Disqualified Person

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Term: Disqualified Person

Definition:A person who in the past five years was in a position to exercise substantial influence over the affairs of a tax-exempt organization (deemed an insider per section 4958 of the internal revenue code).

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CoursePage Number
72 - Nonprofit Variable Pay 3
18 - Intermediate Sanctions 5
FAQs Policies
World at Work
CPE Sponsors - Registry
CPE Sponsors - QAS
CAC
CCC

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: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®