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

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

In this CPE course, take a close look at the required schedules of the IRS Form 990.

$68 - $105
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

Product Number

165411

 Business & partner 
Learning Outcomes
  • Identify the process to prepare the most common Form 990 schedules
  • Analyze a scenario to determine the correct amount, line item, and schedule for Form 990 reporting
  • Recognize the reporting considerations for the most common Form 990 schedules
Key Topics
  • Walkthrough of Form 990 schedules
  • Reporting thresholds
  • Public support test
  • Lobbying and political activities
  • Foreign activities
  • Special events
  • Gaming
  • Insider compensation
  • Non-cash contributions
  • Domestic grantmaking
  • Related parties
  • Reconciling Form 990 to GAAP basis financial statements
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.

The IRS Form 990 is made up of the core form and sixteen schedules that, taken together, are used by the IRS to monitor compliance with federal income tax law applicable to tax-exempt, not-for-profit organizations. Some of the most heavily scrutinized sections of the Form 990 include the information in the required schedules; for example, the composition of the entity's board of directors, its compensation practices, transactions with insiders, and disclosure of organizational policies and governance practices.

In this CPE course, you will take a closer look at the required schedules of the IRS Form 990. You will consider real-world examples and apply what you learned through interactive e-learning exercises. Also discussed are potential red flags to avoid.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$105.00
AICPA Members
Online
$85.00
NFP Section Members
Online
$68.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

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

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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."
Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
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Form 990 Preparation - Schedules: Not-for-Profit Tax Compliance
Select from the following options:
Online
$105.00
Nonmember Price
$105.00
Price excluding sales tax
$105.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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