Richard Ruvelson, Tax Principal and Lizbeth Nevarez, Tax Manager, are presenting on Form 990: The Basics, a live webcast at CalCPA.
This course will provide tax practitioners with an overview of Form 990, including both the Core Form and Schedules A-G and I-R. If you’re preparing Form 990, you’ll need to be aware—and understand the implications—of issues beyond merely completing a return. In addition to discussing Form 990, this course will acquaint preparers with intermediate sanctions, direct and grassroots lobbying, as well as the “expenditures test,” “public support,” “quid pro quo” and the unrelated business income tax. This course will be beneficial for individuals preparing Form 990 for publicly supported charities, social welfare organizations, trade associations and labor unions. Practitioners also must be aware of federal, California or other state filing requirements for tax-exempt organizations—which includes Form 990-T, Exempt Organization Business Income Tax Return, and state charitable filings.
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