0      0

Not-for-Profit Industry Conference 2018

NOT1832 - Schedule A: A Deep Dive

Jun 19, 2018 10:45am ‐ Jun 19, 2018 12:00pm

Standard: $49.00


This session takes a deep dive into the Schedule A and its various tests and requirements. We will discuss the options a 501(c)(3) organization has for qualifying as a public charity and dissect the two public support calculations, discussing the benefits and drawbacks of each, and helping analyze which test is best for an organization. We will evaluate how various revenue sources impact the calculation, with a focus on program service revenue, contributions, unrelated business income and investments. We will analyze the impact of significant donors or constituents and discuss how excess contributions and unusual grants impact a calculation. All of these tools are designed to help you figure out how to recover from a drop in public support and avoid (or plan for) failure. We will also skim the surface of the updated filing requirements for supporting organizations.

  • 1) Assess the reason a sec. 501(c)(3) organization meets its public charity status and the various drivers for each public support test.
  • 2) Reconstruct a Schedule A of the Form 990.


Tags: TAX

You must be logged in and own this session in order to post comments.