2024 MSCPA Annual Convention: Details

2024 Nonprofit Taxation Rules and Form 990

← Return to The CPE Catalog
Tuesday, December 10, 2024 @ 4:00pm – 5:50pm
Add to Calendar

Description

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.

Prerequisites

Basic working knowledge of nonprofit taxation

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)

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

Credits

Category Amount
Taxation 2.00