CPE Course Tax-Exempt Organization and Form 990 Basics

October 19, 2017

11:30AM — 3:00 PM

Location Webinar

Member Price $120.00
Non-member Price $188.00

Curriculum Taxation

Field of Interest

Level Beginning

Designed For

CPAs who work with exempt organizations and professionals working for exempt organizations who are responsible for filing Form 990. 

4.00 credits

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Objective

  • Determine how federal tax-exempt status is obtained and the significance of tax-exemption.
  • Identify why public support is important and how to correctly complete Schedule A, Public Support.
  • Recognize the significance of core form compensation questions and disclosures; Schedules J, Compensation Information, and L, Transactions with Interested Persons; and the significance of "intermediate sanctions" including the safe harbor.
  • Identify what constitutes a “complete” filing of Form 990.
  • Discuss the significance of governance and policies addressed on Form 990.

Highlights

  • Tax exemption
  • Form 990 core form and Schedules A-G and I-R
  • Lobbying and political activities for tax-exempt organizations
  • Intermediate sanctions
  • Special events and donor benefits
  • Unrelated business income tax (UBIT)
  • State and other federal reporting

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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