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Intermediate Sanctions


Course#: 18
Category: Tax Issues and Planning
Field of Study: Business Law
Audience: HR Managers, HR Generalists
Level of Difficulty: Advanced
Delivery Method: QAS Self Study
Prerequisites: Some college-level courses with moderate algebraic training
Advanced Preparation: None
Overview:
This course provides an overview of how intermediate sanctions (Internal Revenue Code § 4958) impact executive compensation arrangements. Intermediate sanctions are aimed at curbing abuse that occurs in 501(c)(3) and 501(c)(4) tax-exempt organizations relating to overcompensation of individuals in control at these firms. This course will examine the organizations covered, the individuals involved, and the penalties associated with excess benefit. In addition, we will look at how to avoid intermediate sanctions relating to issues of reasonable compensation. (Other transactions to which intermediate sanctions may apply, including property transfers and below-market loans, are not covered in this course.)
Learning Objectives:
  • Recognize how intermediate sanctions impact executive compensation in tax-exempt organizations
  • Define what an excess benefit is and to whom it may apply
  • Identify the criteria to determine reasonableness of compensation
  • Determine the organizations, individuals, and decisions involved in excess-benefit transactions
  • Identify the penalties for excess benefits
*The Course Credit List displays credits and credit types offered by location.

Course Price:  Free!
Exam Price:  $49.00


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The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.
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The ERI Distance Learning Center offers: human resources online continuing education for Human Resource Management training and development, distance education online courses, online learning, adult education elearning, HR courses online, human resources management online course, human resource development, hr training, business education, hrci recertification courses, compensation and benefits, e-learning, compensation certification, compensation certificates, compensation credentials, accounting cpe continuing professional education, worldatwork recertification courses, cpa cpe online courses, cpe qas self study courses and professional career development.

DLC courses include material on business definitions, salary comparisons, online business dictionary, human resource development, free job descriptions, SPHR, GPHR, PHR recertification credit, CCP, CBP, GRP recertification credit.