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Private Foundations: Not-for-Profit Tax Compliance
CPE Self-study

Private Foundations: Not-for-Profit Tax Compliance

In this CPE course, get an overview of the basic tax compliance requirements that apply to private foundations, including the unique restrictions and excise taxes related to self-dealing, annual distribution of income, limits on business holdings and more.

$23.20 - $39
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

1

Author(s)

MTAX and William E. Turco, McGladrey LLP

Availability

1 year

Product Number

165144

 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.

Private foundations are charitable organizations that are tax-exempt under 501(c)(3). However, because they are not publicly supported, they are subject to different filing requirements and restrictions that do not apply to any other type of NFP. In this CPE course, you will learn the basic tax compliance requirements that apply to private foundations, as well as the unique restrictions and excise taxes related to self-dealing, annual distribution of income, limits on business holdings and provisions related to investments and expenditures.

Key Topics
  • Definition of private foundation
  • Types of private foundations
  • Basic tax compliance requirements and restrictions
  • Excise taxes
  • Form 4720 basics
  • Termination of private foundation status
Learning Outcomes
  • Differentiate between private foundations and other NFPs
  • Identify the types of private foundations
  • Recognize the unique compliance requirements and restrictions related to private foundations
  • Identify situations in which a private foundation will be subject to excise taxes and penalties
Credit Info
CPE Credits
Online
1
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
Knowledge of the not-for-profit industry
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$39.00
AICPA Members
Online
$29.00
NFP Section Members
Online
$23.20

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

Contact us
Instructors
MTAX and William E. Turco
CPA
McGladrey LLP
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.

Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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Private Foundations: Not-for-Profit Tax Compliance
Select from the following options:
Online
$39.00
Nonmember Price
$39.00
Price excluding sales tax
$39.00
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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