This course explores the latest tax provisions impacting non-profit entities, including charities, hospitals, and universities, with a focus on common issues CPAs may face when completing their clients Form 990.
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
DESIGNED FOR
CPAs working in public accounting firms and for non-for-profit organizations
BENEFITS
- Apply the most recent tax provisions related to non-profit entities
- Complete special sections of Form 990 and advise clients on tax rules related to public charities
HIGHLIGHTS
- Recent tax legislation and developments related to non-profit entities
- Special sections of Form 990 and various form related changes
- Nonprofit tax exemption applications
- “Intermediate sanctions” excise tax
- Excess compensation excise tax
- Excess parachute payment excise tax
- Unrelated business income tax
- Required profit motive
- The Mayo case
- Entertainment expenses
- Taxable fringe benefits (including employer-provided parking)
COURSE LEVEL
Intermediate
ADDITIONAL NOTES
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