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Into the Depths: Schedule A Public Support Test

Not-for-Profit

Webcast

Into the Depths: Schedule A Public Support Test

How well do you understand Schedule A of Form 990? During this webcast, we'll focus on one of the most misunderstood and confusing of all the Form 990 Schedules — Schedule A.

$0 - $142

Do you have an AICPA membership? Log in to apply your member discount.

Format

Webcast

Date

Jul 26, 2023

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

Author(s)

Betsy Krisher, Dave Moja, Brian Yacker

Availability

3 months

Product Number

WC4118524

View

Business & partner

Product Details

Public support ratios

In this session of the monthly Not-for-Profit Section’s webcast series, industry experts will:

Focus on the Part II and III public support ratios
Discuss real-world scenarios
Offer tips and tricks for maintaining public charity status

Key Topics

Key definitions (public support / total support / substantial contributor / excess payor)
Section 509(a)(1) public support test
Section 509(a)(2) public support test
Alternatives to maintain public charity status
Consequences of failing the public support test

Learning Outcomes

Differentiate between Section 509(a)(1) and Section 509(a)(2) public charities.
Identify compliance/legal issues typically confronted by public charities when preparing Schedule A, Part II and Part III.
Analyze different alternatives for a 501(c)(3) organization to protect their public charity status and common missteps that can occur.

Who Will Benefit

NFP tax preparers and users of NFP tax returns.

Credit Info

CPE Credits

NASBA Field of Study

Taxes

Level

Intermediate

Prerequisites

Knowledge of the not-for-profit industry

Access

This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.

Duration

2 hrs

For more information, please refer to CPE requirements and NASBA sponsorship information

Pricing

Do you have an AICPA membership? Log in to apply your member discount.

Nonmembers

$142.00

AICPA Members

$118.00

NFP Section Members

$0.00

Group ordering for your team

2 to 5 registrants

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Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Speakers

Betsy Krisher

Betsy Krisher is Chairman/CEO of Maher Duessel, a Pennsylvania firm specializing in service to nonprofit organizations and governmental entities. She also serves as Director of Non-Profit Services for the firm. A licensed CPA in Pennsylvania for more than thirty years, she has extensive experience with numerous nonprofit organizations including foundations, human service agencies, community development organizations, environmental agencies, member-based organizations, arts/humanities organizations, associations, and religious organizations. Ms. Krisher has a B.A. in Economics and Business Administration from the University of Pittsburgh, graduating Summa Cum Laude. Ms. Krisher serves and participates in several committees of the AICPA and the PICPA including the AICPA's Tax Resource Panel, Exempt Organizations. She serves on the Board of the PICPA and will serve as President of the state society for the 2023-2024 year. A Leadership Pittsburgh graduate, Ms. Krisher also volunteers her time with Board service for the United Way of Southwestern Pennsylvania. Ms. Krisher speaks annually to various organizations on nonprofit accounting/tax matters. Betsy enjoys spending time with her husband, four children, daughter-in-law, four grandchildren, her Yorkie-Poo, and audiobooks.

Dave Moja

Dave Moja is a CPA in Georgia and Florida. At Moja & Company he works closely with private colleges and seminaries. He is a member of the AICPA's Not-for-Profit Advisory Council and a former member of the IRS' Advisory Committee on Tax Exempt and Governmental Entities (ACT). Dave conducts workshops and delivers products on Form 990, financial statement issues, executive compensation, political issues, and unrelated business activities. He speaks extensively at accounting and tax seminars across the country, including the AICPA’s annual Not-for-Profit Industry Conference and Governmental and Not-for-Profit Training Program; the Florida Association of Chamber Professionals, Christian Leadership Alliance National Conference, National Association of College and University Business Officers annual Tax Forum; and the Florida Institute of CPAs annual not-for-profit conference. Dave earned his bachelor’s degree from Florida State University.

Brian Yacker

JD, CPA

Brian Yacker, CPA/JD has nearly 30 years of tax, legal and accounting experience in serving nonprofits. Currently, he is the Lead Partner, West Nonprofit Tax at Baker Tilly. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation studies; governance best practices consultation; recommendations regarding effective bylaws; conducting of nonprofit governance check-ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; helping nonprofits through IRS and state Attorney General audits; maximizing charity watchdog ratings; preparation of federal and state tax exemption applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Brian is actively involved in the Internal Revenue Service Advisory Council, AAA-CPA, the TE/GE EO Council, the AICPA EO Tax Technical Resource Panel, the AICPA Not-for-Profit Advisory Council, and the ABA Exempt Organizations Committee. Brian teaches nonprofit accounting as an adjunct professor at the University of California, Irvine. Brian earned his bachelor's degree in finance and marketing from the University of Virginia and his juris doctor from the Indiana University School of Law (Bloomington). His personal interests include hiking, camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters, son, and two dogs.

Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

Cancellation Policy

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Into the Depths: Schedule A Public Support Test

Jul 26, 2023

Select from the following options:

Jul 26, 2023

5pm – 7pm GMT

Nonmember Price

$142.00

Price excluding sales tax

$142.00

Do you have an AICPA membership?
Log in to apply your member discount.

Shipping cost and sales tax will be added later during checkout

Into the Depths: Schedule A Public Support Test

Public support ratios

Key Topics

Learning Outcomes

Who Will Benefit

Ratings and reviews

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