November 1, 2018


Webcast Replay


8 CPE Credits

Form 990: Exploring the Form’s Complex Schedules

November 1, 2018
Webcast Replay
8 CPE Credits

Form 990: Exploring the Form’s Complex Schedules

Learning Objectives

Distinguish between the in~flows of each of the public support tests, apply each test’s calculations and identify what makes a supporting organization.~Recognize the triggers by which Schedule F is mandated.~Recall the definitions of Interested Persons, which are applied within each Part of Schedule L.~Recognize the expanded compensation reporting and management practices inquired of in Schedule J.~Appreciate both the need for bond counsel involvement in completing Schedule K and the diverse scenarios that trigger Schedule N.~Identify the common reporting disclosures required in the presence of “related organizations” and the unique reporting demands applied based on the type of entity.

Major Topics

Key issues that affect how public charities are classified and related Schedule A reporting
The various public policy realms inquired of in Schedule C
Complexities and problems within Schedule F’s instructions
Identification of and reporting in Schedule R
The various types of “Transactions with Interested Persons” required to be disclosed in Schedule L
Critical issues to avoid in Schedules K and N
Items to watch when completing Schedule J’s Parts I and II

CPE Credits Available

8 CPE Credits
8
Taxes

Things to Know About This Course

Course Level

  • Advanced

Professional Area of Focus

  • Nonprofit / Not-For-Profit

Prerequisites

Basic Knowledge of the “Core Form” 990 Parts I-XII

Provider

AICPA

This event has ended.