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Form 990 is the IRS' primary tool for gathering information about tax-exempt organizations, educating organizations about tax law requirements, and promoting compliance. Organizations also use Form 990 to share information with the public about their programs.
In this webinar, the focus is on the reporting of self-dealing on Form 990 and its schedules, which is crucial for exempt organizations. The webinar will introduce which of the 990 series forms are required to be filed, including filing procedures. It will review the parts of Form 990 and how its completion triggers reporting on additional schedules with their filing requirements. The reporting on Schedule L will cover excess benefit transactions, loans, grants, and business transactions with interested persons, while Schedule R will review related organizations and unrelated partnerships, including disregarded entities and various tax-exempt and unrelated organizations taxed as partnerships.
This Online CE Tax Webinar will discuss reporting of self-dealing on Form 990 and its schedules including:
I. Form 990 Procedural Matters and Parts of Form 990
A. Form 990 Procedural Matters
1. Which 990 series form should be filed
2. Filing procedures
B. Parts of Form 990
1. Core Form 990, Parts I and II
2. Part III, Statement of Program Service Accomplishments
3. Part IV, Checklist of Required Schedules
4. Overview of Parts V through Part XII
II. Schedule L, Transactions with Interested Persons
A. Excess Benefit Transactions, Loans, and Grants
B. Business Transactions with Interested Persons
1. Business Transactions
2. Entities as Interested Persons
3. Examples of reportable transactions and when no reporting is required
III. Schedule R, Related Organizations and Unrelated Partnerships
A. Disregarded entities
B. Related tax-exempt entities
C. Related organizations taxed as partnerships
D. Related organizations taxed as C corporations or as S corporations
E. Unrelated organizations taxed as partnerships
Join this webinar it will provide essential insights into completing these schedules and avoiding potential errors or penalties.
President, Louis E Michelson, A Professional Corporation
Mr. Michelson received his B.A. Degree, with general honors from the University of Chicago, his M.S. in Accountancy from DePaul University and his J.D. degree from UCLA School of Law. He has been admitted to practice with the U.S. Tax Court and the United States District Court, Central District of California.
Mr. Michelson is Past Chair of the Nonprofit Organizations Committee of the Business Law Section of the California Lawyers Association. He has served as Chair of the Tax-Exempt Organizations Committee of the Taxation Section of the State Bar of California, as Co-Chair of the Nonprofit Organizations Committee of the Business Law Section of the State Bar of California and as Chair of the Taxation Section of the Los Angeles County Bar Association. In May 2001 he participated in the Los Angeles County/California State Bar delegation to the Internal Revenue Service, Treasury and staff of the Congressional tax committees in Washington D.C. to discuss proposed guidance, as set forth in a co-authored paper, “Getting Connected: Business and Politics of Charities on the Internet.” Together with other attorneys, he assisted in reviewing and suggesting revisions to portions of the California Attorney General’s Guide to Charities. Mr. Michelson is a lecturer at UCLA Extension on tax issues for nonprofit organizations. He is also Adjunct Professor at David Nazarian College of Business and Economics California State University Northridge for a class on income taxation of trusts and estates. He has lectured for business and professional organizations and written articles on various federal and California tax topics. He is a member of the American, California, and Los Angeles County Bar Associations.
Duration
Course Level
Instructional Method
Pre-requisites
Advance Preparation
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering maintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor ID# : 6273) has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
25 Ratings
Excellent
12
Very Good
8
Average
4
Poor
0
Terrible
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DS
Dec 6th, 2023
Examples to understand related transactions were very good, it made the concept very clear
MB
Jan 24th, 2024
Great introduction to the possible complexity of the 990
LP
Jun 28th, 2023
na
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