Understanding the Most Common Form 990 Schedules Webcast [990ABO]

Subject:

Sep 24, 2025
Time: 10:00am-12:00pm
Technical/Taxation

Credit Hours:

2.00

Price:

Member: $120.00
Non-member: $150.00

Discussion Leader:

Eve Borenstein

Eve R. Borenstein, JD, is of counsel at Harmon, Curran, Spielberg & Eisenberg, LLP, a Washington, DC, firm specializing in not-for-profit organizations, although she is now retired from law practice aside from closing a few client projects. Previously, she operated her own firm -- a national tax and compliance practice serving not-for-profit organizations -- for 30 years. Eve is an active volunteer, speaker, advisor and teacher who’s nationally recognized for her Form 990 expertise and preparation courses. Eve’s "claim to fame" was being surprisingly introduced as the "Queen of the 990" when giving invited testimony on the form’s efficacy to Congress in July 2012.

Full Description

Understanding the Most Common Form 990 Schedules: A, B & O with Eve Borenstein Webcast (990ABO)

September 24th, 2025 / 10:00 am 12:00 pm

Live Webcast

Prepare Form 990 schedules accurately and efficiently using practical guidance and actionable insights detailed in this course. Explore the three most critical Form 990 schedules: Schedule A, required for all 501(c)(3) organizations; Schedule B, which applies to many (c)(3)s and certain non-(c)(3)s; and Schedule O, where some of the form's most complex disclosures reside. Gain a clear understanding of Schedule A, including its two public support tests, and learn to navigate common misconceptions about donor reporting in Schedule B. Understand Schedule O's most sensitive disclosure requirements, ensuring you can confidently handle its underlying obligations.

Major Topics:
- Benefits of public charity classification
- Public Support Tests
- Preparation tasks of Schedule B and related worksheets, including donor disclosure
- Governance and public relations impact
- Board review and compliance
- Management company disclosures

Learning Objectives:
- Understand how Schedule A, Part I reports an organization's basis for classification each tax year
- Identify revenue inputs, calculating public support percentages, and understanding donor diversity and contribution limits
- Learn the reporting conventions for disclosing donor contributions and identities
- Examine the six key inquiries in Part VI, their disclosure narratives, and how the form may mislead filers on appropriate reporting
- Understand the criteria for answering "Yes" to Part VI, Line 11a regarding board review of Form 990 before filing
- Identify required disclosures when an organization employs a management company and how these differ from Part VII-A reporting

Designed For: Public accounting tax and audit staff; nonprofit treasurers, accountants, CFOs and other compliance advisers

CPE Credits: 2, Taxation/Technical

Level of Knowledge: Basic (to Intermediate)

Acronym: 990ABO

Discussion Leader: Eve Borenstein