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Private Foundations and IRS Form 990-PF: From Basics to Complexities

 
The rules for private foundations are unique and complex, and many private foundations do not understand the rules and regulations that apply to them. For example, how many times are self-dealing transactions not identified until the annual Form 990-PF is prepared? And how many foundations miss out on planning opportunities to minimize taxes and look more attractive to potential donors and charitable partners? This on-demand webinar will cover the basics to complexities of the Form 990-PF including calculation of the minimum distribution requirement, planning to minimize the investment income tax, and avoid common pitfalls and problems inherent with preparation of an accurate Form 990-PF. The on-demand webinar will also cover the trigger questions within the Form 990-PF that signify potential excise taxes and discuss the benefits of qualifying as an operating foundation. This program is critical for private foundation managers and board members so they can ensure their exempt purpose remains intact and excise taxes will not be assessed.

Learning Objectives:
•You will be able to discuss net investment income tax.
•You will be able to review self-dealing and other excise taxes.
•You will be able to explain Form 990-PF focus areas.
•You will be able to identify Form 990-PF pitfalls.

Faculty

Tracy S. Paglia, CPA

Tracy S. Paglia, CPA

Moss Adams LLP

Agenda

Faculty

Tracy S. Paglia, CPA

Tracy S. Paglia, CPA

Moss Adams LLP

Tracy Paglia, CPA

  • Partner located in the Stockton, California office of Moss Adams LLP, tax leader of the California tax-exempt practice and the firm’s Government and Not-for-Profit Tax Committee
  • More than 16 years of experience assisting private and public charity clients with their compliance and planning needs; clients include foundations, colleges and universities, exempt health care entities, associations and their affiliated for profit organizations
  • Nationally recognized speaker on tax exempt topics
  • Frequent presenter for the AICPA, National Association of College and University Business Officers (NACUBO), Council on Foundations, Lorman, California Society of Association Executives, and part of a Moss Adams team that hosts frequent not-for-profit tax update webcasts
  • Member of the AICPA and California Society of CPA’s, Moss Adams Technical Committee and AICPA National Not-for-Profit Conference planning committee
  • Nominated for the Moss Adams Technical Excellence Award in 2005 and 2012
  • Bachelors of science degree, University of Idaho
  • Can be contacted at 209-955-6174 or [email protected]

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