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Form 990 Preparation - Core Form: Not-for-Profit Tax Compliance
CPE Self-study

Form 990 Preparation - Core Form: Not-for-Profit Tax Compliance

In this CPE course, learn how to prepare Form 990. Also discussed are practice tips, common errors, and potential red flags that could lead to an IRS audit.

$69 - $115
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

2

Author(s)

Brian Yacker

Availability

1 year

Product Number

165412

 View  
 Business & partner 
Product Details

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

Form 990 is the chief compliance tool used by the IRS to monitor compliance of tax-exempt, not-for-profit (NFP) entities. As a public document, it is also subject to scrutiny by regulators, media, and the general public, including potential donors. Needless to say, accurate reporting on Form 990 is critical to your success.

In this CPE course, you will learn how to prepare Form 990 as you consider real-world examples and apply that knowledge through interactive e-learning exercises. Also discussed are practice tips, common errors, and potential red flags that could lead to an IRS audit.

Key Topics
  • Filing requirements and late filing penalties
  • Reasonable cause abatement
  • Preparation tips
  • Program service accomplishments
  • Required disclosures
  • Reportable compensation
  • Statement of Revenue
  • Statement of Functional Expenses
  • Fundraising events
  • Reconciling to GAAP basis financial statements
  • Potential red flags
  • Common errors and potential pitfalls
Learning Outcomes
  • Identify the process to prepare the Form 990 core form
  • Recall the structure of the core Form 990
  • Determine the correct amount(s) and line item(s) for core Form 990 reporting
Credit Info
CPE Credits
Online
2
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. 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
$115.00
AICPA Members
Online
$90.00
NFP Section Members
Online
$69.00

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

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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. 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.

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Form 990 Preparation - Core Form: Not-for-Profit Tax Compliance
Select from the following options:
Online
$115.00
Nonmember Price
$115.00
Price excluding sales tax
$115.00
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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