×

CPE Self-Study

Not-for-Profit Tax Compliance

  • $189.00-$229.00
    Not-for-Profit Tax Compliance Availability : Online Access Product #: 165140
    AICPA Member: $189.00
    Non-Member: $229.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-NFP-TAX

This series of CPE courses is a part of the 40-hour Not-for-Profit Certificate Program.This track can be purchased individually, or as a part of the full Certificate Program.

The 8-hour CPE-eligible Tax Compliance bundle provides an overview of tax and compliance requirements that apply to tax-exempt, not-for-profit entities. This 5-course set covers topics such as activities that can jeopardize tax-exempt status, the public support test requirement, reconciling Form 990 to financial statements and much more.

This interactive CPE program contains real-world examples, case studies, animations and videos to create a flexible, dynamic learning experience that you can complete anytime, anywhere.

Learning Objectives

  • Differentiate between and recognize the basic compliance requirements of various types of tax-exempt organizations and recall the activities that a tax-exempt organization should limit to protect its tax-exempt status
  • Identify the various federal and state filing requirements, including the IRS Form 990 series of returns, state sales tax exemptions and charitable registrations
  • Recall the structure and core components of Form 990 and related schedules and identify common adjustments needed to reconcile Form 990 to financial statements prepared in accordance with Generally Accepted Accounting Principles (GAAP)
  • Recall when a tax-exempt organization may be subject to unrelated business income taxes (UBIT) and identify the applicable filing requirements
  • Recognize the unique compliance requirements and restrictions related to private foundations

Courses Included:

Who Will Benefit?

  • CPA and non-CPA staff at small to mid-sized firms who perform not-for-profit financial reporting engagements, including partners and managers at these firms who wish to enter the NFP industry and need a basic understanding of the sector
  • Board members and financial or non-financial staff members at not-for-profit organizations who are new to NFPs or who wish to expand on their understanding of the fundamental financial management issues that are unique to NFPs

Discounts

Not-for-Profit & Tax Section Members Save an Additional 20%!

When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the NFP Section.

System Requirements

About the Authors

MTAX and William E. Turco, CPA

McGladrey LLP

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.