Filing Form 990: Implications for higher education institutions
Learning objectives
After completing this course, the learner should be able to:
Recognize the overall non-profit organization environment after the passage of the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 and the Tax Cuts and Jobs Act (TCJA) of 2017
Recognize the purpose of Form 990
Identify which forms and schedules are required to be filed by higher education institutions
Identify the appropriate Form 990 to file based on certain thresholds
Recognize deadlines, extensions, and penalties pertaining to Form 990
Identify and understand the 12 sections of the Form 990 main form
Recognize the purpose of the related schedules associated with Form 990 applicable to higher education institutions
Recognize best practices in filing Form 990
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823