Excess Benefit Transaction

DLC Home|Webinars|Continuing Education|HR Resources|College Instructors|Training History|Order History

481

Term: Excess Benefit Transaction

Definition:A transaction in which a DISQUALIFIED PERSON receives an economic benefit from a tax-exempt organization that exceeds the value of the benefit the disqualified person provided to the organization. In terms of compensation, this means it was unreasonable compensation under Section 162.

To find keyword content within a course, select the course link below.

CoursePage Number
72 - Nonprofit Variable Pay 3
18 - Intermediate Sanctions 9
18 - Intermediate Sanctions 4
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®