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Form 990: Mastering Its Unique Characteristics
Tax
Webcast

Form 990: Mastering Its Unique Characteristics

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

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

3 months

Product Number

VTSEF9B21120

 Part of Webcast Pass
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 Business & partner 
Product Details

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.

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.

Who Will Benefit

  • CPAs
  • Attorneys
  • Not-for-profit managers
More Details
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
Pricing
Do you have an AICPA membership? Log in to apply your member discount.

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 has more than 20 years of tax, legal, and accounting experience in serving exempt organizations. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation rebuttable presumption binders and Reasonable Compensation Studies; governance best practices consultation; recommendations regarding effective Bylaws; conducting of EO Governance Check-Ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; 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. Yacker is actively involved in the AAA-CPA, serving on their Board of Directors, Finance Committee, and Executive Committee. He also serves on the Board of Directors and as an Executive Committee member for BookEnds and as the Treasurer for the Long Beach Nonprofit Partnership. Yacker earned his Bachelors degree in Finance/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, and son.
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