NOT2226. Form 990-PF - Understanding the authority behind the Instructions to prevent errors

The Form 990-PF instructions which number a mere 40 pages, not all of which have substantive information, presents a unique set of compliance and reporting issues. Foundations and practitioners alike often need to delve into the law and tax authority behind the instructions in order to avoid inaccurate reporting on this Form. This session will highlight some of these areas and provide reference to the law behind instructions which will provide private foundations with practical solutions to common reporting issues.

Learning Objectives:

• Analyze current complex compliance issues facing private foundations.
• Determine how to address these issues when advising clients and completing Form 990-PF.