Webcast: Tax-Exempt Organization and Form 990 Basics (CAF990116)
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When: 10/18/2016
10:30 AM until 2:00 PM
Where: Webcast
United States
Presenter: Richard Ruvelson, J.D.

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Acronym CAF990116
CPE 4 hours
Vendor CalCPA
Level Basic
Yellow Book No
Prerequisite None
Who should attend CPAs who work with exempt organizations and professionals working for exempt organizations who are responsible for filing Form 990.
Members $120
CPA Non-Members $188

The Member rate applies to LCPA members, reciprocal state society members, and non-CPA staff of LCPA members. To register online, use the ‘Register’ button above. To register by phone, call the LCPA Member Service Center at 800.288.5272 or 504.464.1040, Monday through Friday, 8am to 5pm.


Beyond the numbers, if you're preparing Form 990, you should understand the importance of questions asked, as well as the information provided both on the core form and the schedules. As we explore Form 990, including both the core form and Schedules A-G and I-R, we will discuss topics such as intermediate sanctions; direct and grassroots lobbying; and the "expenditures test," "public support," and "quid pro quo."

In addition, we'll dive into other federal and state income and charitable filing requirements, focusing on Form 990-T, Exempt Organization Business Income Tax Return and California, New York and the District of Columbia.

Formerly titled: Form 990: The Basics

Materials are provided as an ebook.


  • Determine how federal tax-exempt status is obtained and the significance of tax-exemption.
  • Identify why public support is important and how to correctly complete Schedule A, Public Support.
  • Recognize the significance of core form compensation questions and disclosures; Schedules J, Compensation Information, and L, Transactions with Interested Persons; and the significance of "intermediate sanctions," including the safe harbor.
  • Identify what constitutes a “complete” filing of Form 990.


  • Tax exemption
  • Form 990 core form and Schedules A-G and I-R
  • Lobbying and political activities for tax-exempt organizations
  • Intermediate sanctions
  • Special events and donor benefits
  • Unrelated business income tax (UBIT)
  • State and other federal reporting