Surgent's Fundamentals of Public Charity Taxation and Form 990
4.00 Credits
Member Price $159
Non-Member Price $179
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.
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
Prerequisites
Basic understanding of tax regulations
Designed For
Any professional who wishes to understand the tax rules applicable to not-for-profits and who wishes to be able to prepare the Form 990
Objectives
- Complete Form 990 to advise clients with respect to the tax rules relating to public charities
Preparation
None
Leader(s):
Leader Bios
Michael Tucker, Surgent McCoy CPE, LLC
Michael J. Tucker, Ph.D, LL.M, J.D., CPA, is a professor of Accounting at Quinnipiac University in Hamden, Conn., and is a consultant for T.M. Byxbee Company, P.C., Certified Public Accountants. Tucker handles a wide variety of client transactions, including mergers and acquisitions, entity formations and dissolutions, and distributions to owners/shareholders/partners. In addition, he is the author of over 100 articles and books dealing with various tax topics, a frequent lecturer at conferences and seminars throughout the country, and is co-host for the CPA Report, a monthly television and video series dealing with the latest tax topics.
Non-Member Price $179
Member Price $159