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Tax & regulatory

About this topic

These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.

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AICPA Private Foundation Summit

November 18 - 19, 2020 - Live online - Direct from true thought leaders in philanthropy and experienced faculty on private foundations, this summit provides practical...

Conference – Live Tax & regulatory Intermediate

Not-for-Profit Entities: Checklists and Illustrative Financial Statements

Designed to assist you in preparing financial statements, this checklist contains the most comprehensive financial reporting and disclosure guidance available.

Publication Financial statement presentation Intermediate

Not-for-Profit Accounting and Auditing Update

Covers new FASB requirements and information on the latest OMB and Yellow Book developments.

Course – Textbook,   Course – Online Financial statement presentation Intermediate

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors based on...

Course – Textbook,   Course – Online Auditor independence Intermediate

Not-for-Profit Entities - Audit and Accounting Guide

Your essential reference to the unique aspects of auditing for not-for-profit entities, including accounting and financial statement preparation.

Publication FASB financial accounting & reporting Intermediate

Governmental and Not-for-Profit Annual Update

Featuring interactive case studies on leases and current GASB projects, this self-study course covers the latest accounting and auditing developments affecting...

Course – Online,   Course – Textbook GASB accounting requirements Intermediate

Not-for-Profit Entities Industry Developments - Audit Risk Alert

Covers the most important developments affecting not-for-profit entities and the issues auditors may face

Publication Audit Intermediate

Form 990: Mastering Its Unique Characteristics

Covers the numerous tax reporting demands the 990 imposes, including how to respond to its inquiries.

Course – Textbook,   Course – Online Tax & regulatory Foundational

Not-for-Profit Entities - Best Practices in Presentation and Disclosure

Provides financial statement presentation and disclosure examples illustrating U.S. GAAP compliance for the topics most frequently encountered by preparers of...

Publication Financial statement presentation Intermediate

5 Things You May Not Know About IRS Form 990

This blog post discusses five things you may not know or may have forgotten about Form 990,

Article Reporting & filing requirements Intermediate

Telling the not-for-profit story through Form 990

​Donors, lenders, and other stakeholders rely on the nonprofit's filing. This article discusses how to tout the organization's accomplishments using the form.

Article Management & disclosures Intermediate

Public Support for Not-For-Profits: Practical Considerations and Protecting Public Charity Status

This article discusses practical considerations for preparing Schedule A.

Article Tax & regulatory Intermediate