Mastery of the Form 990 requires ability to identify the filer's "related organizations" (indeed, doing so is THE FIRST preparation step called for in the 990 instructions!) This "990-term-of-art" employs four commonly-found categories: the first three utilize a 990-specific definition of "control" as the basis for determining related organizations due to their "parent," "subsidiary," or "sibling" status; and a fourth applies when a supporting organization is in the mix. This session will fully illuminate, with real-world examples, the full panoply of nuances that preparers confront in working with each of those four categories. Participants will find multiple take-away tools and tips to master the underlying definitional precepts of direct and indirect "control" the 990 imposes. Thereafter, the materials and author/instructor turn to a complete walk-through of the entirety of preparation points for Parts I-V of the Schedule R, as well as a review of the Schedule's Parts I and VI. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by CPA Crossings.
