Author: Clark Nuber, Sarah Huang, Carolyn Fjelstad
CPE Credit: 2 hours for CPAs
Form 990 remains one of the most publicly visible compliance filings for tax-exempt organizations, making accuracy, transparency, and completeness essential. This course provides a clear, practitioner focused walkthrough of the 2026 Form 990, including annual filing requirements, form selection thresholds, core form components, and the most common schedules required for nonprofit organizations. Participants will learn how to evaluate which schedules apply, avoid common preparation mistakes, and strengthen internal reporting processes to ensure organizational compliance.
The course also highlights nuances frequently missed by preparers, such as identifying reportable officers, navigating disclosures, and understanding which forms have no extensions yet carry no penalties.
Publication Date: April 2026
Designed For
CPAs, enrolled agents, tax return preparers, tax attorneys and financial advisors who work with not-for-profit organizations
Topics Covered
- Annual nonprofit compliance requirements and filing thresholds
- Overview of Form 990 Core Form pages and disclosure requirements
- Walk‑through of the most common Form 990 schedules and when they apply
- Common reporting mistakes and best practices for accurate preparation
- Identifying officers, key employees, and individuals requiring disclosure
- Forms without extensions and special compliance considerations
Learning Objectives
- Determine annual compliance requirements and identify the correct IRS form based on organizational activity and filing thresholds
- Differentiate between the core Form 990 pages and commonly required schedules, and assess which schedules must be included
- Recognize frequent preparation errors, including misreporting officers, incomplete disclosures, and overlooked schedules
- Identify which IRS forms lack extensions yet have no late‑filing penalties, and apply this knowledge to compliance planning
- Describe how to strengthen internal processes for data gathering, documentation, and year‑end reporting to support accurate Form 990 preparation
Level
Basic
Instructional Method
Self-Study
Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
