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Transactions Involving Nonprofit & Governmental Entities


Terry O'Neill, Iowa Department of Revenue

Presented on August 27th at Noon (Central)
Webinar Powerpoint: Transactions Involving Nonprofit & Governmental Entities
Webinar Q&A

In this webinar, Terry O'Neill with the Iowa Department of Revenue will provide an overview of Iowa sales tax related to nonprofits and government entities.  A facilitated Q&A will follow the presentation.  Please see this page if you are planning to use this presentation for continuing education credits.

Tax credits covered in this session will include:

  • Sales TO nonprofit & governmental entities (taxable sales, exempt sales)
  • Entities exempt from tax (government, schools, hospitals / hospices,  museums)
  • Sales BY nonprofit & governmental entities (taxable sales, exempt sales)
  • What are educational, religious, or charitable purposes?
  • What are net proceeds and how must they be used?
  • Gambling activities
  • Construction contracts with designated exempt entities

Terry started with the Iowa Department of Revenue in 1987 as a summer intern working to find non-registered businesses. In the fall of 1987, he became a revenue agent, collecting past due taxes in the Davenport area. In 1990, he became a Taxpayer Service Specialist (TSS). As a TSS, he assists taxpayers by e-mail and phone on a wide variety of Iowa tax issues. In addition, Terry is a primary presenter for other educational outreach efforts of the Department, such as Webinars.

Past Business Webinars

CBGIverticalwebinarFor many years, the Center for Business Growth and Innovation (CBGI) at the University of Northern Iowa has provided and recorded hundreds of business webinars available to small business owners to watch and learn from.  Browse through some of our best recorded business presentations, or register to attend our next webinar for free!  If you are interested in being a speaker, or would like to recommend someone to us, please contact us at 319-273-4344 or email at