产品形象
Into the Depths: Schedule A Public Support Test: Rebroadcast
非营利性
网络直播

Into the Depths: Schedule A Public Support Test: Rebroadcast

How well do you understand Schedule A of Form 990? 在本次网络直播中, we'll focus on one of the most misunderstood and confusing of all the Form 990 Schedules — Schedule A.

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格式

网络直播

NASBA研究领域

税

水平

中间

CPE学分

2

教练

戴夫泥熔岩, 布莱恩哄堂大笑

可用性

3个月

产品编号

WC4118524

 视图  
 业务 & 合作伙伴 
产品详细信息

公众支持比率

In this rebroadcast of the 非营利性 Section’s July 26, 2023, webcast, industry experts will:

  • Focus on the Part II and III public support ratios
  • 讨论真实场景
  • Offer tips and tricks for maintaining public charity status

关键的188bet亚洲真人体育下载

  • Key definitions (public support / total support / substantial contributor / excess payor)
  • 第509(a)(1)条公众支持测试
  • 第509(a)(2)条公众支持测试
  • Alternatives to maintain public charity status
  • Consequences of failing the public support test

学习成果

  • Differentiate between Section 509(a)(1) and Section 509(a)(2) public charities.
  • Identify compliance/legal issues typically confronted by public charities when preparing Schedule A, 第二和第三部分.
  • Analyze different alternatives for a 501(c)(3) organization to protect their public charity status and common missteps that can occur.

谁将受益

NFP tax preparers and users of NFP tax returns.

更多的细节
NASBA研究领域
税
水平
中间
先决条件
Knowledge of the not-for-profit industry
访问
这是一个数字产品. With full paid access the content will be available to you for 3个月 after purchase date.
持续时间
2小时
定价
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演讲者
戴夫泥熔岩
戴夫泥熔岩 is a CPA in Georgia and Florida. 在泥熔岩 & Company he works closely with private colleges and seminaries. He is a member of the AICPA's 非营利性 Advisory Council and a former member of the IRS' Advisory Committee on Tax Exempt and Governmental Entities (ACT). Dave conducts workshops and delivers 产品 on Form 990, 财务报表问题, 高管薪酬, 政治问题, 不相关的经营活动. He speaks extensively at accounting and tax seminars across the country, including the AICPA’s annual 非营利性 Industry Conference and Governmental and 非营利性 Training Program; the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University 业务 Officers annual Tax Forum; and the Florida Institute of CPAs annual not-for-profit conference. Dave earned his bachelor’s degree from Florida State University.
布莱恩哄堂大笑
法学博士、188bet亚洲真人体育下载网址
布莱恩哄堂大笑, CPA/JD有近30年的税务经验, legal and accounting experience in serving nonprofits. Currently, he is the Lead Partner, West Nonprofit Tax at Baker Tilly. His areas of expertise include public support test calculations and planning; preparation of rea儿子able compensation studies; governance best practices consultation; recommendations regarding effective bylaws; conducting of nonprofit governance check-ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; helping nonprofits through IRS and state Attorney General audits; maximizing charity watchdog ratings; preparation of federal and state tax exemption applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Brian is actively involved in the Internal Revenue Service Advisory Council, AAA-CPA, TE/GE行政总裁理事会, the AICPA EO Tax Technical Resource Panel, the AICPA 非营利性 Advisory Council, and the ABA Exempt Organizations Committee. Brian teaches nonprofit accounting as an adjunct professor at the University of California, Irvine. Brian earned his bachelor's degree in finance and marketing from the University of Virginia and his juris doctor from the Indiana University School of Law (Bloomington). 他的个人爱好包括徒步旅行, 野营, 体育纪念品收藏, 玩幻想体育, 亚洲烹饪, 和妻子共度时光, 两个女儿, 儿子, 还有两只狗.
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