- NY Credits : 8.0
- TX Credits : 8.0
- CTEC Credits : Federal Tax Law - 8.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 8.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax - 8.0
Companion to PPC's 990 Deskbook - Course 3 - Selected Topics Related to Form 990 (990TG183)
This interactive self-study course looks at several topics related to Form 990 and Form 990-EZ. Lesson 1 discusses general filing information for Form 990, and Lessons 2, 3, and 4 discuss various issues related to different parts of the form (highlighting an organization's accomplishments; governance, management, and required disclosure; and reporting functional expenses, respectively). Finally, Lesson 5 discusses how to prepare Form 990-EZ.
Course Expiration Date: February 28, 2019
Please note, the grading fee for answer sheets submitted by regular mail is $105.
Identify general filing requirements for Forms 990, 990-EZ, and 990-N.
Determine the correct method for dealing with exceptions to the requirement to file a return.
Identify the basic preparation requirements for the heading section of Form 990.
Determine the best method for explaining an organization’s exempt purpose achievements.
Determine the best method for completing Parts IV and V of Form 990.
Identify the information needed to complete Part VI of Form 990.
Identify general methods for reporting functional expenses on Form 990 and how to allocate expenses to more than one function.
Determine the best methods for dealing with fees for services paid to independent contractors, other expenses (advertising, travel, etc.), and payments to affiliates.
Identify the general information necessary to complete and file Form 990-EZ.
Determine the best method for completing Parts IV, V, and VI of Form 990-EZ.
Lesson 1—General Filing Information—Form 990
Lesson 2—Highlighting an Organization’s Accomplishments
Lesson 3—Governance, Management, and Required Disclosure
Lesson 4—Reporting Functional Expenses
Lesson 5—Preparing Form 990-EZ