January 25, 2023


2.5 Total CPE Credits


Webinar (CPA Crossings): Handling Complex Related Org Issues: Schedule R’s Parts II-V

  • Instructor

    Eve Borenstein

Learning Objectives

After attending this presentation you will be able to…

  • Identify baseline scans necessary to root out when one or more related organizations may be present
  • Appreciate the sensitive data-mining to be undertaken with the filer’s managers and how to address concerns (and disclosures) that result from same
  • Recognize the multiple Form 990 preparation arenas that are impacted by the presence of one or more related organizations

Major Topics

The major topics that will be covered in this class include:

  • Quick refresher of what conditions yield “parent,” “subsidiary” or “sibling” status in the case of a party who is a nonprofit/nonstock entity
  • Review of the definition of “control” applied to: stock corporations, entities taxed as a partnership, and trusts 
  • Deep dive into the nuances of “indirect control” under IRC section 318’s constructive ownership rules
  • Finding “sibling” organizations due to “joint control” in place under multiple parties
  • Handling bifurcated “questionnaire needs” with a filer’s Trustees/Directors and employees regarding Board service on other nonprofits versus those necessary with current and former Part VII-A managers (including High 5s) regarding compensation
  • Addressing related organization impacts on the count of independent Directors (query made on Core Form Part VI, Line 1) and with respect to potential excise tax exposure under IRC section 4960    
  • Disclosure specifics for the R’s Parts II-IV, and those relating to “transactions” general address on Part V’s Line 1 and via dollar amount when Line 2’s relevant triggers apply

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Intermediate


Single course – EB9FDN12 (Finding & Reporting Filers’ Related Organizations) or similar CPE training, or extensive experience with the relevant instructions and their application

Advanced Preparation

This webinar is produced by CPA Crossings. 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

Public accounting tax and audit staff, and nonprofit organization’s Treasurers, CFOs and other finance/compliance advisors


CPA Crossings, LLC

This event has ended.