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Form 990 Preparation - Core Form: Not-for-Profit Tax Compliance
CPE Self-study

Form 990 Preparation - Core Form: Not-for-Profit Tax Compliance

In this CPE course, learn how to prepare Form 990. Also discussed are practice tips, common errors, and potential red flags that could lead to an IRS audit.

$63.20 - $99
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

2.5

Author(s)

Brian Yacker

Availability

1 year

Learning Outcomes
  • Identify the process to prepare the Form 990 core form
  • Recall the structure of the core Form 990
  • Determine the correct amount(s) and line item(s) for core Form 990 reporting
Key Topics
  • Filing requirements and late filing penalties
  • Reasonable cause abatement
  • Preparation tips
  • Program service accomplishments
  • Required disclosures
  • Reportable compensation
  • Statement of Revenue
  • Statement of Functional Expenses
  • Fundraising events
  • Reconciling to GAAP basis financial statements
  • Potential red flags
  • Common errors and potential pitfalls
Product Details

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track.

Form 990 is the chief compliance tool used by the IRS to monitor compliance of tax-exempt, not-for-profit (NFP) entities. As a public document, it is also subject to scrutiny by regulators, media, and the general public, including potential donors. Needless to say, accurate reporting on Form 990 is critical to your success.

In this CPE course, you will learn how to prepare Form 990 as you consider real-world examples and apply that knowledge through interactive e-learning exercises. Also discussed are practice tips, common errors, and potential red flags that could lead to an IRS audit.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$99.00
AICPA Members
Online
$79.00
NFP Section Members
Online
$63.20

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
2.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Experience working in or with the not-for profit industry
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. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For 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 Preparation - Core Form: Not-for-Profit Tax Compliance
Select from the following options:
Online
$99.00
Nonmember Price
$99.00
Price excluding sales tax
$99.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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