Mastering Form 990 Schedule R: Reporting Transactions With Related Organizations and Unrelated Partnerships

Recording of a 110-minute CPE webinar with Q&A

Conducted on Wednesday, June 14, 2017
Recorded event now available

This webinar will provide tax advisers to exempt organizations with a thorough and practical guide to completing Form 990 Schedule R, Related Organizations and Unrelated Partnerships. The panel will go into detail on translating the form instructions onto the Schedule and will include examples of completed schedules showing required disclosures.


One of the more complicated Schedules on Form 990 Exempt Organization Tax Return is Schedule R, Related Organizations and Unrelated Partnerships. The AICPA in its most recent comments noted that the instructions to Part III of the Schedule in particular do not provide clear guidance on how to report indirect partnership interests. The combination of a lack of guidance and the complexity of the reporting requirements present a particular challenge to nonprofit advisers in reporting related organizational transactions.

An essential first step in completing the Form 990 is understanding the standards for relatedness under Form 990 and then determine whether the filing organization is obligated to include any information regarding a related or other organization on Form 990.

When an organization begins preparing its Form 990, the tax professional must recognize external entities in which the exempt organization maintains an interest. The professional must then determine whether the entities are related, and if so, whether the relationship must be reported on Form 990. The adviser also must be able to determine whether the relationship rises to the level of a reportable joint venture.

Listen as our experienced panel provides detailed guidance on completing Form 990 Schedule R, with concrete examples of completed forms and schedules.


  1. Reporting related entities on Form 990 Part IV
  2. Standards for relatedness
  3. Related nonprofit/exempt organizations reporting
  4. Related for-profit/taxable organizations reporting


The panel will discuss these and other important aspects to completing Schedule R:

  • How to determine the standards for relatedness
  • Identifying information that must be reported on Schedule R
  • How to complete Part III and understand the unrelated partnership standards
  • Reporting relationships with other exempt organizations
  • Reporting relationships and transactions with taxable partnerships

Learning Objectives

Upon completing this course, you will be able to:

  • Determine relatedness to filing exempt organization of an external nonprofit organization or taxable entity
  • Identify information that must be reported after a determination that two or more organizations are related
  • Discern what constitutes a “direct controlling entity”
  • Recognize when board member overlap does—and does not—constitute common control


Patrick Devine, CPA, Tax Partner
M & R Ferber, Chicago

Mr. Devine has held accounting positions in retail, manufacturing, not-for-profit, oil and energy, and public accounting. He specializes in providing compliance, planning, and consulting services to tax exempt organizations and their taxable affiliates. He has served not-for-profit organizations ranging from small family private foundations to large multi-state healthcare systems. In addition, he has extensive experience with personal income tax returns, trusts, estates, and gift tax returns.

David A. Levitt, Principal
Adler & Colvin, San Francisco

Mr. Levitt’s practice focuses on the representation of nonprofit and tax-exempt organizations, with an emphasis on program-related investments, social enterprise, political advocacy, and nonprofit corporate governance. Before joining his firm, he practiced as a corporate attorney, focusing in the areas of corporate and transactional law. He speaks regularly on nonprofit and tax exemption legal matters.

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Sample and Bailey

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WISS & Company

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Rhonda G. Williams, CPA

Barraclough & Associates

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Cover & Rossiter

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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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