April 19, 2024


4 Total CPE Credits


Webinar (CA): Tax-Exempt Organization and Form 990 Basics 2023

  • Instructor

    Richard Ruvelson

  • Instructor

    Thomas Parisi

Learning Objectives

• Understand how to obtain federal tax-exempt status and the significance of tax-exemption
• Understand the significance of Form 990, Return of Organization Exempt From Income Tax Core Form and Schedules, including both general and specific suggestions and interpretation of the Form and Instruction
• Understand what direct lobbying, grassroots lobbying and the expenditure test are and how to complete Schedule C, Political Campaign and Lobbying Activities
• Identify why public support is essential and how to complete Schedule A, Public Support correctly
• Recognize the significance of core form compensation questions and disclosures; Schedules J, Compensation Information, and L, Transactions with Interested Persons; and the importance of "intermediate sanctions" including the safe harbor
• Identify what constitutes a "complete" filing of Form 990
• Discuss the significance of governance and policies addressed on Form 990
• Understand the concepts of related, excluded and unrelated income, as well as the implications, including special rules for certain types of entities
• Understand the implications of TCJA and regulations, thereunder, on unrelated business income revenue streams and unrelated business taxable income of a tax-exempt organization
• Understand special rules related to certain unrelated business activities, including advertising, bingo and trade shows

Major Topics

• Tax-exemption and the many types of tax-exempt organizations
• Private foundation versus public charity
• Form 990, Form 990-EZ, Form 990-N, Form 1023 and Form 1024
• Intermediate sanctions, private inurement and private benefit
• Public support
• Unrelated business income tax, including Final Treasury Regulations
• Special rules, for advertising, bingo and trade shows
• Update on recent developments

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs and tax professionals


California CPA Education Foundation

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    $ 159 159
  • COCPA Non-Member

    $ 209 209
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