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Not-for-Profit Tax Compliance
CPE Self-study

Not-for-Profit Tax Compliance

This series of CPE courses is part of the Not-for-Profit Certificate Program. This track can be purchased individually, or as a part of the full Certificate Program. It provides a comprehensive grounding on key tax and compliance requirements for tax-exempt, not-for-profit entities. It includes real-world examples, case studies, animations and videos to create a flexible, dynamic learning experience.

$176 - $285
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Taxes

Level

Basic

CPE Credits

8

Author(s)

MTAX and William E. Turco, McGladrey LLP

Availability

1 year

Product Number

165140

 Business & partner 
Product Details

This series of CPE courses is a part of the comprehensive Not-for-Profit Certificate I Program.This track can be purchased individually, or as a part of the full Certificate Program.

The 8-hour CPE-eligible Tax Compliance bundle provides an overview of tax and compliance requirements that apply to tax-exempt, not-for-profit entities. This 5-course set covers topics such as activities that can jeopardize tax-exempt status, the public support test requirement, reconciling Form 990 to financial statements and much more.

This interactive CPE program contains real-world examples, case studies, animations and videos to create a flexible, dynamic learning experience that you can complete anytime, anywhere.

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:

Key Topics
  • Meaning of exempt purpose
  • Related vs. unrelated activities
  • Definition of unrelated business income
  • Consequences of excessive unrelated business income
  • Exempt vs. non-exempt income
  • Statutory exemptions and exclusions
  • IRS Filing Requirements
Learning Outcomes
  • Differentiate between and recognize the basic compliance requirements of various types of tax-exempt organizations and recall the activities that a tax-exempt organization should limit to protect its tax-exempt status
  • Identify the various federal and state filing requirements, including the IRS Form 990 series of returns, state sales tax exemptions and charitable registrations
  • Recall the structure and core components of Form 990 and related schedules and identify common adjustments needed to reconcile Form 990 to financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP)
  • Recall when a tax-exempt organization may be subject to unrelated business income taxes (UBIT) and identify the applicable filing requirements
  • Recognize the unique compliance requirements and restrictions related to private foundations
Credit Info
CPE Credits
Online
8
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
$285.00
AICPA Members
Online
$220.00
NFP Section Members
Online
$176.00

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
MTAX and William E. Turco
CPA
McGladrey LLP
Accessibility

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Shipping and delivery
Shipping costs  and sales taxes will be added later during checkout
Cancellation Policy
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Not-for-Profit Tax Compliance
Select from the following options:
Online
$285.00
Nonmember Price
$285.00
Price excluding sales tax
$285.00
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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