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Form 990: Best Practices for Accurate Preparation
Tax
Webcast

Form 990: Best Practices for Accurate Preparation

This webcast covers the numerous reporting demands the 990 imposes, including how to respond to the Form’s demands for narrative answers.

$307 - $373
Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

8

Author(s)

Brian Yacker

Availability

Product Number

VTSEF9B22060

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 Business & partner 
Product Details

In basic terms, Form 990 is the annual federal return that is required to be filed by all types of exempt organizations.

This webcast takes the participant through the basics of Form 990, and will cover the complete form and all the accompanying schedules.

Course content will go line by line through the Form 990 and offers explanations and tips for accurate completion.

Join this webcast to gain an understanding of the tax and practical elements essential to completion of the Form 990 which has a 12-page core form and 16 schedules.

Key Topics

  • Primacy of the Form 990 as a "one size fits all" reporting mechanism
  • Form 990 preparation sequencing and data gathering; and keys to getting Form 990 preparation right the first time
  • Addressing presence of "related organizations"
  • Identification of managers and measurements of their compensation
  • 990 versus books-and-records financial statement detail
  • Disclosures of governance inputs and Boards’ employ of policies

Learning Outcomes

  • Identify the filing requirements for Form 990, Form 990-EZ and Form 990-N.
  • Determine best practices for completing the core form.
  • Recognize risks in preparing Form 990 and identify certain reporting red flags.
  • Prepare for the most common Schedules that typically apply to 990 filers:
    • Identification of public charity status (Schedule A)
    • Reporting on donors (Schedule B); financial statement line items (Schedule D)
    • Reporting on fundraising events, gambling, and use of professional fundraisers (Schedule G)
    • Grant-making (Schedule I)
    • Capture of property ("noncash")
    • Contributions (Schedule M)

Who Will Benefit

  • CPAs
  • Attorneys
  • Nonprofit managers
Credit Info
CPE Credits
8
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic knowledge of taxation
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
8 hrs
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
$373.00
AICPA Members
$307.00

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

Contact us
Speakers
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
Select from the following options:
Dec 06, 2022
2:30pm10:30pm GMT
Jan 17, 2023
2:30pm10:30pm GMT
Nonmember Price
$373.00
Price excluding sales tax
$373.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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