July 26, 2023

Webcast Replay

2 Total CPE Credits

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Into the Depths: Schedule A Public Support Test

  • Instructor

    Brian Yacker

  • Instructor

    Dave Moja

  • Instructor

    Betsy Krisher

Public support ratios (Bold)

In this session of the monthly Not-for-Profit Section’s webcast series, industry experts will:

– Focus on the Part II and III public support ratios
– Discuss real-world scenarios
– Offer tips and tricks for maintaining public charity status

Learning Objectives

*Differentiate between Section 509(a)(1) and Section 509(a)(2) public charities *Identify compliance/legal issues typically confronted by public charities when preparing Schedule A, Part II and Part III *Analyze different alternatives for a 501(c)(3) organization to protect their public charity status and common missteps that can occur

Major Topics

• Key definitions (public support / total support / substantial contributor / excess payor)
• Section 509(a)(1) public support test
• Section 509(a)(2) public support test
• Alternatives to maintain public charity status
• Consequences of failing the public support test

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Tax
  • Taxation

Prerequisites

Knowledge of the not-for-profit industry

Advanced Preparation

None

Intended Audience

NFP tax preparers and users of NFP tax returns.

Provider

AICPA

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