Disclaimer About Legal Advice:

This course is non-partisan public education.  The course does not provide legal advice. Each organization should engage its own legal counsel to advise on legal and compliance issues.

The information contained in this course and any attachments or materials is being provided for education and informational purposes only and not as part of an attorney-client relationship. The information is not a substitute for expert legal, tax, or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code or state law.