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2024 Nonprofit Taxation Rules and Form 990

Wednesday, November 27
 3:00pm - 4:50pm

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2.00 Credits

Member Price $79.00

Non-Member Price $109.00

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 kori.herrera@acpen.com.

 

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

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)

Designed For

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

Prerequisites

Basic working knowledge of nonprofit taxation

Preparation

None

Notice

Your webinar can be accessed via https://ctcpas.acpen.com/Account/loginhttps://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.

Leader(s):

Leader Bios

Steven Dilley, Federal Tax Workshops

Steve is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 33 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. 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, East Lansing, where he teaches tax accounting. He received the 2005 "Distinguished Achievement in Accounting Education Award" in Michigan. He also received the 2007 "MSU Accounting and Information Systems Department Outstanding Teacher Award."

He obtained his Ph.D. in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. 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.

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Non-Member Price $109.00

Member Price $79.00