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Tax exempt organizations

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

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AICPA National Tax Conference

Nov 13, 2019 - Nov 14, 2019 - Washington, DC - Attend the AICPA National Tax Conference and remain up-to-date on critical issues and changing tax legislation that...

Conference – Live,   Course – Online IRS practice & procedure Intermediate

Tax Staff Essentials, Level 2 - Experienced Staff

Level 2 is designed for junior tax staff who want to take on a wider variety of firm engagements and establish a supervisory role within the firm. This level will...

Course – Online Formation, liquidation & reorganization Intermediate

Form 990: Mastering Its Unique Characteristics - Tax Staff Essentials

Designed to enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990, this CPE course takes a closer...

Course – Online Reporting & filing requirements Intermediate

IRS Revises Safe Harbor for Private Business Use of Tax-Exempt Bond Financed Property

This article discusses new safe-harbor procedures under which a management contract does not result in private business use of property financed with governmental...

Article Management & disclosures Advanced

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

Type II Supporting Organizations: Relationship Issues in Complex Organizational Structures

This article attempts to clarify the rules governing supporting organizations, with a particular focus on satisfying the Type II relationship test.

Article Tax exempt organizations Intermediate

Annual Compliance Kit

This page provides access to a comprehensive package of resources including checklists, organizers, guides, and engagement letters for key practice areas.

Tool Practice management & professional standards Intermediate

Repair Regs Flowchart

​This flowchart will assist in the determination on when to capitalize or expense a purchase/item.

Article Deductions Foundational