CPE Course Private Foundations and Form 990-PF Basics
October 30, 2017
11:30AM — 3:00 PM
Field of Interest
CPAs, attorneys and consultants who work with private foundation clients.
4.00 creditsView Cart
- 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).
- 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
California Society of CPAs