2024 Nonprofit Taxation Rules and Form 990

Tuesday, December 10, 2024
Webcast or Webinar, Online
5:00 PM - 6:50 PM (opens at 4:30 PM) EST
2Credits
Technical Business

Registration is Open

Members
$79.00 Regular Price
Non-Members
$109.00 Regular Price

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$40.00 Members / $56.00 Non-Members
Course Type: Webcast
Course Code: 24/AC142395
Level: Intermediate
Vendor: ACPEN
Field of Study: Taxes

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 [email protected].

 

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

Major Topics:

  • 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)

Major Topics:

  • 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)

Designed For:

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

Prerequisites:

Basic working knowledge of nonprofit taxation