Distinguish between the in-flows of each of the public support tests, apply each test''s calculations, and identi
Table of Contents
Chapter 1 Introduction to Schedules- the Purpose and Function of The 990’s Supplemental Schedules 1-1
Introduction 1-2
The 16 Schedules of the Form 990 (using Mnemonics) 1-3
Chapter 2 Deep Dive into Schedule R, the First Required Schedule (When Applicable) Of the Form 990 2-1
Introduction 2-2
Completion of Schedule R Parts Vis-a-Vis Identifying Disregarded Entities and Related Organizations 2-17
Chapter 3 Deep Dive Into Schedule A How A Public Charity Is Not A Private Foundation 3-1
Schedule A: Public Charity Status and Public Support 3-2
Chapter 4 Other Revenue Disclosures Important To Fundraising (Schedules G-Ii and M) 4-1
Chapter 5 Public Policy, Political Activity, and Lobbying Disclosures on Schedule C 5-1
Chapter 6 The Interested Persons Of Schedule L And The Impact Of This Schedule On
Filing organizations 6-1
Table 1: Definitions of Interested Persons for Schedule L’s Parts II through IV 6-4
Category #5’s Glossary Definition 6-5
Table 2: Dollar Thresholds and Relevant Time Periods Applied in Schedule L’s Parts I through IV 6-7
Schedule L, Part IV Business Transactions 6-10
Schedule L Part II, Loans To/From Interested Persons 6-19
Schedule L, Part III Grants or Assistance Benefiting Interested Persons 6-23
Schedule L Part I, Excess Benefit Transactions (501(c)(3), (c)(4) and(c)(29) organizations only) 6-29
Chapter 7 Foreign Activities (Grant-Making and Beyond) 7-1
Schedule F: Statement of Activities outside the US 7-2
Chapter 8 Fully Disclosing Compensation on Schedule J the Rest of the Core Form Part Vii Story 8-1
Working with Form 990 Compensation Reporting Mandates Specifically, Schedule J’s Part II 8-31
Working with Schedule J’s Reporting on Compensation Practices-Schedule J, Part I 8-36
Chapter 9 Tax Exempt Bonds and Schedule K 9-1
Introduction 9-2
Chapter 10 The Final Chapter: Schedule N Exempt Entity Is No More, Is In Wind-Up, Or Has Experienced Asset Contraction/Expansion 10-1
Introduction to N’s Reporting on Liquidation, Termination, Dissolution Or Significant Disposition of Assets 10-2
Glossary Glossary 1
Index Index 1
Solutions Solutions 1
Chapter 1 Solutions 1
Chapter 2 Solutions 2
Chapter 3 Solutions 3
Chapter 4 Solutions 7
Chapter 5 Solutions 9
Chapter 6 Solutions 10
Chapter 7 Solutions 13
Chapter 8 Solutions 14
Chapter 9 Solutions 17
Chapter 10 Solutions 18
Recent Developments
Users of this course material are encouraged to visit the AICPA website at www.aicpa.org/CPESupplements to access supplemental learning material reflecting recent developments that may be applicable to this course. The AICPA anticipates that supplemental materials will be made available on a quarterly basis. Also available on this site are link Financial Reporting Center which include recent standard-setting activity in the areas of accounting and financial reporting, audit and attest, and compilation, review and preparation.
