Course Information

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Revised Form 990: New Compliance Challenges
Author: CCH Editorial Staff

Description:
Congressional leaders have shown a keen interest in nonprofit organizations in the last several years, sparked by reports of abuse in the nonprofit sector. One result of this interest is the redesigned Form 990, which must be used beginning with 2008 tax returns. The redesigned form includes an 11-part core form that must be completed by all nonprofits, and 16 schedules to be completed by different organizations, depending on their category and activities.

This course examines the following:

  • The content of the revised Form 990 and its instructions, including schedules
  • Variations of Form 990
  • Disclosure requirements for the new form and other forms filed by exempt organizations
  • Key reporting areas that have been introduced or changed by the revised Form 990

Course Details:
Price:  $45.00
Field of Study:  Taxes
Prerequisites:  Basic understanding of business taxation
Level:  Intermediate
Advanced Preparation:  None
CTEC course number:  1075-CE-5413
Course was last updated on:  11/25/08
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Library:
Learning Center Core
Tax Return Preparation

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. 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.

User Reviews
Reviewer: Elizabeth P. submitted on 01/27/2010
well organized and included attachments of relevant forms
Reviewer: Vincent S. submitted on 01/15/2010
becoming familiar w/ form pp0
Reviewer: Sarah T. submitted on 01/07/2010
Explanations of changes to Form 990 and new reporting requirements.
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