Form 990-PF - Introduction and Parts I-V

CATEGORY: Taxation

COURSE ID: CPPF01, VERSION 4.00

(99)

Online & Mobile

4 CPE Credits

Level: Intermediate

Private foundations are a popular tax-saving technique among families with large estates. This course, along with the two companion Form 990-PF courses were designed to provide a basic but thorough discussion of private foundations and their federal tax compliance requirements. This course covers the advantages and disadvantages of private foundation status, types of private foundations, organizational and operational tests, IRC Sec. 509(a)(1) organizations, IRC Sec. 509(a)(2) organizations, IRC Sec. 509(a)(3) supporting organizations, and Parts I - V of the form including the balance sheets and net investment income. This intermediate level course is most appropriate for the professional with detailed knowledge of private foundations or the professional seeking to expand his or her knowledge base and who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

4 Credits

$79.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 4 hours

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 02/2025

Other Certifications

NY Credits : 4.0
TX Credits : 4.0
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 4.0
IRS Non-Credentialed Return Preparer Credits : Federal Tax - 4.0

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Format :Online & Mobile

Form 990-PF - Introduction and Parts I-V

Accreditation Information

Learning objectives

Course outline

Requirements