Developed by the Internal Revenue Service, this website is an audio enhanced 31 slide presentation covering the concept of unrelated business income (UBI) for non-profit-entities. Developed as a dialogue between Tim, the treasurer of a charitable organization , and a IRS agent portrayed as a coach, the presentation maintains the user's interest via questions, answers, and challenges to test the user's mastery of the subject. The tutorial covers the UBI test; exceptions, exclusions and deductions; filing Form 990-T; charitable gaming, and a summary.
Type of Material:
Homework. Independent study in lieu of a lecture.
Identify Major Learning Goals:
As a result of participating in this workshop, users will be able to:
Determine which income producing activities generate unrelated business income using the UBI test.
Apply applicable exceptions, exclusions, and deductions when calculating the UBI tax.
Report the organization's UBI appropriately.
Conduct charitable gaming lawfully, and withhold and report gaming taxes appropriately.
Target Student Population:
Upper level college accounting or public administration majors; not-for-profit executives, board members, accounting professionals.
Prerequisite Knowledge or Skills:
Content quality is exceptional. The tutorial uses a pragmatic approach providing real-world examples in the form of pop-up boxes from within the slides that relate to a hospital’s operations (pharmacy, cafeteria). The unit discusses common UBI generating activities such as: advertising, sales of merchandise and publications, gaming, and management or similar services. Clicking on the Coach for useful, supporting, information adds an element of interactivity and engagement. The workshop defines UBI and explains the 3-part test clearly. The module also notes IRS publication 598 as well as various IRS forms that provide supporting information. A survey can be completed to provided feedback to the IRS on the usefulness of the workshop. Upon completion, users can print a personalized certificate of completion.
Potential Effectiveness as a Teaching Tool
Interactive components provide positive feedback when a correct response is provided. Corrective feedback is also given when an item is answered incorrectly. The tutorial provides very thorough coverage of the concepts and is extremely effective in teaching them. A very brief summary is included, and a little longer one can be printed.
For a tax student, it may be a lot to digest over the recommended 45 minutes.
Ease of Use for Both Students and Faculty
Excellent incorporation of interactivity given the nature of the presentation.
Good incorporation of audio to enhance interest. Excellent layout and design with good use of graphics. Headings above each slide allow individuals to jump to specific segments. The unit includes easy-to-understand examples with reinforcement from the Coach. Navigation to a prior screen is possible, if necessary. Simple quizzes help reinforce learning, too.
Cannot jump directly from slide to slide, though.
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