular 230 for those unfamiliar with these regulations and for those who will be registering as paid tax return preparers for the 2011 tax season.

 

By the end of this presentation you will:

  • understand what Circular 230 is and who it applies to.
  • be aware of the current eligibility requirements for enrollment.
  • understand the key responsibilities and standards that individuals must maintain to perform before the IRS.
  • be aware of the penalties for incompetence and disreputable conduct.

No prerequisites or advanced preparation are required for this seminar.

Charities and Their Volunteers

$49.00

Seminar Level: Beginner

Field of Study: Taxes

 


 

Important information regarding CPE credit: The IRS Office of Professional Responsibility accepts this seminar for one (1) Continuing Professional Education (CPE) credit for enrolled agents. If you are not an enrolled agent, please consult with your respective state licensing agency regarding acceptability of this credit.

IRS-Communications & Liaison 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 CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE ADDRESSED TO THE NATIONAL REGISTRY OF CPE SPONSORS, 150 FOURTH AVENUE NORTH, SUITE 700, NASHVILLE, TN, 37219-2417. WEBSITE: WWW.NASBA.ORG.

DISCLAIMER: THIS SEMINAR WAS FILMED IN ORLANDO, FLORIDA, ON July 28, 2010, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The Exempt Organizations (EO) unit of the Tax Exempt and Government Entities division delivered this seminar at the IRS Nationwide Tax Forum in Orlando, Florida, in July 2010.

Realizing that tax-exempt organizations often rely heavily on their volunteers, this seminar will address tax-related issues for both the charity and the volunteer, including reimbursement of expenses incurred by volunteers; substantiation to claim deductions for expenses; recordkeeping requirements; and activities that can convert a "volunteer" into an "employee" of an exempt organization.

By the end of this presentation you will:

  • be able to determine which out-of-pocket expenses are deductible by the volunteer.
  • know which expenses are not deductible by the volunteer.
  • understand the record-keeping requirements for the volunteer.
  • know how you can properly reimburse or show appreciation to volunteers.
  • know what records the charity must maintain for volunteers.

No prerequisites or advanced preparation are required for this seminar.

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