This module is a virtual workshop from the Internal Revenue Service for tax exempt entities to third parties seeking information (e.g., the entity's tax and financial records). It consist of 26 PowerPoint-like slides and is divided into 5 topics: Public inspection rules, Quid Pro Quo, Non Quid Pro Quo, Other Disclosure Rules, and a Conclusion
Identifying which records are open to public inspection.
Knowing when and how to tell donors the fair market value of the goods or services you are providing in exchange for their contributions; and
Ensuring that donors get written acknowledgments of their contributions so they will donate again.
Target Student Population:
Students taking a non-for-profit accounting or tax courses; employees of tax exempt entities.
Prerequisite Knowledge or Skills:
Type of Material:
Virtual workshop/online course
Individual self-help tutorial
Adobe Acrobat Reader
Evaluation and Observation
This tutorial takes the form of a conversation between an IRS agent and Emma, an employee of a charitable organization. The content included in is accurate, current, and relevant. It is presented in a clear and concise fashion. Definitions of key terms and illustrative examples are included as well as links to relevant tax forms. Some of the topics addressed include: information that must and does not need to be shared; how soon information needs to be provided when it has been requested; noncompliance penalties; what comprises insubstantial goods and services and benefits for religious purposes, sample letters for quid pro quo, non-quid pro quo, and acknowledgments of donors' unreimbursed expenses. At the end of the workshop, users can print a course summary, as well as a certificate of completion. Finally an evaluation survey can be completed to provide feedback to the IRS.
Potential Effectiveness as a Teaching Tool
The module is succinct and users will learn much in a short time. It identifies learning objectives; reinforces concepts progressively; builds on prior concepts; and is very efficient. The progression from topic to topic is logical.
Very little formative assessment is included and no summative assessment exists, given users are allowed to print a certificate of completion.
Ease of Use for Both Students and Faculty
Audio can be turned on or off. The audio included adds variety to help maintain the user's interest. The use of cartoon type graphics helps to make the presentation interesting. Interactivity has been included by having viewers locate answers by using click buttons to hear or see responses provided by the IRS agent. Page layout is professionally executed. Overall the visual presentation is excellent.
Users must read the majority of slides. One can only move forward or backwards one slide at a time. Clicking on an audio enhanced answer before the first one finishes results in audio occurring simultaneously. The module lacks an adequate amount of formative and summative assessment along with a method of scoring results.
Other Issues and Comments:
This virtual workshop is one of 5 training topics for tax exempt employees.