• Distinguish between the in-flows of each of the “public support tests,” apply each test’s calculations, and identify both what makes a “supporting organization” and note such entities’ “Types” and attendant reporting obligations.
• Distinguish the reporting obligations of 501(c)(3) organizations with respect to “lobbying” versus that of the “proxy tax” in place for 501(c) (4), (5), and (6) organizations; and note required “electioneering” reporting of all 501(c) entities.
• Recognize the triggers by which Schedule F is mandated.
• Recall the definitions of “Interested Persons” applied within each Part of Schedule L.
• Recognize the expanded compensation reporting and “management practices” inquired of in Schedule J.
• Appreciate both the need for bond counsel involvement in completing Schedule K and the diverse scenarios that trigger Schedule N.
• Identify the common reporting disclosures required in the presence of “related organizations” and the unique reporting demands applied based on type of entity.

• Key issues that affect how “public charities” are classified and related Schedule A reporting • The various public policy realms inquired of in Schedule C • Complexity and problems within Schedule F’s instructions • Identification of, and reporting in Schedule R, of related organizations • The various types of “Transactions with Interested Persons” required to be disclosed in Schedule L • Critical issues to avoid in Schedules K and N • Items to watch when completing Schedule J’s Parts I and II