Online Guide for Executive Compensation for Charities in the Works

The Advisory Committee on Tax Exempt and Government Entities reports that it has developed “an on-line tutorial . . . to help managers and board member of charities better understand the tax rules that govern executive compensation . . . .”  The tutorial covers, among other things, intermediate sanctions, taxation of fringe benefits, and disclosures required by the Form 990.  The Committee’s goal is to have the program reviewed by the IRS and made available at the IRS web site.  The Committee’s report is here.

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