Form 990—Basic Issues for Nonprofit Organizations

Study Level:  Basic
Delivery Method:  Online self-study
Provider of Record: APlusCPE, a service of WebCE
Tax Year:  2017
Field of Study:  Taxes
Prerequisites:  None

Course Description:

This course is designed to familiarize individuals who work for or alongside nonprofit organizations with the Form 990 filing requirements and other common issues nonprofit organizations need to know. It also covers common pitfalls that get charitable organizations into trouble. This is a basic course, geared towards the most common type of charitable organization – 501(c)(3).

Note: This course does not contain specific tax form preparation guidelines. It is a general overview of exempt issues.

Learning Objectives:

After completing this course, students will be able to:

  • identify ways that 501(c)(3) organizations might inadvertently jeopardize their exempt status
  • identify the Form 990 filing due dates for a 501(c)(3) organization
  • calculate an organization’s gross receipts in order to determine which version of Form 990 a 501(c)(3) is required to file
  • identify other common issues 501(c)(3) organizations encounter that may trigger additional filing requirements.
Last Revised: April 2017

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