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Form 990: Exploring the Form's Complex Schedules

DeliveryType:  Video Webcast
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  • $249.00-$319.00
    Form 990: Exploring the Form's Complex Schedules 09:00 am - 05:00 pm ET Product #: VF990A18004
    Add to Calendar 09/05/2018 09:00:00 09/05/2018 17:00:00 America/New_York AICPA Webcast: Form 990: Exploring the Form's Complex Schedules
    In this webcast, we introduce the most advanced tax and nonprofit issues of Form 990's Schedules. You will gain a better understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N and R of the current Form 990.
    Register at http://www.aicpastore.com/*/NotforProfit/PRDOVR~PC-VF990A/PC-VF990A.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00

In order to master Form 990 beyond just the Core Form pages, you need to build an understanding of the Form's transparency demands that relate to multiple complex issues. This includes transactions with certain insiders; expanded disclosure of highly-comped individuals' calendar year compensated; identifying and reporting in the presence of related organizations and nuances of the two public support tests; undertaking of foreign operations; and more.

In this webcast, we introduce the most advanced tax and nonprofit issues of Form 990's Schedules. You will not only gain a better understanding of the tax and practical points necessary to complete Schedules A, C, F, J, K, L, N and R of the current Form 990, but also a better understanding of how to communicate with exempt clients on each of these Schedules' unique demands. Join this webcast to master the Form's complexities!

Learning Objectives

When you complete this webcast, you will be able to:

  • Distinguish between the in-flows of each of the public support tests, apply each test's calculations and identify what makes a supporting organization.
  • Distinguish the reporting obligations of 501(c)(3) organizations with respect to lobbying versus that of the proxy tax in place for 501(c) (4), (5) and (6) organizations and note required electioneering reporting of all 501(c) entities.
  • Recognize the triggers by which Schedule F is mandated.
  • Recall the definitions of Interested Persons, which are applied within each Part of Schedule L.
  • Recognize the expanded compensation reporting and management practices inquired of in Schedule J.
  • Appreciate both the need for bond counsel involvement in completing Schedule K and the diverse scenarios that trigger Schedule N.
  • Identify the common reporting disclosures required in the presence of related organizations and the unique reporting demands applied based on the type of entity.

Topics Discussed

  • Key issues that affect how public charities are classified and related Schedule A reporting
  • The various public policy realms inquired of in Schedule C
  • Complexities and problems within Schedule F's instructions
  • Identification of and reporting in Schedule R
  • The various types of "Transactions with Interested Persons" required to be disclosed in Schedule L
  • Critical issues to avoid in Schedules K and N
  • Critical issues to avoid in Schedules K and N
  • Items to watch when completing Schedule J's Parts I and II

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$319 $249

5 - 9

$289 $225

10 - 20

$269 $209

21 +

$255 $199

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

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Speaker Bio

Eve Borenstein, JD
Minneapolis, Minnesota

Eve has practiced law since 1985, operating for 15 years the Tax Exempt Law Office of Eve Rose Borenstein, LLC until that firm merged in 2004 into Borenstein & McVeigh Law (renamed BAM Law Office, LLC in 2017) www.BAMlawoffice.com. In both firms, Eve has been exclusively engaged with the unique tax and regulatory rules applied by the IRS and federal and state agencies to “tax-exempt” organizations. From her home-base, Eve consults with both CPAs and non-profit organizations nation-wide, representing through 2016 more than 1000 tax-exempt organizations before the IRS on everything from field examinations and private letter ruling requests to exemption applications and status updates. While a substantial portion of her clientele are organizations with gross revenues of less than $1m per year, Eve represents many medium ($2-10m) and large organizations ($10m+), typically on tax planning needs or in representation before the IRS on examinations or classification issues.

For more than two decades, Eve has been actively engaged in the American Bar Association’s Tax Section Committee on Exempt Organizations, working from that platform, as well as with various other professional groups and committees (including those of the AICPA), to provide feedback to the IRS on exempt organization forms and procedures. Since 1990, she has authored and instructed four exempt organization CPE courses offered by State CPA societies (two on the Form 990 and two on EO tax mandates). She was the co-author of the AICPA’s “Comprehensive Form 990” course in 2013-2015, and is the co-author of AICPA’s two 8 cpe Form 990 courses available in the 2016-2018.

Informed by her representation of entities overall, and by her work with the CPA community on the Form 990’s preparation, she is widely recognized as the authoritative instructor on that Form. In addition to teaching to the professional community serving non-profits, she participates in many training programs that serve non-profits directly. Her speaking and teaching have always comprised a significant portion of her work, as she is committed to helping the sector “do it right the first time”.

Eve is a native of New Jersey and a University of Rhode Island graduate who loves her adopted home-state of Minnesota. She earned her law degree from the University of Minnesota in 1985, and then worked in the Tax Department of one of the original Big 8 accounting firms in Minneapolis before initiating her own firm in 1988. She is the proud parent of two young adults and resides in Minneapolis and Duluth with her legal spouse.

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