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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.
The session emphasizes practical guidance, common pitfalls, and the connections between disclosures on the core form and supporting schedules.
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
Instructors
Carolyn Fjelstad
Carolyn Fjelstad is a Tax Manager at Clark Nuber P.S. based in Bellevue, Washington. She has 10 years of experience in public accounting specializing in the areas of not-for-profit compliance and consulting. She enjoys working with a variety of exempt organizations including social service agencies, arts and recreation and private schools. She also holds experience within the real estate industry specifically with partnerships and LLCs which own property eligible for low-income housing tax credits.
She holds a Bachelor’s Degree in Accounting from Seattle Pacific University and is an Enrolled Agent admitted to practice before the IRS. She resides with her husband and daughter in Issaquah, Washington.
Clark Nuber
Located in the Seattle metro area, Clark Nuber PS is home to one of the largest single-office Not-for-Profit practices in the United States. This nationally recognized group is composed of over 80 professionals who specialize in serving more than 750 not-for-profits. These professionals take a broad, holistic view of the entire financial and regulatory ecosystem in which not-for-profits function.
Our involvement and investment in the industry extends beyond providing professional services to charitable organizations. Our shareholders and principals also present regularly at conferences and seminars tailored to the not-for-profit community. And, several leaders serve on national-level boards and committees that establish guidance and best-practices for the sector, including the Financial Accounting Standards Board (FASB) Not-for-Profit Advisory Committee, the TE/GE EO Council’s TIC-TAQ Forum, and the AICPA Exempt Organization Technical Resource Panel.
Additionally, Clark Nuber is the author of the Form 990 Compliance Guide and the Private Foundation Handbook and Compliance Guide.
Jacob Dehne
Jacob specializes in serving not-for-profit organizations, including public charities, private foundations, and social and recreational clubs. He also works closely with individuals, helping bridge the gap between personal wealth and philanthropic impact. PRACTICE EMPHASIS: •	Not-for-profit organizations •	Individual taxation PROVEN RESULTS •	Ensured not-for-profit organizations maintained their tax-exempt status •	Advised private foundations on meeting minimum distribution requirements and managing net investment income tax •	Identified and managed unrelated business income tax for not-for-profit organizations •	Analyzed public support tests and projected future compliance scenarios •	Provided ongoing income tax compliance and planning for individuals