Self-Study: Surgent's Fundamentals of Public Charity Taxation and Form 990

Overview

This course is available until April 30, 2025.

If you work for or with not-for-profit entities and have questions about the IRS Form 990, Return of Organization Exempt From Income Tax, and the related schedules, this is the course for you! The program focuses on common issues that professionals will likely encounter when they prepare the Form 990 and additional tax rules applicable to not-for-profits.

Highlights

• Organization and structure of Form 990
• Form 990 and its various schedules
• Form 990 filing requirements
• The public support tests
• Taxation of unrelated business income
• Compensation-related reporting issues

Prerequisites

Basic understanding of tax regulations

Designed For

Any professional who wishes to understand the tax rules applicable to not-for-profits and who wishes to be able to prepare the Form 990

Objectives

• Complete Form 990 to advise clients with respect to the tax rules relating to public charities