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Live Webcast Replay

2024 Nonprofit Taxation Rules and Form 990

Total Credits: 2 including 2 Taxes - Technical

Average Rating:
ACPEN Tax Institute |  IRS Approved |  Tax
Steven C. Dilley, CPA, JD, PhD
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


This course explores the latest tax provisions impacting non-profit entities, including charities, hospitals, and universities, with a focus on common issues CPAs may face when completing their clients Form 990.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to


Basic Course Information

Learning Objectives
  • Apply the most recent tax provisions related to non-profit entities
  • Complete special sections of Form 990 and advise clients on tax rules related to public charities

Major Subjects
  • Recent tax legislation and developments related to non-profit entities
  • Special sections of Form 990 and various form related changes
  • Nonprofit tax exemption applications
  • “Intermediate sanctions” excise tax
  • Excess compensation excise tax
  • Excess parachute payment excise tax
  • Unrelated business income tax
  • Required profit motive
  • The Mayo case
  • Entertainment expenses
  • Taxable fringe benefits (including employer-provided parking)

Course Materials


Steven C. Dilley, CPA, JD, PhD's Profile

Steven C. Dilley, CPA, JD, PhD Related Seminars and Products

Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.


Fri, Jul 26, 2024 - 09:00am to 10:50am EDT
Tue, Aug 06, 2024 - 07:00pm to 08:50pm EDT
Sat, Aug 17, 2024 - 01:00pm to 02:50pm EDT
Fri, Sep 13, 2024 - 03:00pm to 04:50pm EDT
Thu, Sep 26, 2024 - 05:00pm to 06:50pm EDT
Fri, Oct 04, 2024 - 09:00am to 10:50am EDT
Mon, Oct 28, 2024 - 11:00am to 12:50pm EDT
Sat, Nov 16, 2024 - 01:00pm to 02:50pm EST
Wed, Nov 27, 2024 - 03:00pm to 04:50pm EST
Tue, Dec 10, 2024 - 05:00pm to 06:50pm EST
Thu, Dec 19, 2024 - 07:00pm to 08:50pm EST
Sat, Dec 28, 2024 - 11:00am to 12:50pm EST
Tue, Jan 07, 2025 - 01:00pm to 02:50pm EST
Wed, Jan 22, 2025 - 03:00pm to 04:50pm EST
Fri, Feb 14, 2025 - 05:00pm to 06:50pm EST
Wed, Feb 26, 2025 - 09:00am to 10:50am EST
Sat, Mar 15, 2025 - 11:00am to 12:50pm EDT
Fri, Mar 28, 2025 - 01:00pm to 02:50pm EDT
Fri, Apr 11, 2025 - 03:00pm to 04:50pm EDT
Tue, Apr 29, 2025 - 05:00pm to 06:50pm EDT

Additional Info

Basic Course Information

Prerequisites Basic working knowledge of nonprofit taxation
Advanced Preparation


Designed For CPAs working in public accounting firms and for non-for-profit organizations
Original Recording Date 04/2024
Yellow Book No
Course Developer Federal Tax Workshop
Date Added to Catalog 3/13/24

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Live Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.4

Total Reviews: 8