CPE Course Tax-Exempt Organization and Form 990 Basics
October 19, 2017
11:30AM — 3:00 PM
Field of Interest
CPAs who work with exempt organizations and professionals working for exempt organizations who are responsible for filing Form 990.
4.00 creditsView Cart
- 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.
- 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
California Society of CPAs