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