CPA REG, Enrolled Agent: Exempt Organizations | Udemy Coupons 2025

Are you studying U.S. taxation and want to understand how tax-exempt organizations work? This course is made for people with a background in taxation who want to learn how certain organizations can avoid paying federal income tax under U.S. law.

In this course, you will learn about exempt organizations—what they are, how they qualify under Section 501 of the Internal Revenue Code (IRC), and what they must do to keep their tax-exempt status. We will also explain the forms they need to file and how they can still be taxed if they earn income from business activities not related to their main purpose. This is known as Unrelated Business Taxable Income (UBTI).

You will learn about:

• What qualifies as a tax-exempt organization under IRC Section 501.
• How to apply for tax-exempt status and keep it.
• Which IRS forms (like Form 990) must be filed every year.
• What happens when an exempt organization earns unrelated income.
• The IRS rules and structure for staying compliant.

The course videos include:

1. Overview of exempt organizations and key tax rules.
2. Section 501(c)(3) – How these organizations work.
3. How to qualify, apply, and stay tax-exempt.
4. Filing requirements and important deadlines.
5. UBTI – What it is and when it applies.

This course is perfect for tax students, CPA candidates, or professionals who want to understand exempt organizations from a U.S. tax law point of view. No accounting knowledge is needed—just a basic understanding of taxation.