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Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov.
What is an issue podcast?
An issue podcast is a resource for sharing technical knowledge. You can use an issue podcast to give you as an overview of an issue or as a quick refresher on the topic.
An issue podcast is a short, on-demand audio and visual presentation (approximately 15 minutes) that includes:
- A brief summary of an issue
- A quick analysis of an issue
- References to key resource materials on an issue
Issue podcasts are not:
- Official guidance but rather an overview of a specific issue or aspect of an issue
- A comprehensive analysis of an issue or multiple issues
- A "pro forma" position/discussion on an issue
Issue podcasts
- When are commercial type activities a substantial nonexempt purpose for an IRC 501(c)(3) organization?: Learn about determining when commercial-type activities further a substantial nonexempt purpose for an IRC 501(c)(3) organization.
- Proposing denial of tax exemption under IRC 501(c)(3): Learn the 5-step roadmap to help determine whether proposing denial is appropriate for an organization requesting recognition of tax exemption under IRC 501(c)(3).
- Reasonable cause: This presentation focuses on reasonable cause for abating first-tier excise taxes imposed on private foundations. Examples are included.
- Self-dealing exemption: This presentation discusses self-dealing under Code Section 4941 and the exception for compensation to disqualified persons. It explains general self-dealing rules (more specifically about the exception) and concludes with the rebuttable presumption of reasonable compensation as provided in the Section 4958, Taxes on Excess Benefit Transactions.
- Disqualified persons: This presentation covers Section 4946, which addresses disqualified persons with respect to a private foundation. Identifying disqualified persons and understanding the special rules related to them are essential for Chapter 42 analysis.
- Disaster relief: This presentation discusses requirements for established disaster-relief organizations, including the characteristics of a charitable class; the elements of a needs test; how an organization can exercise discretion and control; recordkeeping best practices; and aid to businesses as a charitable activity.