Idaho Society of CPAs

2024 Nonprofit Taxation Rules and Form 990

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  • Location
    • Your Computer
      Your Space
      ISCPA / ACPEN Webinar, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Taxes (Technical) (2.00)
  • Prerequisites

    • Basic working knowledge of nonprofit taxation

  • Vendor
    • ACPEN
  • Level
    • Intermediate
  • Fields of Study
    • Taxes
  • Message
    • Virtual Experience

Description

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.

 



  • Presented by Steven Dilley, CPA, JD, PhD

    • Delivery Format: Live Webcast Replay

    Designed For

    CPAs working in public accounting firms and for non-for-profit organizations

    Objectives

    • 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)

    Advanced Prep

    None

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    Leaders

    ACPEN Panel

    No Biography Available

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