Form 990 Challenges for Tax Advisers to Nonprofit Entities
Identifying Areas of IRS Scrutiny in Exempt Organization Tax Return and Schedules
Recording of a 110-minute CPE webinar with Q&A
This course will provide advisers to nonprofit and exempt organizations with a practical guide to navigating some of the more challenging aspects of completing Form 990. The panel will examine recent IRS changes to Form 990 instructions, discuss areas of heightened scrutiny based on the Service's 2018 Work Plan for Tax-Exempt Organizations, and offer useful guidance in tackling some of the more complicated 990 schedules.
Outline
- Structure of Form 990 schedules
- 2018 changes to Form 990 and instructions
- IRS exempt organization 2018 work plan areas of focus
- UBIT issues
- Identifying problem transactions
- Impact of new accounting standards on Form 990 compliance
Benefits
The panel will tackle these and other key topics:
- Changes in Form 990 for ASC958, uniform guidance, and recent pronouncements
- IRS compliance considerations for nonprofit organizations
- Lessons from Form 990 examinations in prior years
- Best practices for Form 990 clients
Faculty
Magdalena M. Czerniawski, CPA, MBA
Managing Director
CBIZ Marks Paneth
Ms. Czerniawski is a member of the firm’s Nonprofit, Government & Healthcare Group. With over 15 years of... | Read More
Ms. Czerniawski is a member of the firm’s Nonprofit, Government & Healthcare Group. With over 15 years of nonprofit industry experience, she provides tax services to a wide array of nonprofits, including charitable organizations, schools, social welfare organizations, professional associations and private foundations.
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Robert Lyons, CPA, MST
Tax Director
Marks Paneth
Mr. Lyons is a Tax Director, Exempt Organizations in the Nonprofit, Government & Healthcare Group at Marks Paneth... | Read More
Mr. Lyons is a Tax Director, Exempt Organizations in the Nonprofit, Government & Healthcare Group at Marks Paneth LLP. He brings to this role the skills he has developed during more than 30 years of providing tax and consulting services to his clients in the nonprofit, higher education, and public sector industries. Mr. Lyons' experience includes handling substantial exempt organization tax issues. He has testified in front of the House and Ways Committee in Washington, DC establishing the current treatment of affinity royalty arrangements. Mr. Lyons has also been involved in special projects related to unrelated business income for exempt organizations, including but not limited to state filing issues, including settlements, foreign filing requirements for off-shore activities and use of exempt bond proceeds. He has advised clients on the use of for profit subsidiaries as well as disregarded entities.
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