Borenstein的990表格基础系列的第7节:“C坏狗”是一个方便的短语，提醒准备人员990表格的五个最常用的实质性附表(a, B, C, D, G)连同始终要求的附表O. This webinar addresses the first three of these substantive Schedules - A (required of all 501(c)(3) organizations); B (required for many (c)(3)s AND some non-(c)(3)s); and C (reporting on spheres of public policy intersection). The author/instructor's approach to all three is designed to: (1) demystify the Schedule A overall (and explain the nature of the two public support tests); (2) address common misconceptions concerning the Schedule B's reporting of donors; and (3) highlight the reach and underlying preparer needs behind Schedule C's three parts, 包括经常错过的Sched. C报告义务. 该活动可能是现场活动的重播，讲师将在活动期间回答您的问题.
本课程将涉及的主要主题包括:
- 关于501(c)(3)组织作为公共慈善机构而不是私人基金会的好处，990报税员需要知道什么, 第I部“要求”该地位)
- The public policy precepts and resulting emphasis preparers must apply in approaching the predominant (and easier) "public support test" in favor of completion of Schedule A's Part II
- 准备附表B的首要需求是提交和, 必要时, 相关工作表:列出哪些捐款人，以及需要向国税局提供哪些身份信息, depending on 501(c) status of the filer; and what information 501(c)(3) filers will omit from the public inspection copy of the 990
- 介绍了驱动各基线的附表C的三个部分:支持开展竞选活动, 或者反对, candidates or the political parties supporting them (Part I); lobbying reporting when same is undertaken either in the tax year (for non-electors) or regardless of activities, when a 501(h) election is in place (Part II); and the existence of the so-called "proxy tax" and its demands when 501(c)(4), (5)或(6)由付费成员组成的组织产生的竞选或游说费用，由法典中追踪非豁免组织定义的章节确定
谁将受益:
公共会计税务和审计人员, 以及非营利组织的财务主管, 首席财务官和其他财务/合规顾问
本次网络直播由注册会计师交叉平台主持. 与会者将通过电子邮件收到有关如何参加网络直播的说明.
