Schedule F of the Form 990 has a list of trigger questions related to potential foreign filing an exempt organization may need to file with the Form 990 or Form 990-T, however, there are not clear instructions for when the filings will apply. Furthermore, many of the US international tax provisions do not contemplate exempt organizations and thus reviewing the foreign filing instructions can be difficult to understand when a filing is needed. This session is meant to help organizations and practitioners understand when US filings are required. In addition, the session will cover the TCJA 2017 and how GILTI and the changes in the controlled foreign corporation may affect the reporting obligations of organizations with foreign investments (including foreign program entities). We will briefly cover the rules under Sec. 965 for fiscal year end taxpayers.

• Understanding of the foreign filing requirements for organizations (FBARs, Forms 5471, 8865, 8858, 8621, etc)
• Identify planning ideas for organizations to consider when making foreign investments or operating abroad from a US tax perspective

It’s not about more data – it’s all about meaningful data. Organization’s need to concentrate on metrics and performance indicators that measure mission effectiveness and financial health. Join three not-for-profit finance professionals to learn how to effectively convert data into action!

• Identify the advantages and challenges associated with data-driven decision making
• Utilize a multi-step process to utilize data in decision making
• Learn how to create a data-driven decision making culture
• Select various data savvy tools to effectively extract, analyze and present information to key decision makers

This unplugged session will utilize small groups to analyze a mock 990 and evaluate the impact of the Form on Board members, donors, regulators, and charity watchdogs. Small Group findings will be shared with the entire session. (Available Onsite Only)

• Evaluate the impact of a Form 990's contents as a public document on a variety of nonprofit stakeholders
• Develop means to better communicate an organization's story with the Form 990

Ask questions to the A&A experts! Our experts will address any questions you may have and discuss technical issues that have surfaced over the past few years.

• Apply lessons learned from issues faced by others in practice

This session is intended to provide you with an opportunity to ask your advanced single audit questions. Additionally, the speakers will walk you through various advanced single audit situations that they get asked about on a regular basis.

• Determine how to resolve practitioner challenges within the Uniform Guidance
• Identify guidance in the Uniform Guidance to mitigate challenging single audit issues
• Determine how to implement complex Uniform Guidance provisions

Tax exempt associations face unique issues related to their tax exemption. Associations can be complex, multi entity structures that represent the intersection of nonprofit, for-profit and charitable interests. Some are simpler. Whatever the case may be, we will discuss the following areas that impact all associations:

• Common structures for associations and benefits/drawbacks of each
  
• Lobbying, the proxy tax, and how the TCJA impacts an organization's lobbying calculation
  
• Unrelated business income from exploited activities, including advertising online and in periodicals
  
• Taxability of income received from controlled entities
  
• Royalty and fee for service income
  
• Compensation reporting issues and the excess compensation tax under 4960

• Analyze the various types of associations
• Understand the complex issues and common pitfalls of multi-entity structures
• Evaluate how dues are impacted by various types of lobbying activities
• Compare the common types of unrelated business that an association may have and apply the impacts of the TCJA to associations and their related organizations

The premise is simple: We all sell every day with every conversation. This is not sales training – its all about creating a culture where the nonprofit professional sees how they can and MUST sell themselves with every interaction. It's about seeing the vast difference between the negative stereotype of sales and the reality that we all sell and leave impressions that create decisions for or against us, our team and our organizations every day.

• Recognize that the nonprofit professional sell themselves with every interaction
• Distinguish between the negative stereotype of sales and the reality that we all sell and leave impressions
• Apply communication techniques to become an effective leader

50% of nonprofits have less than one month of operating reserves. Operating reserves are key to a nonprofit's financial health. Reserves provide organizations with the financial capacity to withstand negative events, self fund large capital expenditures, take advantage of strategic opportunities and to invest in the future.

• Recognize that financial health is critical to an organization's ability to fulfill its mission
• Select indicators to measure financial health
• Identify the appropriate level of reserves for your organization
• Use policies and procedures to communicate the importance of operating reserves to key stakeholders

Healthcare premiums continue to spiral out of control - continually rising with no end in sight. During this challenging period, employers have needed to shift all or part of these costs to employees. The fact that wages are starting to rise slowly puts great pressure on a company's workforce. So how do we address this imbalance. This is where CFO's, Controllers, Executive Directors can play a major role - by helping to shape the strategy and evaluate purposeful alternatives to help narrow this gap. In this session, Anthony Carlozo of Trion will present the "playbook" that can enable employers to actually reduce healthcare to overcome this seemingly insurmountable challenge.

• Understanding current benchmarks and cost data relative to Non Profit Sectors
• Understanding the elements needed for a sound benefit strategy and approach
• Determine the most impactful cost containment strategies employers are adopting

This session (in conjunction with the related 'Part 1' session) meets the annual training requirement for reviewers of governmental engagements. It may also be of interest to those who perform firms' internal inspections and others who wish to learn more about peer review findings in this area. Note: both Parts 1 and 2 must be attended to meet the annual peer review training requirement for reviewers of governmental engagements. (Available Onsite Only)

• Participants will go through case studies and short question and answer cases on issues and problems related to the review of engagements subject to Government Auditing Standards. Although the session is designed for peer reviewers of engagements subject to Government Auditing Standards, non-peer reviewers looking to learn more about peer review may benefit as well.