This webinar will provide participants with an up-to-the-minute briefing on the One Big Beautiful Bill Act (OBBBA), recent IRS regulations, and other federal developments that are reshaping the compliance landscape for charities, foundations, colleges, and other tax-exempt entities.
Learning Objectives
- Recognize the OBBBA provisions most likely to affect their operations—including the new floor on individual and corporate charitable deductions, the universal “above-the-line” cash-gift deduction, higher Form 1099 reporting thresholds, and the tiered excise taxes on executive compensation and private-college endowments
- Understand the current state of Inflation Reduction Act energy credits, included accelerated expirations and changes to “direct pay,” available to exempt organizations
- Integrate the 2025-2026 IRS Priority Guidance Plan items such as forthcoming donor-advised-fund regulations, updated §4960 guidance, and political-activity rules into risk assessments and policy reviews
- Be equipped with practical strategies to keep their organizations compliant and mission-focused in the face of rapid legislative and regulatory change