Form 990: Best Practices for Accurate Preparation
Available for 1 year after purchase date
**OnDemand**
7.5 Credits
Member Price $155.00
Non-Member Price $195.00
Overview
An in-depth look at reporting Form 990 provides actionable tips for accurate preparation.
Highlights
Key Topics
- Sequencing and completing the return
- Keys to getting Form 990 preparation correct the first time
- Program service accomplishments and reporting changes
- Reporting on managers and their compensation
- Further disclosures specific to an entity's circumstances
- Related organizations
- Transactions with interested persons
- Other IRS filings and tax compliance
Prerequisites
Experience in business taxation and nonprofits
Designed For
Who Will Benefit
- CPAs with not-for-profit clients
- CPAs who work for not-for-profits
- Not-for-profit managers
- Attorneys
Objectives
Learning Outcomes
- Identify filing requirements for Form 990, Form 990-EZ, and Form 990-N.
- Determine which types of exempt organizations are generally not required to file one of the three versions of Form 990.
- Identify where to report program service activities.
- Determine reporting differences between generally accepted accounting principles (GAAP) and Form 990.
- Determine best practices for completing Schedule A, Public Charity Status and Public Support.
- Identify what triggers the filing of Schedule G, Supplemental Information Regarding Fundraising or Gaming Activities.
- Recognize the purpose of Schedule O.
Non-Member Price $195.00
Member Price $155.00