Understanding Most Common Form 990 Schedules A, B & O Webcast [990ABO]

Subject:

Sep 29, 2026
Time: 10:00am-12:15pm
Taxation / Technical

Credit Hours:

2.50

Price:

Member: $135.00
Non-member: $145.00

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 29th, 2026 / 10:00 am 12:15 pm

Live Webcast

Master the preparation of Form 990 schedules with practical guidance and actionable insights you can apply immediately. Focus on the three most critical schedules: Schedule A, required for all 501(c)(3) organizations; Schedule B, applicable to many (c)(3)s and certain non-(c)(3)s and Schedule O, where some of the form's most complex disclosures reside. Develop a clear understanding of Schedule A, including its two public support tests, and clarify common misconceptions around donor reporting in Schedule B. Gain insight into Schedule O's most sensitive disclosure requirements, ensuring you can handle its underlying obligations. Leave with the insight needed to prepare these schedules accurately and communicate their implications confidently.

Major Topics:
- Benefits of public charity classification.
- Public support tests and common pitfalls.
- Preparation of Schedule B and related worksheets, including donor disclosure.
- Governance and public relations considerations.
- Board review and compliance expectations.
- Management company disclosure requirements.

Learning Objectives:
- Understand how Schedule A, Part I reports an organization's basis for classification each tax year.
- Identify revenue inputs, calculate public support percentages and understand donor diversity and contribution limits.
- Learn the reporting conventions for disclosing donor contributions and identities.
- Examine the six key inquiries in Part VI and their related disclosure narratives.
- Understand criteria for answering "Yes" to Part VI, Line 11a regarding board review.
- Identify disclosures required 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 organization treasurers, accountants, CFOs and other finance and compliance advisers.

Prerequisites: Some familiarity with the nonprofit sector.

CPE Credits: 2.5, Taxation/Technical

Level of Knowledge: Basic

Acronym: 990ABO

Discussion Leader: Eve Borenstein