2024 Nonprofit Taxation Rules and Form 990
Wednesday, January 22, 2025
Webcast or Webinar, Online
3:00 PM - 4:50 PM (opens at 2:30 PM) EST
2Credits
Technical Business
Registration is Open
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$79.00 Regular Price
Non-Members
$109.00 Regular Price
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Course Type: Webcast
Course Code: 24/AC142411
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)