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CPE Self-Study
Federal and State Filing Requirements: Not-for-Profit Tax Compliance
NASBA FIELD OF STUDY
Taxes
LEVEL
Basic
CPE CREDITS
Online: 1.0
This CPE course provides an overview of the basic state and federal filing requirements for tax-exempt NFPs.

Not-for-Profit 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.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • CPAs, financial professionals and NFP board members who need an overview of federal and state filing requirements of not-for-profit entities.

Topics Discussed

  • Federal requirements
  • IRS Form 990 filing basics
  • State requirements
  • Sales taxes
  • Charitable registration
  • Unified registration statement (URS)
  • Charleston Principles

Learning Objectives

  • Recognize the various federal and state filing requirements for NFPs.
  • Recall the filing requirements that apply to the Unified Registration Statement (URS).
  • Identify issues related to state sales tax exemptions.

This CPE course is included in the comprehensive  Not-for-Profit Certificate I Program. It can also be purchased individually or as a part of the Not-for-Profit Tax Compliance track.

Tax-exempt status is a matter of federal law, but the laws regarding the formation, structure and operations of a not-for-profit (NFP) entity exist at the state level. It is important to be aware, apprised and vigilant regarding the state and local laws in the jurisdiction in which an NFP operates, particularly as the requirements change from time to time. This CPE course provides an overview of the basic state and federal filing requirements for tax-exempt NFPs.

Ratings and reviews
Author(s)

MTAX and William E. Turco, CPA

McGladrey LLP

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.

NFP Certificates
Price:
$39.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$39.00
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CREDIT INFO
CPE credits
Online
: 1.0
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
Knowledge of the not-for-profit industry
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
NFP-TAX5
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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