BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month March 5, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Accounting
  • schedule 110 minutes

Form 990 Challenges for Tax Advisers to Nonprofit Entities

Identifying Areas of IRS Scrutiny in Exempt Organization Tax Return and Schedules

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About the Course

Introduction

This course will provide advisers to nonprofit and exempt organizations with a practical guide to navigating the more challenging aspects of completing Form 990, the Return of Organization Exempt From Income Tax. The panel will examine recent IRS changes to Form 990 instructions, discuss areas of heightened scrutiny by the Internal Revenue Service, and offer practical guidance on tackling some of the more complex 990 schedules.

Description

This course will provide advisers to nonprofit and exempt organizations with a practical guide to navigating the more challenging aspects of completing Form 990, the Return of Organization Exempt From Income Tax. The panel will examine recent IRS changes to Form 990 instructions, discuss areas of heightened scrutiny by the IRS, and offer practical guidance on tackling some of the more complex 990 schedules.

Form 990 vexes even seasoned tax compliance professionals. Tax advisers to nonprofits and exempt organizations must navigate frequent changes to the Form, including its schedules and instructions. In addition, exempt organization filers face heightened scrutiny from the IRS, now using data analytics to identify critical areas for examination. Tax advisers must stay up to date on filing requirements and key risk areas when preparing returns.

Listen as our experienced panel provides a practical guide to some of the most difficult compliance challenges in preparing Form 990.

Presented By

Alexander Lazzaruolo, CPA, Esq.
Partner
Condon O'Meara McGinty & Donnelly, LLP

Mr. Lazzaruolo has over 15 years' experience in the nonprofit sector and serves on the Nonprofit Organizations Committee of the Association of the Bar of the City of New York. He has prepared publications and presented on various tax issues pertaining to not-for-profit organizations, including private foundations, religious organizations, public charities, membership organizations, and social clubs.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, March 5, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Structure of Form 990 schedules

II. Changes to Form 990 and instructions

III. IRS exempt organization challenges

IV. UBIT issues

V. Identifying problem transactions

VI. Best practices

The panel will tackle these and other key topics:

  • Recent changes to Form 990
  • IRS compliance considerations for nonprofit organizations
  • Lessons from Form 990 examinations in prior years
  • Best practices for Form 990 clients

Learning Objectives

Upon completing this webinar, you will be able to:

  • Identify possibly taxable UBTI receipts
  • Discern additional filings the Service may require from your exempt organization client
  • Determine recent changes made to Form 990
  • Recognize 990 compliance issues for nonprofit organizations
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of cost allocation principles; familiarity with government standards for nonprofit organizations receiving federal grant monies.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .