This course covers concepts, principles, and practices of the different classes of corporations and organizations that are classified as tax exempt. Topics include organizational requirements, feeder organizations, unrelated business income, limitations on gifts, and loss of tax-exempt status. Each class meets one night per week for twelve weeks. This schedule allows the student the opportunity to complete several courses per year and have one month off between each term. The Portland facility is located in the Thomas Block at 100 Commercial Street in the historic Old Port.
Public parking is available nearby.
Participants are responsible for tuition, fees, and texts. Qualified tax professionals may take individual courses without pursuing a degree. Each course counts 45 CPE hours towards recertification. Students may take up to three courses prior to being accepted into the MST program. Graduates of the MST program may take additional courses in the MST curriculum for CPE credit.