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Form 990 Nonprofit Tax Compliance and Governance Explored
   LIVE Webcast  


Event Details:                                                                                                                                                          

The redesigned Form 990 reflects IRS’ stepped up regulations on nonprofits’ corporate governance. The revised form has added numerous questions to identify activities and transactions which may affect their tax-exempt status and the possibility for their board/management to be subject to possible sanctions. It is therefore essential that nonprofits and their advisors be in the know with respect to recent nonprofit tax compliance and governance and Form 990 issues to avoid potential pitfalls.

The Knowledge Group is assembling a panel of distinguished experts to provide an in-depth discussion on how nonprofits can comply with the complicated tax reporting requirements and how to formulate governance policies to help them maintain their nonprofit status and be able to properly answer the questions required on Form 990. Speakers will address the key issues in the mix including:

A LIVE interaction with the audience in a question and answer format is also included in this event

Course Level: Intermediate
Prerequisite: None
Method Of Presentation: Group-Based-Internet
Developer: The Knowledge Group, LLC
Recommended CLE/CPE Hours: 1.75 - 2.0
Advance Preparation: Print and review course materials
Course Code: 124333
Recording Fee: $299 (Please click here for details)


Featured Speakers for Form 990 Nonprofit Tax Compliance and Governance Explored LIVE Webcast:

Agenda  (click here to view more)

Seth Perlman , Senior Partner,
Perlman & Perlman, LLP

  • • Nonprofit Governance Basics
    • o Federal and State Legal Regimes
    • o Duties of Nonprofit Directors
  • • Governance and Conflict of Interest Best Practices
    • o BBB Wise Giving Alliance – Standards of Accountability
    • o Independent Sector - Principles of Self Regulation
  • • Governance reporting disclosures required on the IRS Form 990
    • o Independence of Board Members
    • o Board Size
    • o Disclosures of Material Diversion of Assets
    • o Documentation of Meetings
    • o Written Policies and Procedures
    • o Board Review of Form 990

David Lowenthal, CPA, JD, LLM, Tax Senior Manager,
Plante Moran

  • • Evaluate who is looking at your form?
    • o Donors
    • o Journalists
    • o Employees
    • o Members
    • o Charity Raters
    • o First Impressions Matter - What could go wrong on page 1?
      • - Part I, 1 is too long or vague
      • - Independent/Non-Independent Directors
      • - Lots of UBIT as a proportion of your total revenue
      • - Big swings in comparative financial information
    • o Telling your story – Part III
      • - Mission – concise and impactful
      • - Activities – describe them in detail (but not too much detail)
      • - Describe all your activities
    • o Being a good NFP citizen Part VI
      • - Directors – being an “independent board”
      • - Business relationships
      • - Management by a third party
      • - Form 990 review
      • - Conflict of Interest
      • - Compensation explanation
    • o Compensation Part VII/Schedule J
      • - Know where your organization stands compared to other organizations
      • - Make sure everyone knows their compensation is out there
      • - Make sure you can explain unusual perq’s
      • - Make sure you understand how comparables were prepared
      • - Make sure you understand big deferred compensation payments
    • o Revenue Part VIII
      • - Does it matter whether my government payment is a grant or a program service receipt?
      • - Describing your program service revenue
      • - Special Events – profitable or big losses
      • - Other revenue – avoid big amounts here
    • o Functional expenses Part IX
      • - Know your percentages of program, admin and fundraising
      • - Understand how charity watchdogs use these percentages
      • - Understand how you compare to your competitors
      • - Recognize – allocations between functional categories often follow very different

Kevin Ryan, CPA, Partner,
Citrin Cooperman

Paula Vuksic, CPA, MST , Partner ,
Citrin Cooperman

  • • Automatic revocation and reinstatement procedures
  • • Potential identity theft – ss numbers on return
  • • Governance and the relationship with tax compliance
  • • Board policies or the lack thereof

Linda M. Lampkin, Research Director,
ERI Economic Research Institute

  • Who cares what’s reported on the 990 anyway?
    • • IRS, state regulators
    • • Media
    • • Orgs competing for staff or wanting to pay market rates
    • • Clients, customers, public
    • • Congress – defining what should be nonprofit
  • Impact of revision – what IRS now knows and how that data will be used
    • • Change to calendar year reporting allows check with annual reported earnings for execs
    • • Add c (other)s to what’s public
    • • Use of algorythms – size, NTEE – research by IRS to find patterns of abusers
    • • Relationships with related orgs
    • • Prepare for e-filing
  • E-filing – now for some, but perhaps will be coming soon for all
    • • Mandatory for very large and very small
    • • 13% now e-file and IRS spends most of its tax-exempt resources processing paper
    • • Need change in legislation to remove 250-return rule
    • • With change, more timely and high quality reporting; data in usable format
  • Focus on nonprofit compensation – hot topics
    • • State level – awarding of government contracts to high paid CEOs?
    • • Charity watchdogs – change focus from finances to “effectiveness”
    • • What is too much – how many are “highly paid?
    • • Avoiding IRS scrutiny

Robert Moreland, Tax Manager,
Blue & Co., LLC

Political and Lobbying Activities
  • • Definition of lobbying and political activity
  • • Limitation of activity for 501 (c) organizations
  • • 501(h) elections
    • o What is it and how do I get one?
    • o How does it work?
    • o What are the advantages and disadvantages?
  • • What is a 527 organization?
  • • How does all of this end up on the 990?

Perlman & Perlman, LLP
Seth Perlman
Senior Partner
speaker bio »»

Plante Moran
David Lowenthal, CPA, JD, LLM
Tax Senior Manager
speaker bio »»

Citrin Cooperman
Kevin Ryan, CPA
speaker bio »»

Citrin Cooperman
Paula Vuksic, CPA, MST
speaker bio »»

ERI Economic Research Institute
Linda M. Lampkin
Research Director
speaker bio »»

Blue & Co., LLC
Robert Moreland
Tax Manager
speaker bio »»

Who Should Attend?

- Directors and Officers of Healthcare Firms
- Hospital Executives
- Healthcare Organization- Financial Reporting & Accounting
- Accountants
- Attorneys
- Executive Directors
- Controllers
- CFOs- Tax Managers
- Financial Officers
- Senior Officers
- Tax-exempt Auditors
- Tax-exempt Organization Lawyers
- Nonprofit Organization Executives
- Other Related Professionals

Why Attend?

This is a must attend event for nonprofits officers and practitioners who’d like to be in the know with the latest nonprofit tax compliance and governance issues.

- Detailed guidance explained by the most qualified key leaders & experts
- Hear directly from key regulators & thought leaders
- Interact directly with panel during Q&A

Enroll in this course now by clicking the Register button below. Early birds can enjoy deep discount in the registration fee.

Registration Information:                                                                                                                                    

(Click here for information on group registrations and discounts)

Please note, the event date is firm although it may be subject to change. Please click here for details.
The Knowledge Group, LLC is producing this event for information purposes only. We do not intend to provide or offer business advice. The contents of this event are based upon the opinions of our speakers. The Knowledge Congress does not warrant their accuracy and completeness. The statements made by them are based on their independent opinions and does not necessarily reflect that of The Knowledge Congress' views. In no event shall The Knowledge Congress be liable to any person or business entity for any special, direct, indirect, punitive, incidental or consequential damages as a result of any information gathered from this webcast.

























Form 990 Nonprofit Tax Compliance and Governance Explored
LIVE Webcast
Event Sponsors:

Perlman & Perlman serves as general counsel to individuals, nonprofit corporations and trusts, fundraising consultants, professional solicitors, joint nonprofit/for-profit ventures, and social enterprise companies nationwide. Our legal services are high-quality, timely, and tailored to each client’s unique needs. As the oldest and largest provider of fundraising registration services in the United States, our compliance specialists have unrivaled knowledge and expertise. We successfully guide hundreds of nonprofits, fundraising counsel, professional solicitors and commercial co-ventures through the registration process ensuring compliance with every requirement.

Plante Moran is among the nation’s largest certified public accounting and business advisory firms, providing clients with tax, audit, risk management, financial, technology, business consulting, and wealth management services. Plante Moran has a staff of more than 2,000 professionals throughout Michigan, Ohio, and Illinois with international offices in Shanghai, China; Monterrey, Mexico; and Mumbai, India. Plante Moran has been recognized by a number of organizations, including FORTUNE magazine, as one of the country’s best places to work. For more information about Plante Moran, please visit

Citrin Cooperman is a regional accounting, tax, and consulting firm with offices in New York, New Jersey, Connecticut, Pennsylvania, and the Cayman Islands The not-for-profit team consists of professionals who meet the needs of organizations in the areas of assurance, tax, consulting, Federal Award Compliance, technology and more. Their objective is to maintain the most current information available as it relates to developments for not-for-profit organizations so your organization can focus on success and not regulations.

Citrin Cooperman’s Not-For-Profit practice team members prepare the 990 filings in a timely manner and works with its clients to ensure that all of the required information and disclosures have been properly captured in the 990 filings. Additionally, the team is available to management to review the 990 filing with both management and the audit or other equivalent committee charged with the oversight of the 990 filing and answer any questions.

Blue & Co., LLC is an independent accounting and advisory firm with offices in Indiana, Ohio and Kentucky. Blue’s public accounting expertise includes the practice areas of assurance, tax compliance and consulting, healthcare consulting, benefit plan services, valuation and litigation support, and business services and consulting. Its industry specializations include healthcare, construction, not-for-profit, manufacturing and distribution, and agribusiness.

Established in 1970 and headquartered in Carmel IN, Blue & Co. has been ranked in the Top 100 U.S. public accounting and consulting firms for more than 10 years according to both INSIDE Public Accounting and Accounting Today magazines. Blue is a member of the AICPA Division for CPA Firms, Employee Benefit Plan Audit Quality Center, Governmental Audit Quality Center, and Center for Audit Quality as well as the Center for Nonprofit Excellence. For more information, please visit

Speaker Firms:

ERI Economic Research Institute is a compensation analytics firm that compiles job competency, cost-of-living, executive compensation and salary survey data. Over 10,000 annual subscribers use ERI analytics for compensation and salary planning, expert witness testimony, relocations, disability determinations, board presentations, setting salary structures, and determination of salaries & bonuses. More information at or call 800-627-3697.


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This program is approved for CLE credit under New York’s Approved Jurisdiction policy. The Knowledge Group, LLC is an approved sponsor in the state of California, a New York Approved Jurisdiction. This program fulfills the non-traditional format requirement of exceeding 60 minutes in length. Please note only experienced attorneys (more than 2 years) are eligible to receive CLE credit via non-traditional format learning platforms. The Knowledge Group will verify attendance during the webcast via secret words (3 per credit hour) and by auditing attendees log in and log out records. All verification instructions will be provided during the webcast. Once attendance verification requirements have been completed, the attendee will be issued a certificate of attendance be The Knowledge Group for the course with the recommended number of credit hours. The Certificate of Attendance is normally sent via email in 24 hours or less.

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