CPE Course Private Foundations and Form 990-PF Basics

October 30, 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, attorneys and consultants who work with private foundation clients.

4.00 credits

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Objective

  • Recognize transactions where excise tax rules are applicable to private foundations.
  • Identify differences between grant making and private operating foundations.
  • Recall how organizations qualify for the one-percent rate of the Section 4940 excise tax on investment income.
  • Determine the average fair market value calculation for cash and securities.
  • Recognize additional reporting requirements for foreign grant expenses and grants to other U.S. private foundations.
  • Identify fundamentals of the unrelated business income tax (UBIT).

Highlights

  • Private foundation excise taxes
  • Fair market value of the foundation's assets
  • Income distribution requirements
  • Self-dealing and transactions with disqualified persons
  • Foreign grant making
  • Unrelated business income tax

Instructors

Prerequisites

None.

Developer

California Society of CPAs

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