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Nonprofits: Excess Compensation, Private Benefit, and Unrelated Business Income

Taxes

Nonprofits: Excess Compensation, Private Benefit, and Unrelated Business Income

Course 33806A · 2 hrs · CPA & EA

Two of the biggest compliance risks for nonprofits are private inurement and unrelated business activity—and this course tackles both. You'll examine what constitutes excessive compensation and sweetheart deals, how the IRS identifies and penalizes these arrangements, and what documentation can protect your clients. The course also covers unrelated business income tax, helping you distinguish taxable activity from exempt purposes. If you work with nonprofits that generate revenue or compensate insiders, this material is essential.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Nonprofits: Excess Compensation, Private Benefit, and Unrelated Business Income
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 296 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

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Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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NASBA Sponsor ID: 143718

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Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.