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Federal Taxation of the Political Process, Participants and Political Money
A Live Audio Seminar from CCH
Thursday, August 28, 2008 - 1 PM Eastern; Noon Central; 10 AM Pacific
Register Today for Only $249 Per Site and Have an Unlimited Number of Users Participate!
Invite Colleagues, Customers, Prospects and Business Referral Sources to Join You!
Learn About the Special Tax Rules for Candidates, Officeholders, Lobbying, PACs and Other Political Expenditures
A candidate runs for office. What kind of organization is created? How is it taxed? What kinds of political activities can it engage in without losing exempt status?
Although politics play a lead role in the formation of all Federal tax law and policy, the taxation of the political process and its various participants is an entirely different matter. The Federal tax law that applies to the political process is complex and often misunderstood. The relevant tax rules are scattered throughout the Internal Revenue Code in a rather haphazard fashion. For the practitioner confronted with a client subject to taxation of the political process—e.g., a political candidate, charity or corporation engaged in lobbying or other political activities, a political action committee, etc.—navigating the Byzantine world of political money and its tax ramifications can be a daunting task.
Presented by highly regarded practitioner and speakers, Kip Dellinger, CPA, and Royal Dellinger, CPA, CVA - this insightful and timely audio seminar on Thursday, August 28th provides a practical review of the applicable tax rules for practitioners advising candidates, officeholders and political organizations, including those who may be associated with exempt clients. The Dellingers will address the tax rules, computations and filing aspects of political organizations, with focus on compliance with the tax reporting regime of Code Section 527. The presentation time will include ample opportunity for you to ask your most pressing questions to Kip and Royal Dellinger.
Program Topics
Among the areas that Kip and Royal Dellinger will address are:
- Types of Political Organizations (candidates, party organizations, political action committees, charities or corporations engaged in lobbying, etc.)
- How Political Organizations Are Taxed
- Filing Requirements
- Political Expenditures
- Lobbying Expenditure Deduction Limitations of For-Profit Entities
- Taxation of Political Consulting, Advertising, Lobbying Activities
- Tax Exempt Charitable Organizations: Political and Legislative Activities
- Tax Exempt Non-Charitable Organizations: Political and Legislative Activities
- Tax Treatment of Contributions to or for Political Activities
- Political Money Primer
- Federal Election Rules: Overview
- State and Local Election Overview
Learning Objectives
- Obtain a practical awareness of how the political process is taxed
- Understand the tax rules and issues for the various types of political organizations
- Know what kinds of activities a political organization can engage in without losing exempt status
Register today for this insightful program on Thursday, August 28 at 1 PM Eastern, Noon Central; 10 AM Pacific.
SPECIAL BONUS—each registered site will also get a free issue of CCH’s TAXES: The Tax Magazine
About the Speakers:
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Arthur J. (Kip) Dellinger, Jr., CPA is Managing Director of Dellinger & Associates, a division of Kallman and Co. LLP, CPAs, in Los Angeles. Kip currently serves as Chair of the AICPA Tax Division’s Tax Practice Responsibilities Committee and is Immediate Past Chair of the California CPA Society’s Los Angeles Committee on Taxation.
Kip has extensive experience involving sophisticated income tax planning and handling of tax controversy matters for high-income individuals, family-owned and closely-held businesses, fiduciaries and estates. His industry experience includes manufacturing, entertainment, and real estate developers and investors.
Kip is the author of the online resource, Federal Tax Practice Standards, for CCH's Tax Practice & Procedure Library. He is also the author of several books, including the CCH publications—Practical Guide to Federal Tax Practice Standards, Offer in Compromise Process: Insights and Strategies, and Innocent Spouse Relief: Insights and Strategies, and the author of the Entertainment Industry Creative Persons Tax Review for CCH's Client Relate/Pfx software product. Kip has written more than two dozen articles relating to substantive tax procedure and tax administrative policy matters for leading national tax and legal publications, and he is a regular speaker at numerous national and state conferences, institutes and other professional meetings. |
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Royal Dellinger, CPA, CVA provides consulting services in the areas of valuation of closely-held non-public companies, reconstruction and analysis of financial reporting and accounting records, and litigation support. His engagements have included sales and mergers of businesses; sales of blocs of stock – both controlling and noncontrolling interests; partnership dissolution; gifts of business interests; annual ESOP valuations; and estate valuations.
Previously, he was a National Consulting Manager with Kenneth Leventhal & Co., where he founded and managed a workout consulting practice with particular focus on investments in real property held by ERISA plans and subject to disposition by the Resolution Trust Corporation. He also formerly served as a Vice President of The Jefferson Group, a government affairs firm in Washington, D.C. where he established a highly specialized ERISA consulting practice and represented clients before Congress and executive agencies.
Royal also was Principal Deputy Executive Director and Chief Negotiator for the Pension Benefit Guaranty Corporation where he was charged with daily management of all corporate responsibilities, including finance and accounting, investment performance and benefit payments. In addition, he lead negotiations of multi-million dollar bankruptcy claims and directed the bankruptcy workout practice. Royal also worked at the U.S. Department of Labor where he was Deputy Assistant Secretary for Employment and Training responsible for all programs and financial and budget reporting. Before joining DOL, he co-founded the firm of Dellinger and Dellinger in Los Angeles and is still associated with the firm.
Royal chaired the International Pension Insurers Conference, was a member of the Administrative Conference of the United States, the President's Commission on Domestic Steel Production and many other Working Groups and Advisory boards during his government service. In addition, Royal has authored many articles, lectures and books. |
How the Audio Seminar Works
CCH’s live audio seminars require nothing more than a telephone connection. For the single per-site fee, you can have an unlimited number of listeners at your site participate, get up to speed and in-the-know on important topics, and get special bonus publications included with the seminar. Handout materials are provided in PDF format that you can download and copy for all those who will participate in the seminar at your location.
Practice Development Tip! Invite colleagues, business referral sources, clients and prospects to your office to listen in and participate on this seminar with you. They’ll appreciate your invitation to hear directly about this important topic.
Visit CCHGroup.com/AudioSeminars for more audio seminar topics, dates and times!
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Earn CPE Credit
- Two hours of CPE credit are available for an additional $25 per person wishing to receive a CPE certificate for their participation
- Course Level: Overview
- NASBA Field of Study: Taxes
- Prerequisites: None
- Learn More About CCH's NASBA Registration
Special Bonus
Firms registering for this audio seminar will receive as a bonus the following publication:
Order CD Recordings of CCH Audio Seminars
If you are unable to attend this upcoming event and would like to order a recording—or if you would like to order recordings of past CCH Audio Seminars, please visit the CCH Audio Seminar Archive Library today.
Pricing:
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Site License: $249 – Registration includes one telephone connection at one location, one master set of handouts (with permission to make additional copies for the participants at your location), an unlimited number of people in one listening room can participate, and one seminar bonus publication per registered site. ($25 CPE fee additional for each person wishing to receive a CPE certificate for their participation.)
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CD Recording: $249 – The CD includes an audio recording of the event and handout materials in PDF format. Includes copy of seminar bonus publication with purchase. Available one week after the live audio seminar event. (Note: CPE credit is not available for the CD version of the presentation.)
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Site License and CD Recording Package: $349 – This specially-priced package provides you with the Site License access to the live audio seminar event AND the CD Recording.
Our Guarantee
If for any reason you are not completely satisfied with this program, we will provide a full refund - no questions asked!
Register Today for Only $249 Per Site and Have an Unlimited Number of Users Participate!
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