Mastering Form 990 Schedule A: Protecting Public Charity Status, IRC 590 Public Support Test Calculations and Reporting

A live 110-minute CPE webinar with interactive Q&A

Tuesday, October 17, 2017
1:00pm-2:50pm EDT, 10:00am-11:50am PDT

Early Registration Discount Deadline, Friday, September 22, 2017

This webinar will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of the Form 990 Exempt Organization Information Return.


Advisers to nonprofits must ensure exempt organizations maintain their status as a “public charity” under IRS rules. Exempt organizations can realize greater tax benefits by qualifying as a public charity rather than meeting the more complex and burdensome regulations for private foundations. Advisers need to thoroughly understand the rules, calculations and reporting requirements to verify public charity status.

The regulations provide several tests for maintaining public charity status. Nonprofits may be set up as a “supporting organization” of another public charity, or they must meet one of the “public support tests,” by verifying that a substantial portion of the entity’s total receipts come from “public support.” Exempt organizations must conduct this test annually, reporting the support the entity received in the current tax year and the four prior years.

Public support test calculations are reported on Schedule A of Form 990, one of the most complex schedules on the Exempt Organization Tax Return. Because an exempt organization may not know whether it qualifies as a public charity until it calculates public support at the tax year’s end, advisers must keep public support calculations current to protect the client’s public charity status.

Listen as our experienced panel offers a comprehensive and practical guide to mastering the public support calculation, reporting and planning implications for exempt organizations.


  1. Introduction of Public Charities (specific type, publicly-supported, and supporting organization) and Private Foundations
  2. Publicly-supported organizations two tests
    1. Which test to use?
    2. 509(a)(1) and 170(b)(1)(A)(vi) — Part II of Schedule
      1. Mechanics of numerator and denominator
      2. 10% facts and circumstances test
    3. 509(a)(2)Part III of Schedule A
      1. Mechanics of numerator and denominator
      2. Investment income limitation
  3. Planning avoiding (or not) private foundation status
  4. Advantages and Disadvantages to private foundation status
  5. Transition to private foundation status
    1. Obtaining waiver of private foundation excise taxes
    2. Other issues/considerations


The panel will discuss these and other important issues:

  • The “10 percent facts and circumstances test” for organizations that do not qualify for public charity status under the 1/3 support rule
  • Types of revenues and receipts that present special problems in determining level of public support
  • Obtaining waiver of private foundation excise taxes where the organization unexpectedly fails the public support test

Learning Objectives

After completing this course, you will be able to:

  • Determine when an exempt organization meets public support under the tests provided by IRC Sections 509(a)(1) and 170(b)(a)(A)(vi)
  • Identify information required to complete Schedule A of Form 990 Exempt Organization Information Return
  • Recognize planning steps to avoid failing the public support test
  • Document a facts and circumstances request for waiver of private foundation excise taxes and/or penalties in case of an exempt organization’s unexpected failure to meet the public support test


Ingrid Mittermaier, Principal
Adler & Colvin, San Francisco

Ms. Mittermaier focuses on nonprofit mergers and asset sales. Before joining her firm, she practiced with several other law firms in the areas of transactional law, state and local tax law, and nonprofit law. She lectures regularly at law conferences and seminars, and has been a member of the adjunct faculty at the University of San Francisco in the College of Professional Studies, teaching a course in the Master of Nonprofit Administration program. Ms. Mittermaier is a past member of the Executive Committee of the State Bar of California's Taxation Section, and is also a past Chair of the Tax-Exempt Organizations Committee of the Taxation Section.

Richard Ruvelson, Principal
WithumSmith+Brown, Bethesda, MD

Mr. Ruvelson has more than 30 years of experience in providing tax services to non-profit clients, including labor unions, multiemployer benefit plans, private foundations and a wide variety of public charities, including private colleges, hospitals, religious and cultural organizations, their supporting organizations and other affiliates. He has worked closely with both small and large clients on a wide range of non-profit issues including tax exemption, unrelated business income tax, public support, charitable giving and substantiation, independent contractor issues, and Form 990, Form 990-PF and Form 990-T reporting. Outside of public accounting, he has served as Tax Manager of the University of Washington and Treasurer and Finance Director of The California Endowment. He has spoken on a variety of nonprofit tax issues at a number of accounting and nonprofit industry conferences, taught at firm internal and external training and, also, taught Law of Tax-Exempts in the MBT program of the University of Minnesota’s Carlson School of Management. Mr. Ruvelson is licensed to practice law in Minnesota.

Registration per Person for Live Event

Additional lines for this conference can be purchased at 25% off. For orders of five or more lines, further discounts will apply and will be automatically reflected in the cart.

Live Webinar $97.00

Includes Early Discount Savings of $50.00 (through 09/22/17)

Live Webinar & CPE Processing $132.00

Includes Live Webinar Early Discount Savings of $50.00 (through 09/22/17)

CPE per Person on Live Event

Continuing Professional Education credit processing is available for an additional fee. CPE processing must be ordered prior to the event. To qualify for CPE you may not listen via the telephone.

This program is eligible for 2.0 CPE credits.

  • Field of Study: Accounting.
  • Level of Knowledge: Intermediate.
  • Advance Preparation: None.
  • Teaching Method: Seminar/Lecture.
  • Delivery Method: Group-Internet (via computer).
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of verification codes announced throughout the presentation.
  • Prerequisite: Three years+ non-profit business or public firm experience at mid-level within the organization, preparing financial statements and/or complex tax forms and schedules, supervising other preparers/accountants. Specific knowledge and understanding of Form 990 and tax-exempt entity related organization rules; familiarity with the concept of "public support" in the context of tax-exempt entity tax reporting.

NOTE: CPE credit processing for all attendees must be ordered by 2pm Eastern the day of the program to receive a Certificate of Attendance within 24 hours.


Recorded Event

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DVD (Slide Presentation with Audio) $97.00 plus $9.45 S&H
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Live Webinar & Webinar Download $144.00

Includes Special Savings of $150.00 (through 09/22/17)

Live Webinar & Audio Download $144.00

Includes Special Savings of $150.00 (through 09/22/17)

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Includes Special Savings of $150.00 (through 09/22/17)


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Discount Deadline
September 22, 2017
(about 9 hours)

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Accounting Non-Profit Services Advisory Board

Amanda Adams

Tax Partner

Blazek & Vetterling

Bill Allen


Making Auditors Proficient

Steven J. Luber

Senior Manager


Michele A. W. McKinnon



Celia Roady

Tax Partner

Morgan Lewis

Daniel Romano

Partner-In-Charge, National Not-For-Profit Tax Practice

Grant Thornton

Chris Stanz

Principal, Non-Profit and Government Practice


Alan Strand


Strand and Associates

Brian Yacker

Managing Partner

YH Advisors | The Exempt Org Experts

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