2024 Nonprofit Taxation Rules and Form 990
2.00 Credits
Member Price $79
Non-Member Price $109
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.
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
Preparation
None
Leader(s):
Leader Bios
Steven Dilley, Federal Tax Workshops
Steven C. Dilley, CPA, JD, PhD, is president of Federal Tax Workshops, Inc., located in East Lansing, Michigan. He is nationally known for his knowledge of the financial, accounting and tax problems of the closely held business and individual taxpayers. He has published numerous articles on these topics. In addition, Steve is a professor of accounting at Michigan State University, where he teaches tax accounting and has recently received two teaching awards. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, the American Accounting Association, AICPA, American Tax Association and Hawaii Association of Public Accountants.
Non-Member Price $109
Member Price $79