103. Choice of Entity

Track: 
Tax
Field of Study: 
Taxes
CPE Credit: 
2.0
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS.

Monday, June 18, 2018
 
8:00AM-9:40AM

This workshop on the choice of entities for NFPs will include birth and death / formation and termination issues. The speakers will discuss the Form 1023, 1023-EZ and 1024, dissolution and termination issues including the interaction with the Secretary of State, Attorney General and state taxing authorities, what to do when an entity is terminated due to lack of filing with the IRS, the state or the Secretary of State.

Learning Objectives:

  • Attendees will learn what to do when an entity is terminated due to lack of filing with the IRS, the state or the Secretary of State


SESSION SPEAKER(S)