Part of the Not-for-Profit Certificate I Program, this track provides a comprehensive grounding on key tax and compliance requirements for tax-exempt, not-for-profit entities.
Learning Objectives
- Learning Outcomes
- Recall the definition of fair value.
- Identify the three most common techniques used to establish fair value.
- Recognize fair value measurement of promises to give and gifts-in-kind.
- Recall techniques used to measure fair value of trusts.
- Recognize special considerations related to split-interest agreements.
