Surgent's Fundamentals of Public Charity Taxation and Form 990

Overview

If you work for or with not-for-profit entities and have questions about the IRS Form 990, Return of Organization Exempt From Income Tax, and the related schedules, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits.

Prerequisites

Basic understanding of tax regulations

Objectives

• Complete Form 990 to advise clients with respect to the tax rules relating to public charities

Highlights

• Organization and structure of Form 990
• Form 990  and its various schedules
• Form 990 filing requirements
• The public support tests
• Taxation of unrelated business income
• Compensation-related reporting issues