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Tuesday, December 15, 2020 Webcast

The Basics of Form 990 – Tax Staff Essentials (X3-2207138)

10:30 AM - 6:30 PM EST


Webcast , NJ

10.0 CPE Credits in TX


Designed to enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990, this self study course takes a closer look at the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries. This course will also provide you with the knowledge necessary to complete Form 990s properly and advise exempt clients on the form's complexities and demands.


CPAs, attorneys, and nonprofit mangers


Recognize filing requirements for the different Form 990.

Recognize the detail sought by the IRS in reporting on program service accomplishments in Part III of the Core Form 990.

Recall the accounting conventions (and methods) required for reporting financial information on Parts VIII–X of the Core Form.

Recognize the impact that Schedule L reporting has on the independence of a filer’s voting board members.

Identify where to access data necessary for completion of the Form 990.

Distinguish where the filing organization’s financial information is to be properly reported on Parts VIII, IX, X, XI, and XII of the 990 Core Form.

Recognize the importance of making expanded disclosures via narration on Schedule O for many of the various governance disclosures required on Part VI of the Core Form.


· Primacy of the Form 990 as a "one size fits all" reporting mechanism

· Form 990 preparation sequencing and data gathering; and keys to getting Form 990 preparation right the first time

· Addressing presence of "related organizations"

· Identification of managers and measurements of their compensation · 990 versus books-and-records financial statement detail

· Disclosures of governance inputs and Boards’ employ of policies




Basic knowledge of taxation


Brian Yacker

Brian Yacker, CPA, J.D.


Brian has over 22 years of tax, legal, and accounting experience in the exempt organizations area. Areas of exempt organization consultation which Brian possesses expertise include public support test calculations and planning, preparation of reasonable compensation rebuttable presumption binders and Reasonable Compensation Studies, governance best practices consultation, recommendations regarding effective Bylaws, conducting of EO Governance Check-Ups, compliance with the §501(h) lobbying safe harbor, proper functional expense allocations, maximizing charity watchdog ratings, preparation of federal and state Tax Exemption Applications, conducting of unrelated business income revenue stream studies, preparing state charitable solicitation registrations and the proper internal and external reporting of special event fundraisers. Brian is currently an adjunct professor for the University of California Irvine, teaching the Nonprofit Accounting course in the Master of Professional Accountancy program. Additionally, Brian serves on the Board of Directors for the Long Beach Nonprofit Partnership (for which he is the Treasurer). Finally, Brian serves on the AICPA EO Tax Technical Resource Panel and the AICPA Nonprofit Advisory Committee. Brian earned his Bachelors degree in Finance/Marketing from the University of Virginia and his Juris Doctor from the Indiana University School of Law (Bloomington). Personal interests include hiking and camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters and son.


$169.00 - Member

$209.00 - Nonmember

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