ACC 680 - Taxation of Exempt Organizations

(3 Credits)

This course examines the tax laws as it relates to tax-exempt organizations under Internal Revenue Code Section 501(c). Different types of tax-exempt organizations will be analyzed including but not limited to religious, educational, social, and governmental agencies. Preparation of the Forms 990, 990-T and 990-PF will be reviewed.

Prerequisite(s): ACC 650 & ACC 660