2026 Form 990 Schedules: A Deeper Dive into Common Schedules (Completed)
Date: Thursday, June 4, 2026
Instructor: Carolyn Fjelstad, Clark Nuber, Jacob Dehne
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
|
<b><font color="ff0000">NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card</font></b><p> Form 990 schedules offer a detailed look into an exempt organization’s governance, public support, compensation, fundraising practices, and transactions with interested persons. Because these schedules are publicly disclosed, accuracy and transparency are essential. This course provides a deeper, practitioner‑focused examination of the schedules most commonly filed with Form 990. Participants will learn how to interpret reporting requirements, strengthen donor acknowledgment practices, maintain public support levels, and ensure documentation aligns with federal tax law.</p><p> The session emphasizes practical guidance, common pitfalls, and the connections between disclosures on the core form and supporting schedules.</p>
Who Should Attend
This course is ideal for professionals who prepare, review, or oversee nonprofit filings, especially those dealing with Form 990 schedules.
Topics Covered
- Fundraising and donor acknowledgment requirements: Form 990 Part VIII and Schedule G
- Public support test mechanics and reporting: Form 990 Part VIII and Schedule A
- Governance, transparency, and transactions with interested persons: Form 990 Part VI and Schedules J, L, and R
- How core‑form disclosures influence required schedules
- Common errors and best practices for accurate schedule preparation
Learning Objectives
- Identify the documentation and data needed to meet federal compliance requirements for Form 990 schedules
- Analyze fundraising and interested‑person transaction reporting rules and apply them to common organizational scenarios
- Prepare accurate donor acknowledgment letters that meet IRS substantiation requirements
- Determine when penalties apply for inadequate or incorrect schedule reporting
- Evaluate factors affecting board member independence and properly report governance disclosures
- Explain how responses on the core Form 990 align with and drive the requirements for related schedules
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic knowledge of annual compliance for tax exempt organizations.
Advance Preparation
None
