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Form 990: Mastering Its Unique Characteristics - Tax Staff Essentials
CPE Self-study

Form 990: Mastering Its Unique Characteristics - Tax Staff Essentials

Take a closer look at the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries.

$169 - $209
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Advanced

CPE Credits

10

Author(s)

Brian Yacker

Availability

1 year

Learning Outcomes
  • Recognize filing requirements for the different Form 990s.
  • Recognize the detail sought by the IRS in reporting on program service accomplishments in Part III of the Core Form 990.
  • Recall the accounting conventions (and methods) required for reporting financial information on Parts VIII–X of the Core Form.
  • Recognize the impact that Schedule L reporting has on the independence of a filer's voting board members.
  • Identify where to access data necessary for completion of the Form 990.
  • Distinguish where the filing organization's financial information is to be properly reported on Parts VIII, IX, X, XI, and XII of the 990 Core Form.
  • Recognize the importance of making expanded disclosures via narration on Schedule O for many of the various governance disclosures required on Part VI of the Core Form.
Key Topics
  • Program service accomplishments and reporting changes
  • Reporting on managers and their compensation
  • Reporting on governance
  • Further disclosures specific to an entity's circumstances (Core Form 990 Part IV, Delineating Additional Schedules required)
  • Financial information reporting
  • Sequencing and completing the return
  • Board of directors discussion of Form 990
  • Related organizations
  • Transactions with interested persons
  • Form 990's common schedules
Product Details

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

Designed to enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990, this self-study course takes a closer look at the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries. This course will also provide you with the knowledge necessary to complete Form 990s properly and advise exempt clients on the form's complexities and demands.

Who Will Benefit
  • CPAs, attorneys, and non-profit managers
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$209.00
AICPA Members
Online
$169.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Credit Info
CPE Credits
Online
10
NASBA Field of Study
Taxes
Level
Advanced
Prerequisites
Experience in business taxation
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Instructors
Brian Yacker
JD, CPA
"Brian Yacker has more than 20 years of tax, legal, and accounting experience in serving exempt organizations. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation rebuttable presumption binders and Reasonable Compensation Studies; governance best practices consultation; recommendations regarding effective Bylaws; conducting of EO Governance Check-Ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; maximizing charity watchdog ratings; preparation of federal and state Tax Exemption Applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Yacker is actively involved in the AAA-CPA, serving on their Board of Directors, Finance Committee, and Executive Committee. He also serves on the Board of Directors and as an Executive Committee member for BookEnds and as the Treasurer for the Long Beach Nonprofit Partnership. Yacker earned his Bachelors degree in Finance/Marketing from the University of Virginia and his Juris Doctor from the Indiana University School of Law (Bloomington). His personal interests include hiking, camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters, and son."
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Form 990: Mastering Its Unique Characteristics - Tax Staff Essentials
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Online
$209.00
Nonmember Price
$209.00
Price excluding sales tax
$209.00
Do you have an AICPA membership? 
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