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Not-for-Profit Certificate II - Tax Compliance
CPE Self-study

Not-for-Profit Certificate II - Tax Compliance

This series of CPE courses is part of Not-for-Profit Certificate II. You will learn how to apply techniques to successfully prepare an exempt organization's IRS Form 990, identify when an organization may be liable for unrelated business income taxes and common exceptions and exclusions to reduce tax liability.

$207.20 - $329
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

8.5

Author(s)

Brian Yacker

Availability

1 year

Learning Outcomes
  • Identify the process to prepare the Form 990 core form and accompanying schedules.
  • Determine the effect of a particular transaction or significant event for Form 990 reporting.
  • Distinguish between organizational and operational requirements to maintain federal tax-exempt status.
  • Determine when an organization could be subject to unrelated business income taxes (UBIT) and differentiate between the more common exceptions and exclusions that apply.
Key Topics
  • IRS filing requirements, including Forms 990 and 990-T
  • Reporting thresholds
  • Reasonable cause abatement
  • Unrelated business income (UBIT), exceptions and exclusions
  • IRS audit activity
  • Public support test
  • Establishing and protecting tax exemption
  • Excess benefit transactions
  • Common red flags
Product Details

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

Learn from the experts with this video-based, on-demand e-learning experience. Set yourself apart and get the tools and strategies you need to sharpen your skills in not-for-profit (NFP) tax compliance. The program builds on the core concepts as you get insights from industry leaders.

You will learn how to apply techniques to successfully prepare an exempt organization’s IRS Form 990. Also discussed is how to identify when an organization may be liable for unrelated business income taxes (UBIT) and the most commonly invoked exceptions and exclusions to reduce tax liability.

This CPE program contains e-learning exercises, targeted case studies, and detail-rich interpretations to create a flexible, dynamic learning experience you can complete online in your own time.

The Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act (TCJA, H.R. 1) signed into law on December 22, 2017 took effect for the 2018 tax year and included some changes for NFPs. The tax courses included in the Not-for-Profit Certificates will be fully updated for the amendments of the TCJA at a future date. In the meantime, to assist you in understanding the requirements of the TCJA, we’ve added the following:

  • Supplementary information regarding the TCJA changes, which you can access via the course resources link within each tax course.
  • A recorded webcast presentation discussing the TCJA changes and how they affect NFPs. This additional course is not eligible for CPE credit, and you do not have to complete it to complete the certificate program.

Courses Included

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$329.00
AICPA Members
Online
$259.00
NFP Section Members
Online
$207.20

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
8.5
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.

Not-for-Profit Certificate II - Tax Compliance
Select from the following options:
Online
$329.00
Nonmember Price
$329.00
Price excluding sales tax
$329.00
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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