Nonprofit Taxation Rules and Form 990
Total Credits: 2 including 2 Taxes - Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Tax Institute | IRS Approved | Tax
- Faculty:
- Steven C. Dilley, CPA, JD, PhD
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
This course explores the latest tax provisions impacting non-profit entities, including charities, hospitals, and universities, with a focus on common issues CPAs may face when completing their clients Form 990.
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Basic Course Information
Major Subjects- Recent tax legislation and developments related to non-profit entities
- Special sections of Form 990 and various form related changes
- Nonprofit tax exemption applications
- Excess compensation excise tax
- Excess parachute payment excise tax
- Unrelated business income tax
- Required profit motive
Learning Objectives
- Apply the most recent tax provisions related to non-profit entities
- Identify special sections of Form 990 and advise clients on tax rules related to public charities
Course Materials
| IMPORTANT_CPE Credit Instructions_Read Before Webcast_Updated_2_2025 (442.6 KB) | Available after Purchase | ||
| Nonprofit Taxation Rules and Form 990 Handout (9.4 MB) | Available after Purchase | ||
| IRS Credit Instruction (267 KB) | Available after Purchase | ||
Faculty
Steven C. Dilley, CPA, JD, PhD Related Seminars and Products
Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.
Dates
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Wed, May 07, 2025 - 12:00pm to 01:49pm CDT
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Tue, May 27, 2025 - 02:00pm to 03:49pm CDT
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Thu, Jun 05, 2025 - 04:00pm to 05:49pm CDT
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Tue, Jun 17, 2025 - 06:00pm to 07:49pm CDT
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Wed, Jun 25, 2025 - 10:00am to 11:49am CDT
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Mon, Jul 07, 2025 - 12:00pm to 01:49pm CDT
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Thu, Jul 24, 2025 - 02:00pm to 03:49pm CDT
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Fri, Aug 08, 2025 - 04:00pm to 05:49pm CDT
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Sat, Aug 23, 2025 - 08:00am to 09:49am CDT
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Fri, Sep 05, 2025 - 10:00am to 11:49am CDT
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Thu, Sep 25, 2025 - 12:00pm to 01:49pm CDT
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Tue, Oct 07, 2025 - 02:00pm to 03:49pm CDT
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Wed, Oct 22, 2025 - 04:00pm to 05:49pm CDT
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Thu, Nov 06, 2025 - 08:00am to 09:49am CST
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Mon, Nov 24, 2025 - 10:00am to 11:49am CST
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Thu, Dec 04, 2025 - 06:00pm to 07:49pm CST
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Sat, Dec 13, 2025 - 02:00pm to 03:49pm CST
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Mon, Dec 29, 2025 - 04:00pm to 05:49pm CST
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Wed, Jan 07, 2026 - 08:00am to 09:49am CST
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Thu, Jan 22, 2026 - 10:00am to 11:49am CST
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Tue, Feb 03, 2026 - 12:00pm to 01:49pm CST
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Wed, Feb 18, 2026 - 02:00pm to 03:49pm CST
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Wed, Mar 04, 2026 - 04:00pm to 05:49pm CST
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Thu, Mar 19, 2026 - 08:00am to 09:49am CDT
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Thu, Apr 09, 2026 - 10:00am to 11:49am CDT
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Fri, Apr 24, 2026 - 12:00pm to 01:49pm CDT
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Additional Info
Basic Course Information
Prerequisites Basic working knowledge of nonprofit taxationAdvanced Preparation
None
Designed For CPAs in public practice and those seeking on update on client ethical compliance
Original Recording Date 04/2025
Yellow Book No
Course Developer Federal Tax Workshop
Date Added to Catalog 03/11/2025
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.