Into the Depths: Schedule A Public Support Test: Rebroadcast

Not-for-Profit

Webcast

Into the Depths: Schedule A Public Support Test: Rebroadcast

How well do you understand Schedule A of Form 990? During this webcast, we'll focus on one of the most misunderstood and confusing of all the Form 990 Schedules — Schedule A.

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Format

Webcast

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

Instructor

Dave Moja, Brian Yacker

Availability

3 months

Product Number

WC4118524

View

Business & partner

Product Details

Public support ratios

In this rebroadcast of the Not-for-Profit Section’s July 26, 2023, webcast, industry experts will:

Focus on the Part II and III public support ratios
Discuss real-world scenarios
Offer tips and tricks for maintaining public charity status

Key Topics

Key definitions (public support / total support / substantial contributor / excess payor)
Section 509(a)(1) public support test
Section 509(a)(2) public support test
Alternatives to maintain public charity status
Consequences of failing the public support test

Learning Outcomes

Differentiate between Section 509(a)(1) and Section 509(a)(2) public charities.
Identify compliance/legal issues typically confronted by public charities when preparing Schedule A, Part II and Part III.
Analyze different alternatives for a 501(c)(3) organization to protect their public charity status and common missteps that can occur.

Who Will Benefit

NFP tax preparers and users of NFP tax returns.

More Details

NASBA Field of Study

Taxes

Level

Intermediate

Prerequisites

Knowledge of the not-for-profit industry

Access

This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.

Duration

2 hrs

Pricing

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2 to 5 registrants

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6+ registrants

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Speakers

Dave Moja

Dave Moja is a CPA in Georgia and Florida. At Moja & Company he works closely with private colleges and seminaries. He is a member of the AICPA's Not-for-Profit Advisory Council and a former member of the IRS' Advisory Committee on Tax Exempt and Governmental Entities (ACT). Dave conducts workshops and delivers products on Form 990, financial statement issues, executive compensation, political issues, and unrelated business activities. He speaks extensively at accounting and tax seminars across the country, including the AICPA’s annual Not-for-Profit Industry Conference and Governmental and Not-for-Profit Training Program; the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University Business Officers annual Tax Forum; and the Florida Institute of CPAs annual not-for-profit conference. Dave earned his bachelor’s degree from Florida State University.

Brian Yacker

JD, CPA

Brian Yacker, CPA/JD has nearly 30 years of tax, legal and accounting experience in serving nonprofits. Currently, he is the Lead Partner, West Nonprofit Tax at Baker Tilly. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation studies; governance best practices consultation; recommendations regarding effective bylaws; conducting of nonprofit governance check-ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; helping nonprofits through IRS and state Attorney General audits; maximizing charity watchdog ratings; preparation of federal and state tax exemption applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Brian is actively involved in the Internal Revenue Service Advisory Council, AAA-CPA, the TE/GE EO Council, the AICPA EO Tax Technical Resource Panel, the AICPA Not-for-Profit Advisory Council, and the ABA Exempt Organizations Committee. Brian teaches nonprofit accounting as an adjunct professor at the University of California, Irvine. Brian earned his bachelor's degree in finance and marketing from the University of Virginia and his juris doctor from the Indiana University School of Law (Bloomington). His personal interests include hiking, camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters, son, and two dogs.

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Into the Depths: Schedule A Public Support Test: Rebroadcast

Public support ratios

Key Topics

Learning Outcomes

Who Will Benefit

Ratings and reviews

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