How to Apply for Tax-Exempt Status [2017 Edition]


Live Broadcast on June 6, 2017

Join Raffa’s nonprofit tax specialists in an in-depth discussion of the process required to assist charitable organizations obtain their exempt status. The presentation will focus on completing and filing a successful Internal Revenue Service (IRS) Form 1023 or Form 1023-EZ for a section 501(c)(3) tax-exempt organization.

Key topics to be discussed:

  • The process of establishing a public charity or private foundation
  • Incorporation steps and highlighting the standards the IRS applies
  • Line by line steps on completing the required application
  • Strategies for responding to questions the IRS may ask in its review of your organization’s application.

Date / Time: June 6, 2017

  • 10:00 am – 12:00 pm Eastern
  • 9:00 am – 11:00 am Central
  • 8:00 am – 10:00 am Mountain
  • 7:00 am – 9:00 am Pacific

Choose a format:

  • Live Video Broadcast/Re-Broadcast: Watch Program “live” in real-time, must sign-in and watch program on date and time set above. May ask questions during presentation via chat box. Qualifies for “live” CLE credit.
  • On-Demand Video: Access CLE 24/7 via on-demand library and watch program anytime. Qualifies for self-study CLE credit. On-demand versions are made available 7 business days after the original recording date and are view-able for up to one year.



frank-smithFrank H. Smith, CPA, Esq. is a Partner with Raffa and has more than 25 years of experience working with tax-exempt organizations and is considered a subject matter expert in analyzing complex transactions engaged in by all types of exempt organizations.

Since joining Raffa in 2002, Frank has managed Raffa’s nonprofit tax department, preparing and reviewing annual tax returns and providing tax consultation services related to day-to-day operations of private foundations, public charities and trade associations. Frank has led numerous presentations and webinars that took clients, non-clients, boards and policymakers line-by-line through the 990 form and addressed all types of issues that impact nonprofit organizations. In addition, Frank provides annual trainings related to applying for tax-exempt status and satisfying Form 990 tax reporting requirements for members of the DC Bar, AICPA, GWSCPA and others.

Prior to joining Raffa, Frank was a senior manager in the national tax department of Ernst & Young where he specialized in analyzing and addressing tax issues related to the nonprofit industry. Frank also assisted with the creation and maintenance of a national online tax advisor service that provided written tax advice to internal and external users nationwide.

Frank is a Certified Public Accountant licensed in the District of Columbia and a member of AICPA. Frank has a bachelor’s degree in Accounting and a master’s degree in Taxation from Brigham Young University.

aaron-foxAaron M. Fox, CPA, Esq. is a Senior Manager in Raffa’s nonprofit tax department. He has over ten years of experience working with tax-exempt organizations to improve compliance and help solve their unique challenges.

Since joining the firm in 2008, he has become a critical leader in the department and is responsible for managing the tax compliance for Raffa’s most complex and demanding clients. His compliance work includes overseeing federal and state tax return preparation for large tax-exempt organizations and their for-profit subsidiaries, quarterly and annual tax planning, and retirement plan filings. Furthermore, Aaron has helped grow the tax consulting practice at Raffa by working with clients to produce key tax research, Fin48 analysis, contract review assistance and and written tax memorandum. In addition, Aaron has been instrumental in educating client management, board members, fellow staff and the general public on a range of topics including lobbying regulation, political activity, nonprofit governance trends, Form 990 best practices, and compliance with foreign filing requirements, through published articles, webinars and live instruction at a variety of venues including the GWSCPA conference and the Raffa Learning Community.

Prior to joining Raffa, Aaron worked as a tax and audit senior serving high net worth individuals, corporations, partnerships, estates and trusts.

Aaron is a Certified Public Accountant licensed in the state of Virginia. He graduated from the George Mason University with a B.A. degree in Accounting.

CLE Accreditation:
mylawCLE seeks approval in all states except VA.

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CLE 2.40 – CO
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CLE 2.00 – IA
CLE 2.00 – ID
CLE 2.00 – IL
CLE 2.00 – IN
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CLE 2.00 – KY
CLE 2.00 – LA
CLE 2.00 – ME
CLE 2.00 – MN
CLE 2.40 – MO

CLE 2.00 – MP
CLE 2.00 – MS
CLE 2.00 – MT
CLE 2.00 – NC
CLE 2.00 – ND
CLE 2.00 – NE
CLE 2.00 – NH
CLE 2.40 – NJ
CLE 2.00 – NM
CLE 2.00 – NV

CLE 2.40 – NY
CLE 2.00 – OH
CLE 2.40 – OK
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CLE 2.00 – PR
CLE 2.40 – RI
CLE 2.00 – SC
CLE 2.00 – TN
CLE 2.00 – TX

CLE 2.00 – UT
CLE 2.40 – VI
CLE 2.00 – VT
CLE 2.00 – WA
CLE 2.40 – WI
CLE 2.40 – WV
CLE 2.00 – WY

Accreditation Policy
myLawCLE will seek credit where attending attorneys are primarily licensed for all of its live webinars and live teleconferences, except in states which allow for reciprocity (see reciprocity section below). Credit for CLE in a self-study format is sought for in most states; however, some states do not allow for CLE credit to be earned in a self-study format (see the self-study section below). Many states typically decide whether a program qualifies for MCLE credit in their jurisdiction 4-8 weeks after the program application is submitted. For many live events, credit approval is not received prior to the program. Credit hours granted are subject to approval from each state.

Additionally, some states allow for credit to be granted on a 1:1 reciprocal basis for courses approved in another mandatory CLE jurisdiction state. This is known as a reciprocity provision and includes the following states: AK, AR, CO, FL, ME, MT, ND, NH, NJ, NY, PR, and SD. myLawCLE does not seek direct accreditation of live webinars or teleconferences in these states.

On-demand CLE
myLawCLE will seek on-demand approval in all states except Virginia and Arkansas (outside reciprocal provisions stated above).

myLawCLE Credit Guarantee
myLawCLE offers a program and credit approval guarantee. If a registered attendee is unhappy with a CLE program they have attended, myLawCLE will offer that attended access to another complimentary CLE or a full refund in order to insure the attendeeís satisfaction.

Additionally, on all online CLE programs application for approval will be made in all states where attending attorneys are primarily licensed in. If a registered attorney does not receive credit from their state for any reason, a full refund will be granted.

Section I. How to determine which type of organization is best for me

Section II. Establishing a nonprofit organization
a) Obtaining an EIN
b) Choosing legal structure
c) Creating and filing organizing documents
d) Enlisting a board

Section III. Preparation of federal Form 1023 or 1023-EZ
a) Organizational information
b) Narrative description
c) Contractual arrangements
d) Specific activities
e) Financial data
f) Public charity status
g) Additional schedules

Section IV. Strategies for responding to IRS questions

Section V. Operating as a nonprofit during “pending” phase