http://www.merlot.org:80/merlot/ A search of MERLOT materials Copyright 1997-2013 MERLOT. All rights reserved. Fri, 24 May 2013 03:58:24 PDT Fri, 24 May 2013 03:58:24 PDT http://www.merlot.org:80/merlot/images/merlot.gif http://www.merlot.org:80/merlot/ 44 34 http://www.merlot.org/merlot/viewMaterial.htm?id=444478 Does your organization generate taxable income?The IRS Tax Exempt and Government Entity division has provided this set of five interactive lessons covering tax basics for 501(c)(3) organizations. Here, you can learn and test yourself on the IRS rules and regulations that managers and volunteers of tax-exempt organizations need to know. http://www.merlot.org/merlot/viewMaterial.htm?id=79596 Provides strategies and self-tests to assist tax professionals and students to effectively and efficiently locate primary tax authority using electronic tax services http://www.merlot.org/merlot/viewMaterial.htm?id=80848 In the PBS program "Tax Me if You Can" Frontline correspondent Hedrick Smith investigates the rampant abuse of tax shelters since the 1990s. The 60 minute program can be viewed online in its entirety with Real Player or in twelve minute segments as follows: 1) Epidemic of Bogus Tax Shelters, 2) A Game of Cat and Mouse, 3) Phantom Paper Loss, 4) Inside the Shelter Machine, and 5) Clearning up the Mess. Links to supporting materials including a text based introduction to the program are also available. http://www.merlot.org/merlot/viewMaterial.htm?id=76159 Scroll down the left frame to locate the Judicial Brief tutorial It is the sixth and last segment on basic writing skills for tax professionals located at the M.Tx Writing Web Site developed for the Masters of Taxation program at Georgia State University (see Mirror Site url above). The Writing Judical Briefs module explains how to construct a summary of a previously decided and published judicial decision. A link to a case is provided as well as the judicial brief wirtten for it. http://www.merlot.org/merlot/viewMaterial.htm?id=334694 This site provides free practice exams for individuals preparing to sit for the CPA exam. Links to articles related to passing the exam are provided along with study tips. http://www.merlot.org/merlot/viewMaterial.htm?id=409133 This 19 slide audio presentation provides an overview on completing the revised Form 990 EZ for qualifying non-profit organizations. Presenter suggests that a variety of schedules be downloaded for reference as the presentation is viewed. http://www.merlot.org/merlot/viewMaterial.htm?id=78912 This is one of 14 tax simulations/tutorials from the IRS Understanding Taxes web site that teaches individuals how to complete Form W-4. At the time of this update, the module covers 2011 tax law. http://www.merlot.org/merlot/viewMaterial.htm?id=335574 This sites involves how to conduct tax research. Five lessons are included: 1) Fact and Legal Issues, 2) Gross Income Issues, 3) Deduction Issues, 4) Property Transfer Issues, and 5) Additional Points. In addition, four self-tests and a class included are provided. http://www.merlot.org/merlot/viewMaterial.htm?id=78927 Module 3: Interest Income, located on the IRS web site, is a brief tutorial that covers taxable and tax-exempt interest including the use of form 1099-INT. The mirror site url provides links to additional tutorials on a variety of tax topics. http://www.merlot.org/merlot/viewMaterial.htm?id=444652 A 501(c)(3) organization jeopardizes its exempt status when it intervenes in a political campaign. This mini-course provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation.The IRS Tax Exempt and Government Entity division has provided these 15 mini-courses, covering many different exempt organizations tax topics. Whether you want to apply for tax-exempt status, deduct charitable contributions, or fill out Form 990, Return of Organizations Exempt from Income Tax, you’ll find out how here.