
Join Michael as he addresses the various concepts and rules surrounding the use of tax-exempt organizations. He will discuss the unique federal income tax rules associated with such organizations, including IRC §501(c)(3. He will also provide a comprehensive review of Form 990 EZ and related schedules. We also highlight the various 990 series filings, employment issues, unrelated business income and how to perfect a charitable contribution from the tax-exempt organization point of view. This program is an opportunity for the participant to expand their understanding of tax-exempt organizations. In closing, Michael will discuss some of the tax planning experiences using tax-exempt organizations.
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*Self-Study recording not available for NASBA CPE credit.
IRS Program #: 7Q3WU-T-00817-25
CTEC Course #: 6248-CE-00186

Michael is the owner of MIRANDA CPA & Consulting LLC located inSioux Falls, South Dakota. He has over 48 years of professionalexperience including tax consulting, estate planning and employeebenefits. His consulting practice includes niche areas and clientrepresentation before governmental agencies. He maintains an activespeaking schedule on tax law, estate and employee benefit planning. Heis a member of the Board of Directors for National Advisor TrustCompanies of Kansas and South Dakota. His professional designationsinclude CPA, QKA and NQPA (Employee Benefits) and AEP (EstatePlanning). His professional affiliations include the AICPA, SDCPASociety, ASPPA, NAEA, NATP and NAEPC.Prior to May 2017 Michael was a senior manager-shareholder with aregional CPA firm located in Northwestern Iowa for 27 years. Prior tothis experience, he was a Tax Specialist with a Big 8 accounting firm intheir South Bend and Minneapolis offices, providing tax and estateplanning for individuals and small to medium-sized businesses. Michaelresides in Sioux Falls, SD with his wife Jeanette.
2 IRS CE/2 CTEC/2 NASBA CPE
Join Michael as he addresses the various concepts and rules surrounding the use of tax-exempt organizations. He will discuss the unique federal income tax rules associated with such organizations, including IRC §501(c)(3. He will also provide a comprehensive review of Form 990 EZ and related schedules. We also highlight the various 990 series filings, employment issues, unrelated business income and how to perfect a charitable contribution from the tax-exempt organization point of view. This program is an opportunity for the participant to expand their understanding of tax-exempt organizations. In closing, Michael will discuss some of the tax planning experiences using tax-exempt organizations. *Self-Study recording not available for NASBA CPE credit.