product-image
Form 990 Schedules F, L, A, G
Not-for-Profit
Webcast

Form 990 Schedules F, L, A, G

Join our panel of experts as they help identify reporting considerations for Form 990 Schedules F, L, A, and G.

$0 - $149
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

Date

Dec 01, 2025

NASBA Field of Study

Taxes

Level

Intermediate

CPE Credits

2

Instructor

Daniel Romano, Laura J. Kenney, Brian Yacker, Betsy Krisher

Availability

3 months

Product Number

WC4823053

 View  
 Business & partner 
Product Details

Flagging success

In this Not-for-Profit Section webcast, industry experts will share tips for reporting activities conducted outside the United States and transactions with disqualified persons.

They will also discuss how an exempt organization can maintain public charity status and the factors to consider to ensure your next charity event is a success.

Key Topics

  • Schedule L disclosures
  • Public support ratios
  • Compliance with international reporting rules
  • Fundraising and gaming activities

Learning Outcomes

  • Determine considerations when engaging foreign contractors, hiring foreign individuals abroad, hiring foreign individuals domestically, and giving and receiving foreign grants.
  • Analyze transactions or arrangements between the organization and disqualified persons.
  • Compare compliance and legal issues typically confronted by public charities when preparing Schedule A.
  • Differentiate how to report professional fundraising services, fundraising events, and gaming.

Who Will Benefit

  • Individuals with knowledge of or interest in the not-for-profit industry
  • Accounting and finance professionals

NFP banner!

Credit Info
CPE Credits
2
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Knowledge of the not-for-profit industry
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
For more information, please refer to CPE requirements and NASBA sponsorship information
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.
Nonmembers
$149.00
AICPA Members
$125.00
CIMA Members
$125.00
NFP Section Members
$0.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Daniel Romano
Dan is a principal and leads Grant Thornton Advisors LLC's Not-for-Profit Tax Industry practice which serves tax-exempt organizations including colleges & universities, private foundations, cultural institutions & trade associations throughout the country. For over 30 years Dan has provided tax consulting and compliance services to tax-exempt organizations on such matters as unrelated business income, joint venture structuring, employment taxes, private benefit issues and other compliance needs. For clients, Dan has facilitated tax minimization, contract review and structuring, operational, governance and procedural reviews as it relates to tax matters. Dan has worked with numerous charities, universities, foundations, and other not-for-profit organizations across the country, including some of the most prominent institutions within their fields. Dan is a board member and treasurer of Oceanic Global Foundation and a board member of Mission Magazine and the Italian American Sport Foundation. Dan graduated from Baruch College with a BBA degree in Accounting.
Laura J. Kenney
Laura is a tax principal at CLA (CliftonLarsonAllen LLP) in Boston Massachusetts and is CLA’s Northeast Exempt Tax Regional Leader. She leads a team providing tax compliance and tax advisory services to higher education and other tax-exempt clients in CLA’s Northeast region. Laura has more than 30 years of experience providing tax compliance and advisory services for public charities, higher education institutions, independent schools, cultural institutions, associations, foundations, healthcare organizations, and other nonprofit organizations. Laura has served over 30 higher education institutions during her career. She advises clients on a full range of tax matters such as unrelated business income, intermediate sanctions, public support status, tax exemption matters, fundraising activities, charitable contribution issues, compensation, employment tax, governance, policies, disclosures, related organizations and quality reporting. Laura has led several educational sessions regarding tax developments for the tax-exempt community, including matters relating to Form 990, executive compensation and fringe benefits, charitable contributions, unrelated business income, alternative investment tax responsibilities generated from endowments and the green energy tax credit. Laura received her Bachelor of Arts in Economics/Accounting from the College of the Holy Cross, Worcester, MA and her Master of Science in Taxation from Bentley University, Waltham, MA.
Brian Yacker
JD, CPA
Brian Yacker, CPA/JD has nearly 30 years of tax, legal and accounting experience in serving nonprofits. Currently, he is a Nonprofit Tax Partner at Baker Tilly. His areas of expertise include public support test calculations and planning; preparation of reasonable compensation studies; governance best practices consultation; recommendations regarding effective bylaws; conducting of nonprofit governance check-ups; compliance with the §501(h) lobbying safe harbor; proper functional expense allocations; helping nonprofits through IRS and state Attorney General audits; maximizing charity watchdog ratings; preparation of federal and state tax exemption applications; conducting of unrelated business income revenue stream studies; and the proper internal and external reporting of special event fundraisers. Brian is actively involved in the Internal Revenue Service Advisory Council, AAA-CPA, the TE/GE EO Council, the AICPA EO Tax Technical Resource Panel, the AICPA Not-for-Profit Advisory Council, and the ABA Exempt Organizations Committee. Brian teaches nonprofit accounting as an adjunct professor at the University of California, Irvine. Brian earned his bachelor's degree in finance and marketing from the University of Virginia and his juris doctor from the Indiana University School of Law (Bloomington). His personal interests include hiking, camping, sports memorabilia collecting, playing fantasy sports, Asian cooking, and spending time with his wife, two daughters, son, and two dogs.
Betsy Krisher
Betsy Krisher is Chairman and Director of Nonprofit Services of Maher Duessel, a Pennsylvania firm specializing in service to not-for-profit organizations and governmental entities. A licensed CPA in Pennsylvania for more than 30 years, Krisher has extensive experience with not-for-profit organizations including foundations, environmental and human service agencies, and associations, as well as community development, arts/humanities, religious, and member-based organizations. Ms. Krisher has a B.A. in Economics and Business Administration from the University of Pittsburgh, graduating Summa Cum Laude. Krisher has served on several committees of the AICPA including past service to the AICPA’s Tax Resource Panel for Exempt Organizations. Krisher also served as the President of the Pennsylvania state society (PICPA) for the 2023-2024 year and as a member of the AICPA-convened National Pipeline Advisory Group. A Leadership Pittsburgh graduate, Krisher also volunteers her time with Board service for the United Way of Southwestern Pennsylvania. She speaks annually to various organizations on not-for-profit accounting and tax matters.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

Ratings and reviews

Cancellation Policy
View our Cancellation policy here

Related content

    This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

    About|Terms & Conditions|Accessibility|Privacy Policy|Contact|Help|Site Map

    CA Do Not Sell or Share My Personal Information

    }