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Form 990: Best Practices for Accurate Preparation - Tax Staff Essentials
Tax
CPE Self-study

Form 990: Best Practices for Accurate Preparation - Tax Staff Essentials

Understand best practices for preparing various Form 990s for your tax clients.

$159 - $225
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Advanced

CPE Credits

10

Author(s)

Brian Yacker

Availability

1 year

Product Number

TSEF9B22SSO

 View  
 Business & partner 
Product Details

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle.

Learn the ins and outs of Form 990

Enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990.

Look closely at the numerous tax reporting demands Form 990 imposes, including how to respond to its inquiries.

Learn how to complete Form 990s properly and advise exempt clients on the form's complexities and demands.

This course provides 10 hours of credit in the Tax field of study.

Who Will Benefit

CPAs, attorneys, and not-for-profit managers

Key Topics

  • Program service accomplishments and reporting changes
  • Reporting on managers and their compensation
  • Reporting on governance
  • Further disclosures specific to an entity's circumstances (Core Form 990 Part IV, Delineating Additional Schedules required)
  • Financial information reporting
  • Sequencing and completing the return
  • Board of directors' discussion of Form 990
  • Related organizations
  • Transactions with interested persons
  • Form 990's common schedules
  • Other IRS filings and tax compliance

Learning Outcomes

  • Recognize filing requirements for the different Form 990s.
  • Recognize the detail sought by the IRS in reporting on program service accomplishments in Part III of the Core Form 990.
  • Recall the accounting conventions (and methods) required for reporting financial information on Parts VIII–X of the Core Form.
  • Recognize the impact that Schedule L reporting has on the independence of a filer's voting board members.
  • Identify where to access data necessary for completion of the Form 990.
  • Distinguish where the filing organization's financial information is to be properly reported on Parts VIII, IX, X, XI, and XII of the 990 Core Form.
  • Recognize the importance of making expanded disclosures via narration on Schedule O for many of the various governance disclosures required on Part VI of the Core Form.
Credit Info
CPE Credits
Online
10
NASBA Field of Study
Taxes
Level
Advanced
Prerequisites
Experience in business taxation and nonprofits
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$225.00
AICPA Members
Online
$180.00
Tax Section Members
Online
$159.00

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

Contact us
Instructors
Brian Yacker
JD, CPA
Brian Yacker, CPA/JD has nearly 30 years of tax, legal and accounting experience in serving nonprofits. Currently, he is a Nonprofit Tax Partner at Baker Tilly. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation studies; governance best practices consultation; recommendations regarding effective bylaws; conducting of nonprofit governance check-ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; helping nonprofits through IRS and state Attorney General audits; 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. Brian is actively involved in the AAA-CPA, the TE/GE EO Council, the AICPA EO Tax Technical Resource Panel, the AICPA Not-for-Profit Advisory Council, and the ABA Exempt Organizations Committee, and he serves on the Board of Directors for California Rural Legal Assistance and the Northwood Little League. Brian earned his bachelor's degree in finance and 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, son, and two dogs.
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 product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional 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.

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Form 990: Best Practices for Accurate Preparation - Tax Staff Essentials
Select from the following options:
Online
$225.00
Nonmember Price
$225.00
Price excluding sales tax
$225.00
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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