2024 Nonprofit Taxation Rules and Form 990
Saturday, November 16, 2024
Webcast or Webinar, Online
1:00 PM - 2:50 PM (opens at 12:30PM) EST
2Credits
Technical Business
Registration is Closed
Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
Members
$79.00 Regular Price
Non-Members
$109.00 Regular Price
Course Type: Webcast
Course Code: 24/AC142385
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)