Webinar

Nonprofit Taxation Rules and Form 990

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This course explores the latest tax provisions impacting non-profit entities, including charities, hospitals, and universities, with a focus on common issues CPAs may face when completing their clients Form 990.

• Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.

Major subjects

• Recent tax legislation and developments related to non-profit entities
• Special sections of Form 990 and various form related changes
• Nonprofit tax exemption applications
• "Intermediate sanctions" excise tax
• Excess compensation excise tax
• Excess parachute payment excise tax
• Unrelated business income tax
• Required profit motive
• The Mayo case
• Entertainment expenses
• Taxable fringe benefits (including employer-provided parking)

Learning objectives

• Apply the most recent tax provisions related to non-profit entities
• Complete special sections of Form 990 and advise clients on tax rules related to public charities

Who should take this program?

• CPAs working in public accounting firms and for non-for-profit organizations

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.