This course will focus on all aspects of the 990 and Non-Profit
Organizations. The following is a list of course objectives: • Identify
various types of nonprofit organizations • Understand the variety of
support that public charities receive • Identify the 3 tests for
unrelated business income, and recognize important exceptions •
Understand the best practices and policies for well-governed nonprofit
organizations • Appreciate how accounting for uncertainty in income
taxes affects tax-exempt organizations • Understand some of the trends
and best practices for Form 990