Description

If you work for or with not-for-profit entities and have questions about the IRS Form 990, Return of Organization Exempt From Income Tax, and the related schedules, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits.

Instructor: Mike Tucker, Ph.D., LL.M., J.D., CPA

Target Audience

Any professional who wishes to understand the tax rules applicable to not-for-profits and who wishes to be able to prepare the Form 990

Course Objectives

Complete Form 990 to advise clients with respect to the tax rules relating to public charities

Subjects

Organization and structure of Form 990

Form 990  and its various schedules

Form 990 filing requirements

The public support tests

Taxation of unrelated business income

Compensation-related reporting issues

Potential changes in the income taxation of not-for-profit organizations

Prerequisites

Basic understanding of tax regulations