Not-for-Profit Tax Compliance

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

This track provides an overview of tax and compliance requirements that apply to tax-exempt, 非营利性实体 (NFPs) and 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, 案例研究, animations and videos to create a flexible, dynamic learning experience that you can complete anytime, 在任何地方.

谁将受益

• 188bet亚洲真人体育下载网址s and accounting professionals new to NFPs or in need of a refresher

关键的188bet亚洲真人体育下载

• 豁免目的的含义
• 相关的对. 无关的活动
• Definition of unrelated business income
• Consequences of excessive unrelated business income
• 免除对. 非豁免的收入
• Statutory exemptions and exclusions
• 美国国税局申报要求

学习成果

• 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

Spotlight your accomplishment online

You can earn a digital badge by successfully completing either Not-for-Profit Certificate I 或者全部四首歌:

Introduction to Not-for-Profit Entities
This course provides an overview of the unique aspects of accounting, 财务报告, 治理, and tax compliance issues that apply to NFPs.

Accounting and Financial Reporting Track
This track provides an overview of accounting for contributions, 捐赠基金, split-interest协议, 公允价值计量, functional classification of expenses, 净资产分类, and financial statement presentation.

税务合规跟踪
This track provides an overview of tax and compliance requirements that apply to tax-exempt, 非营利性实体 and 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.

Not-for-Profit Governance and Assurance Track
This track will provide a foundation in board 治理, auditing and financial oversight of NFPs with a focus on 治理 practices, 风险管理, 内部控制, audit planning and preparation.

You can showcase the digital badge 在任何地方 on the web — including LinkedIn, your company's website or online resume. Your Certificate and digital badge information will be sent to you once you've completed the program.