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Introduction to Form 990: Not-for-Profit Tax Compliance
CPE Self-study

Introduction to Form 990: Not-for-Profit Tax Compliance

Get an introduction to the Form 990 series of returns, including the basic financial and non-financial information necessary for preparing a complete and accurate return.

$55.20 - $79
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

2.5

Author(s)

MTAX and William E. Turco, McGladrey LLP

Availability

1 year

Product Number

165143

 Business & partner 
Product Details

This CPE course is included in the comprehensive Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Tax Compliance track.

Most tax-exempt, not-for-profits (NFPs) are required to file an annual information return Form 990, which is filed with the IRS and available to the public. Accurate and complete reporting of the Form 990 is critical, not only to maintain an NFP's tax-exempt status, but also to uphold the organization's reputation and its ability to raise funds from donors, members or other supporters. Some of the most heavily scrutinized sections of the Form 990 include the questions regarding an NFP's governance practices, such as the composition of the entity's board of directors, its executive compensation practices, and disclosure of organizational policies.

In this CPE course, you will learn the fundamentals of the Form 990 series of returns, including the basic financial and non-financial information necessary for preparing a complete and accurate return. Topics in this course include the structure of the core Form 990 and related schedules, adjustments to reconcile the Form 990 to an entity's financial statements, and common errors that should be avoided.

Key Topics
  • Purpose of the Form 990
  • Form 990 series of returns
  • Basic filing requirements
  • Structure of the Form 990 and related schedules
  • Reconciling Form 990 to financial statements
  • Common errors
  • Recordkeeping
Learning Outcomes
  • Recall the purpose of the Form 990.
  • Differentiate between the various forms included in the Form 990 series of returns (Form 990, 990-EZ, and 990-N) and identify which form the entity must file.
  • Identify the structure and core components of the Form 990 and related schedules.
  • Recognize some of the most common adjustments needed to reconcile the Form 990 to financial statements prepared in accordance with U.S. Generally Accepted Accounting Principles (GAAP).
  • Define basic terminology that is necessary to understand the reporting requirements of the Form 990.
Credit Info
CPE Credits
Online
2.5
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
Knowledge of 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.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$79.00
AICPA Members
Online
$69.00
NFP Section Members
Online
$55.20

Group ordering for your team

2 to 5 registrants

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6+ registrants

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

Contact us
Instructors
MTAX and William E. Turco
CPA
McGladrey LLP
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Introduction to Form 990: Not-for-Profit Tax Compliance
Select from the following options:
Online
$79.00
Nonmember Price
$79.00
Price excluding sales tax
$79.00
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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