2024 Nonprofit Taxation Rules and Form 990 (2 hours)
Overview
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.
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)
Prerequisites
Basic working knowledge of nonprofit taxation
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
Notice
“Adding to Calendar” does not register you for this event. Please either register online by clicking “Add to Cart” or contacting OSCPA at 503-641-7200 / 800-255-1470, ext. 3. Thank you!
Non-Member Price $109.00
Member Price $79.00