Most nonprofits use fundraising activities, which lead to opportunities and benefits for the organization, but introduce complexities. The tax rules that organizations must follow are numerous and complex. Both donors and donees must follow rules for documentation and recordkeeping. Special rules apply to donations of cars, intellectual property, or benefit received in return for the donations. Certain fundraising activities, can lead to a tax on unrelated business income or, worse, revocation of the organization’s exempt status. This course explores ways to navigate these federal rules, comply with the reporting requirements, and keep the organization tax-exempt. Upon completion of this course, you will be able to: Recognize the minimum contributions that trigger filing requirements for charitable contributions; Identify the forms required for timely filing contribution reports to the IRS and associated penalties for failure to substantiate the contributions; Recognize ways in which an organization can lose its tax-exempt status; and Identify ways in which a tax-exempt organization’s revenue is considered unrelated business taxable income.