This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Tax exempt organizations

About this topic

Based on the AICPA Competency Framework, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

What LIHTC Project Owners Should Know About New IRS Compliance-Monitoring Rules

This article summarizes the regulations which revise the compliance-monitoring duties of state or local housing credit agencies in connection with LIHTC projects.

Article Tax exempt organizations Foundational

Type II Supporting Organizations: Relationship Issues in Complex Organizational Structures

This article attempts to clarify the rules governing supporting organizations, with a particular focus on satisfying the Type II relationship test.

Article Tax exempt organizations Intermediate

Annual Compliance Kit

This page provides access to a comprehensive package of resources including checklists, organizers, guides, and engagement letters for key practice areas.

Tool Practice management & professional standards Intermediate

Repair Regs Flowchart

​This flowchart will assist in the determination on when to capitalize or expense a purchase/item.

Article Deductions Foundational