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Special Fundraising Events: Reporting and Disclosure Requirements, Unrelated Business Income, Gaming Activities

A live 110-minute CPE video webinar with interactive Q&A

This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Thursday, August 7, 2025

1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, July 11, 2025

or call 1-800-926-7926
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This webinar will review how to recognize special events held by nonprofit organizations and satisfy the IRS guidelines for required disclosures to donors. Our tax-exempt expert will also discuss reporting these events on Form 990, Schedule G, and the criteria for determining when these fundraising activities are subject to unrelated business income tax.

Description

Fundraising activities, as defined in the IRS Audit Technique Guide (ATG), are those "… undertaken to induce potential donors to contribute money, securities, services, materials, facilities, other assets, or time." Dinners and dances, auctions, carnivals, and concerts are a few examples provided in the APG of these types of activities.

Activities that are (1) unrelated to an organization's tax-exempt purpose, (2) regularly carried on, and (3) considered a trade or business may be deemed unrelated to the organization's tax-exempt purpose. These events could require the organization to file Form 990-T, Exempt Organization Income Tax Return, and remit unrelated business income tax.

Additionally, the nonprofit organization must comply with IRS guidelines for reporting "quid pro quo" receipts, those that are partly contributions and partly for goods and services. Payments greater than $75 must be disclosed, and the disclosure must separate the tax-deductible and non-deductible portions of the payment. Making this determination can be problematic.

Similarly, for contributions of $250 or more, the nonprofit organization must provide a written acknowledgment to the donor that meets IRS guidelines. Nonprofits and their advisers must understand the compliance requirements for fundraising events to ensure that donor contributions are deductible and that they remain in good standing with the IRS.

Listen as our nonprofit tax consultant explains how to identify special fundraising events and comply with IRS reporting guidelines.

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Outline

  1. Special fundraising events: introduction
  2. Identifying fundraising events for tax purposes
  3. Reporting fundraising on Form 990, Schedule G
  4. Donor substantial requirements
  5. Unrelated business tax
  6. Gaming activities

Benefits

The panel will cover these and other critical issues:

  • Recognizing special fundraising events
  • Special considerations for gaming activities
  • Disclosing and separating quid pro quo donations
  • When fundraising events are considered unrelated business income

Faculty

Trimner, David
David Trimner, CPA, MST
Managing Partner
TrimnerBeckham

Mr. Trimner brings a wide range of experience from more than 20 years in nonprofit tax consulting. He works with...  |  Read More

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Early Discount (through 07/11/25)

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